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
| Date | Tax Return Type |
|---|---|
| Monday, May 15, 2023 | • 990 tax returns due • 1040NR if If you did not receive wages as an employee subject to U.S. income tax withholding |
| 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 | • 1040 on extension due • 1120 on extension due |
| Wednesday, January 17, 2023 | • 4th Qtr Estimated tax payment due |
Disaster area tax relief available:
Some areas in California, Alabama, Georgia, Hawaii, Oklahoma, and Vermont may still qualify for a disaster related tax extension. See here for more details.
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.
- In order for an e-filed return to be considered timely filed, it must be filed by 11:59PM in your respective time-zone on the defined deadline day.
Related topics
- Electronic filing deadlines and perfection periods for business returns (1120, 1120S, 1065, 1041)
- Disaster area tax extensions
- State extension and due date information for individual returns
- Lacerte: Checking the status of e-filed returns
- Lacerte: How do I file extensions in Lacerte?
- Lacerte: Using the E-file Estimated Payment Wizard
- Lacerte: Paper filing a timely rejected electronic return after the deadline
- ProSeries: How do I file extensions in ProSeries?
- ProSeries: Setting up a federal return to use Electronic Funds Withdrawal (EFW)
- ProSeries: Printing the Intuit Electronic Postmark Report
- ProConnect Tax: How do I e-file extensions?
- ProConnect Tax: E-filing state quarterly estimates
- ProConnect Tax: Selecting to paper file a return
