2018 UltraTax CS
New (tax) year, new help!
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This topic provides electronic filing opening day information and information about relevant due dates for 1120 returns. For filing deadlines and other information related to 1120 electronic filing, refer to IRS Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns.
The Modernized e-File (MeF) System is available daily, except during maintenance and down times. Refer to the IRS Modernized e-File (MeF) status page for maintenance down times.
All deadlines are 11:59:59 pm local time. The time zone is based on the location of the preparer and the e-file is time-stamped with the time it is received by Thomson Reuters. We recommend that preparers transmit electronic files to Thomson Reuters at least one hour before the filing deadline.
| Date | Event |
|---|---|
| 1/6/18 |
IRS begins accepting 1120 electronic tax returns. Note that there is no final date for the transmission of electronic 1120 returns. You can continue to use 2017 and 2016 UltraTax CS and the IRS Modernized e-File (MeF) program to file returns that require 2017 and 2016 federal forms. |
| 3/16/18 |
Note: You will have 10 calendar days after the initial date on which a corporate electronic return is transmitted to receive approval on a rejected return. You will have 5 calendar days after the initial date on which a 7004 extension electronic file is transmitted to receive approval on a rejected extension. Due date for timely-filed calendar-year-end S Corporate returns, and Form 7004 extensions for S Corporations. |
| 4/15/18 |
Note: You will have 10 calendar days after the initial date on which a corporate electronic return is transmitted to receive approval on a rejected return. You will have 5 calendar days after the initial date on which a 7004 extension electronic file is transmitted to receive approval on a rejected extension. This grace period does not apply to Form 114, Report of Foreign Bank Accounts (FBAR). Due date for timely-filed calendar-year-end C and F Corporate returns, Form 7004 extensions for C and F Corporations, and Form 114, Report of Foreign Bank Accounts (FBAR) to FinCEN. |
| 9/15/18 |
Note: You will have 10 calendar days after the initial date on which a corporate electronic return is transmitted to receive approval on a rejected return. Due date for transmission of June 30th year-end C and F Corporate returns, Form 7004 extensions for June 30th year-end C and F Corporations, and calendar-year S Corporate returns on extension. |
| 10/15/18 |
Note: You will have 10 calendar days after the initial date on which a corporate electronic return is transmitted to receive approval on a rejected return. This grace period does not apply to Form 114, Report of Foreign Bank Accounts (FBAR). Due date for transmission of calendar-year electronic C and F Corporate returns and Form 114, Report of Foreign Bank Accounts (FBAR) to FinCEN on extension. Due date for transmission of S Corporate returns on extension. |
| 4/15/19 |
Note: You will have 10 calendar days after the initial date on which a corporate electronic return is transmitted to receive approval on a rejected return. Due date for transmission of June 30th year-end C and F Corporate returns on extension. |
For more information about electronic filing deadlines, see the Product News section of the UltraTax CS Home Page.
Fiscal-year information
- C and F Corporate returns with fiscal tax year-ends other than June 30th are due the 15th day of the fourth month after the end of its tax year.
- Form 7004 extensions for C and F Corporate returns with fiscal tax year-ends other than June 30th are due 6 months from the original due date.
Grace period
- The IRS considers returns that are re-filed electronically during the applicable time frame to be timely-filed returns.
- The grace period starts at the time of the rejection and is never extended for weekends, holidays, or end-of-the-year cutoff.
- If a rejected return cannot be retransmitted electronically, see Resubmitting electronically filed returns and extensions (FAQ).
- The perfection period does not apply to payments. 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. You must remit the payment through the Electronic Federal Tax Payment System (EFTPS). Refer to IRS Publication 4163 for more information.
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