Electronic filing deadlines and perfection periods...

The following dates are for calendar-year filers. If you are a fiscal-year filer, see the form instructions for more information.

March

For Partnership (Form 1065 and Schedule K-1s) and S-Corporate (Form 1120S and Schedule K-1s) returns:

File returns or automatic 6-month extensions (Form 7004) by midnight Monday, March 15, 2021

Related topics

Lacerte: How do I file extensions in Lacerte?
ProSeries: Electronic filing an extension for Corporation, S corporation, Fiduciary and Partnership returns
ProConnect Tax: How do I file extensions in ProConnect Tax?

June

For Corporate (Form 1120) and Fiduciary (Form 1041) returns:

Deposit the second installment of 2021 estimated tax by Monday, June 15, 2020.

September

For Partnership (Form 1065) and S-Corporate (Form 1120S) returns, if you timely requested a 6-month extension in March:

File returns by midnight Wednesday, September 15, 2021.

For Fiduciary (Form 1041) returns, if you timely requested a 6-month extension in April:

File returns by midnight Thursday, September 30, 2021.

For Corporate (Form 1120) and Fiduciary (Form 1041) returns:

Deposit the third installment of 2021 estimated tax by Wednesday, September 15, 2021.

October

For Corporate returns (Form 1120), if you timely requested a 6-month extension in April:

File returns by midnight Friday, October 15, 2021.

December

For Corporate returns (Form 1120):

Deposit the fourth and final installment of 2021 estimated tax by Wednesday, December 15, 2021.

January

For Fiduciary returns (Form 1041):

Deposit the fourth and final installment of 2021 estimated tax by Monday, January 17, 2022.

Alabama Corporation, S-Corporation, and Partnership returns

The state of Alabama allows a 10 business day period to retransmit the corrected return. The perfection period starts from the date the State of Alabama rejects the original submission. The original submission ID must be transmitted with the perfected return. This way the original submission date can be populated in our system to prevent any late filing penalties being assessed.

California Corporation, S-Corporation, and Partnership returns

California Corporation, S Corporation, and Partnership returns that are timely filed electronically and rejected can be corrected and retransmitted within 10 days from the date of rejection to still be considered timely filed (California 2011 FTB Pub.1345B, page 5). For more information, please visit the California Franchise Tax Board website.

Georgia Corporation and S-Corporation returns

Georgia follows the IRS guidelines for correcting and resubmitting rejected returns. For more information, visit the Georgia Department of Revenue website.

Iowa Corporation, S-Corporation and Partnership returns

If a return is rejected, it can be corrected within 10 days and be given the electronic postmark date of the original rejected tax return, provided that the corrected submission references the original submission ID.

Kansas Corporation, S Corporation and Partnership returns

Kansas follows the IRS guidelines for correcting and resubmitting rejected returns. For more information, visit the Kansas Department of Revenue website.

Maryland Corporation and passthrough returns and extensions

From the Maryland Corporate e-File Handbook, page 11:

"If the electronic return cannot be accepted for processing electronically, the taxpayer must file a paper return. In order for the paper return to be considered timely, it must be filed by the later of the due date of the return or 10 calendar days after the date Maryland gives notification the return is rejected. The paper return should include an explanation of why the return is being filed after the due date and include a copy of the reject notification."

If the electronic return can be retransmitted it must be filed by the later of the due date of the return or 5 calendar days after the date Maryland gives notification the return is rejected. For more information, please visit the Comptroller of Maryland website.

Massachusetts Corporation, S-Corporation, Partnership and Fiduciary returns and Corporation and S-Corporation extensions

Massachusetts Corporation, S Corporation, Partnership, and Fiduciary returns and Corporation and S-Corporation extensions that are timely filed electronically and rejected can be corrected and retransmitted within 5 business days of the date the acknowledgment was made available. For more information, please visit the Massachusetts Department of Revenue website.

Additional e-file and perfection period information

Remember to check the e-file status on the return to make sure your return or extension is accepted by the taxing authority. If your return or extension is rejected, follow the guidelines below to make sure it stays timely filed.
Returns and extensions don't have to be Accepted by the IRS or states on March 15 to be considered timely filed. An electronic postmark is assigned to a return when it's received by the Intuit Electronic Filing Center. This electronic postmark is the date and time the return or extension is considered filed. This electronic postmark is reported as the Return Submitted date and time displayed.
The ERO should print the status from the program by copying the information and then pasting it into a text editor. File this document with the paper return or extension.
The ERO is allowed 10 calendar days to resubmit a rejected e-file return.
The ERO is allowed 5 calendar days to resubmit a rejected e-file extension.
See Publication 4163 under the Transmission Perfection Period section for more information.