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Electronic filing deadlines and perfection periods for individual returns (1040, 1040SR, 1040NR)

SOLVED•by Intuit•306•Updated 2 weeks ago

Below is a list of e-filing deadlines for federal returns, extensions, and estimated tax payments throughout the calendar year.

Tax Year 2022 Filing Due Dates

DateTax Return Type
Tuesday, January 17, 2023• 4th Qtr Estimated tax payment due
Wednesday, March 1, 2023• Form 1040 due for Farmers and fishermen.
Wednesday, March 15, 2023• 1120S tax returns due
• 1065 tax returns due
Tuesday, April 18, 2023• 1040 tax returns due
• 1041 tax returns due
• 1120 tax returns due
• 1st Qtr Estimated tax payment due
• 709 tax returns due (must be paper filed)
Monday, May 15, 2023• 990 tax returns due
Thursday, June 15, 2023• 2nd Qtr Estimated tax payment due
Monday, July 31, 2023• 5500 tax returns due
Friday, September 15, 2023• 1120S on extension due
• 1065 on extension due
• 3rd Qtr Estimated tax payment due
Monday, October 2, 2023• 1041 on extension due
Monday, October 16, 2023• 1120 on extension due
• 1120 on extension due
Wednesday, January 17, 2023• 4th Qtr Estimated tax payment due

California storm victims qualify for tax relief

California storm victims now have until October 15, 2023, to file various federal individual and business tax returns and make tax payments. For more information, see here.

Additional e-file and perfection period information

  • When an e-filed return or extension is rejected, the IRS provides a Transmission Perfection Period, or look-back period, to correct the filing and retransmit it. If the previously rejected filing is accepted by the IRS within the perfection period, it will be considered to have been received on the date of the first rejection that occurred within the period. Extensions for individuals are typically granted 5 calendar days. For more details on the perfection period, see IRS Pub. 4164. Check your state’s website to verify whether they allow the same perfection period as the IRS.
  • Returns DO NOT have to be Accepted by the IRS and/or states by the due date to be considered timely filed. An electronic postmark is assigned to a return when it is received by the Intuit Electronic Filing Center. This electronic postmark is the date the return or extension is considered filed. This electronic postmark is reported as the Return Submitted date and time displayed in the E-file Postmark.
    • The ERO is allowed until April 23rd to correct and retransmit a rejected return. If the return is still rejected, the ERO is allowed an additional 5 calendar days to paper file the return.
  • Returns DO NOT have to be Accepted by the IRS and/or states on October 15 to be considered timely filed. An electronic postmark is assigned to a return when it is received by the Intuit Electronic Filing Center. This electronic postmark is the date the return or extension is considered filed. This electronic postmark is reported as the Return Submitted date and time displayed in the E-file Postmark.
    • The ERO is allowed until October 22 to correct and retransmit a rejected return. If the return is still rejected, the ERO is allowed an additional 5 calendar days to paper file the return.
  • The ERO should print the reject notice and Intuit Electronic Postmark Report and submit these documents with the paper return or extension. If paper filing and you are mandated as a preparer to electronically file the Federal 1040 returns, you should also complete and print Form 8948 to be mailed with the return.

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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.

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.

For individual state due date information see State extension and due date information for individual returns

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