Timeline to Correct Rejected E-filed Transmitted by Deadline?

[Chowdahead]

Can someone be so kind as to remind me what the timeline is to correct a rejected e-file that was transmitted last night?  I browsed through IRS Pub 4163 but I must be too cross-eyed at this point to see it.  I seem to remember a 24 hour rule....

I also noticed in the ATX Newsfeed that the IRS recommends that any e-file rejected that contains Direct Debit info should instead be retransmitted without the debit payment info and the taxpayer should make the payment on the IRS website instead, but the return will be considered filed timely if retransmitted and accepted.  Has anyone here experienced a situation like that?  I have 2 in this situation.

[DBerg]

Here is what I found in the 4163, for IRS it is 10 Calendar days for returns and 5 Calendar days for extensions. States will differ, like I remember NY is  7 days for all types. I found this on the CCH Knowledge base not sure how update it is https://support.cch.com/kb/solution/000204044/sw2662?IsNewArticle=True

[jklcpa]

6

1 hour ago, Chowdahead said:

  I seem to remember a 24 hour rule....

That's the time frame in which the ERO has to notify the taxpayer if the rejection error cannot be rectified. That's from pub 1345.

[Lion EA]

Here's what CCH emailed me 12 April 2023:

CCH Software News - Individual, Partnership, Corporation, S Corporation, Fiduciary, Exempt Organization (990-T) (1040/1065/1120/1120S/1041/990)

Rejected Returns/Extensions

If the IRS rejects any of your returns or extensions, you are given an additional amount of time to correct and resubmit as follows:

Individual - A corrected return or extension must be resubmitted no later than midnight (CDT) on Sunday, April 23, 2023, to be considered timely filed.

Fiduciary, Corporation, Exempt Organization 990-T (401(a) and Other Trust) - A corrected extension must be submitted no later than midnight (CDT), five calendar days from the date of the original rejection. A corrected return must be retransmitted no later than midnight (CDT), 10 calendar days from the date of the original rejection to be considered timely filed.

For Partnership returns, the following states do not conform to the IRS 10-day perfection period based on information received:

Connecticut rejected returns and extensions - Connecticut allows five business days to resubmit rejected returns and extensions and obtain approval.

Maryland and North Carolina rejected returns - These states allow five calendar days to resubmit rejected returns and obtain approval.

New York rejected returns and extensions - New York allows seven calendar days to resubmit rejected returns and extensions and obtain approval.

Pennsylvania Form PA-20S/65 and Virginia rejected returns - These states have no defined perfection period. They must be filed and approved by the due date to be considered timely.

Tennessee rejected returns and extensions - Tennessee does not have a defined perfection period. They must be filed and approved by the due date to be considered timely.

For Corporation and S Corporation returns, the following states do not conform to the IRS 10-day perfection period based on information received:

Alaska and Alaska Consolidated rejected returns - Alaska does not have a defined perfection period for rejected returns. They must be filed and approved by the due date to be considered timely.

Connecticut rejected returns and extensions - Connecticut allows five business days to resubmit rejected returns and extensions and obtain approval.

Virginia and West Virginia rejected returns - These states do not have a defined perfection period for rejected returns. They must be filed and approved by the due date to be considered timely.

Maryland, North Carolina, and Vermont rejected returns - These states allow five calendar days to resubmit rejected returns and obtain approval.

New York rejected returns and extensions - New York allows seven calendar days to resubmit rejected returns and extensions and obtain approval.

Pennsylvania rejected returns - Pennsylvania Corporation Form RCT-101 and S Corporation Form PA-20S/65 have no perfection period for rejected returns. Returns must be filed and approved by the due date to be considered timely filed.

Tennessee rejected returns and extensions - Tennessee does not have a defined perfection period. Returns must be filed and approved by the due date to be considered timely.

Paper Returns

If the IRS rejects any of your returns or extensions, the return does not fall into an e-file mandate, and you choose to file a paper return or extension, then the deadlines are as follows:

Individual and Fiduciary - A paper return or extension must be filed by the latter of the following: the due date of the return or 10 calendar days after the date the electronic portion was rejected. For example, a return rejected on Tuesday, April 18, 2023, would be due Friday, April 28, 2023, if filing by paper.

Corporation and Exempt Organization 990-T(401(a) and Other Trust) - The paper return must be postmarked by the latter of the following: the due date of the return (including extensions) or 10 calendar days after the date the IRS last gave notification that the return was rejected.

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[TexTaxToo]

19 hours ago, DBerg said:

Here is what I found in the 4163, for IRS it is 10 Calendar days for returns and 5 Calendar days for extensions.

10 days is for business returns.  The corresponding period for individual returns (5 days) is in Pub 4164 (section 1.4.2):

Quote

The following transmission dates pertain to individual returns:
• April 23, 2023 – Last day for retransmitting rejected timely filed Form 1040 family returns (Form 1040-NR with effectively connected income)
• June 20, 2023 – Last day for retransmitting rejected timely filed Form 1040 family returns (Form 1040-NR with non-effectively connected income) and/or Form 4868 extensions to meet overseas exception and Form 2350
• October 21, 2023 – Last day for retransmitting rejected timely filed Form 1040 family returns (Form 1040-NR with effectively connected income) on extension from Form 4868