Federal, Arkansas, California, Colorado, Connecticut, Delaware, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas City (MO), Louisiana (composite return), Maryland, Michigan MBT, Minnesota, Mississippi, Missouri, Montana, New Hampshire (Business Tax Return Summary), New Mexico, New York, New York City (NY), North Carolina, North Dakota, Pennsylvania, Tennessee, Utah, Vermont, Virginia, West Virginia, and Wisconsin - Electronic files can be submitted for the current processing year and two prior tax years.For example, for tax year 2019, these returns can be electronically filed for tax years 2019, 2018, 2017, and 2016. Kansas and New Hampshire (Interest and Dividends Tax Return) - Electronic files can be submitted for the current processing year and three prior tax years.
Refer to IRS Publication 4163 for more information. You must remit the payment through the Electronic Federal Tax Payment System (EFTPS). When the return is rejected on the due date, remove the date in the Requested payment date field in Screen ELF before you resubmit the return or extension. The perfection period does not apply to payments.If a rejected return cannot be retransmitted electronically, see Resubmitting electronically filed returns and extensions (FAQ).The grace period starts at the time of the rejection and is never extended for weekends, holidays, or end-of-the-year cutoff.The IRS considers returns that are re-filed electronically during the applicable time frame to be timely-filed returns.Note: You will have 10 calendar days after the initial date on which a Form 1065 electronic return is transmitted to receive approval on a rejected return.ĭue date for transmission of Form 114, Report of Foreign Bank and Financial Accounts (FBAR) returns on extension.