E-filed returns for individuals (1040), corporations (1120), and fiduciaries (1041) that are rejected on April 15 have the following deadlines to correct and have the return accepted as timely filed:
Individual (1040) and Fiduciary (1041): Retransmitted and accepted by April 20. If the return is still rejected on April 20, it must be filed on paper by April 25. The paper return must include a copy of the reject notice that includes the date and time it was rejected
Corporations (1120): Retransmitted and accepted by April 25. If the corporation cannot resolve the reject condition, they must contact the e-help desk (1-866-255-0654) for assistance. If they still cannot resolve the reject condition, the paper return must be postmarked by no later than 10 calendar days after the date the IRS last rejected it, as long as the last rejected transmission was between April 15 and April 25, to be considered timely filed.
