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Electronic filing deadlines and perfection periods for business returns

SOLVEDby IntuitLacerte Tax213Updated October 11, 2022

The following dates are for calendar-year filers of forms 1120, 1120S, 1065, 1041, and 990. If you are a fiscal-year filer, see the form instructions for more information.

Tax year 2021 filing due dates

DateTax Return Type
January 18, 2022 4th Qtr 2021 ES payment due
March 15, 2022 1120S, 1065 business returns due
April 18, 2022 1040 tax returns due
1120 tax returns due
1st Qtr 2022 ES payment due
May 26, 2022 990 tax returns due
June 15, 2022 2nd Qtr 2022 ES payment due
July 31, 2022 5500 tax returns due
September 15, 2022 1120S, 1065 extended tax returns deadline
3rd Qtr 2022 ES payment due
September 30, 2022 1041 extended tax returns due
October 17, 2022 1120, 1040 extended tax returns due
January 17, 2023 4th Qtr 2022 ES payment due

Most states follow the federal perfection period guidelines but some states do have different rules. Check the state information webpage for the most up to date information.

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 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.

Georgia follows the IRS guidelines for correcting and resubmitting rejected returns.

Iowa no longer offers a perfection period on e-filed returns. For Iowa to consider your returns "timely filed," the state must accept your e-filed returns by the state due date for that type of return.

What to know about Iowa's perfection period policy:

  • Rejected returns are considered "not filed."
  • The date/time stamp of the accepted Iowa submission serves as the electronic postmark date, provided that it's within 48 hours of the date/time stamp that the IRS receives it. Otherwise, the date/time that the IRS receives the return serves as the electronic postmark date for Iowa filing purposes.
  • Automatic clearing house (ACH) direct debit payments submitted with returns are processed only if returns are accepted.

It's recommended that you transmit your ACH direct debit payments stand-alone rather than with the return if you can't submit an acceptable return to Iowa by the payment due date.

Kansas follows the IRS guidelines for correcting and resubmitting rejected returns.

From the Maryland Corporate e-File Handbook:

"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 5 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.

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.

New Jersey Partnership returns that are rejected have 10 days after the due date of the return to be retransmitted to the state for processing.

New York has a 7 calendar day perfection period if rejected by the State of New York direct.

South Carolina follows the IRS guidelines for correcting and resubmitting rejected returns.

Wisconsin follows the IRS guidelines for correcting and resubmitting rejected returns.

Disaster relief for Hurricane Ian:

Filers in Florida, North Carolina and South Carolina that have been impacted by Hurricane Ian have until February 15, 2023 to file various individual and business tax returns and make tax payments to the Internal Revenue Service. Click here for more information.

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.
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