1040-US ELF: Resubmitting electronically filed returns and extensions (FAQ)

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MFA required for electronic filing

Effective May 3rd, the 2017 version of UltraTax CS requires multi-factor authentication (MFA) to transmit e-files from CS Connect. Find out more.

Question

What do I need to consider when resubmitting any electronically filed return or extension?

Answer

After the October deadline, the IRS does have an annual downtime for maintenance that begins in late November until the start up in late January. Refer to the IRS Modernized e-File (MeF) Status Page for maintenance downtimes. For information about years supported for electronic filing, see Years supported for electronic filing (FAQ).

Paper filing rejected returns

If a return cannot be retransmitted electronically, the paper return must be filed by the return due date or ten calendar days after the return was rejected, whichever is later.

IRS Publication 1345 states, "If the IRS rejects the electronic portion of a taxpayer's individual income tax return for processing, and the reason for the rejection cannot be rectified, the ERO must take reasonable steps to inform the taxpayer of the rejection within 24 hours. When the ERO advises the taxpayer that the return has not been filed, the ERO must provide the taxpayer with the reject code(s) accompanied by an explanation. If the taxpayer chooses not to have the electronic portion of the return corrected and transmitted to the IRS, or if it cannot be accepted for processing by the IRS, the taxpayer must file a paper return. In order to be filed timely, the paper return must be filed by the later of the due date of the return or ten calendar days after the date the IRS gives notification that the electronic portion of the return is rejected or that it cannot be accepted for processing. The paper return should include an explanation of why the return is being filed after the due date."

Note: If you cannot electronically re-file the return and must paper file the return, we recommend the following:

  • Include Form 8948, Preparer Explanation for Not Filing Electronically if you meet the IRS electronic filing mandate criteria.
  • Print the ELF History Report for the client and attach the report to the paper return. This report indicates the date you electronically filed the return and the date the return was rejected. To print this report, choose Utilities > Electronic Filing Status, highlight the desired client's U.S. return row in the status list, click the Print button, and click the ELF History Report option.

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