1041-US ELF: Resubmitting electronically filed returns or extensions after IRS rejection (FAQ)

Show expandable text

New (tax) year, new help!

Fixed Assets and UltraTax CS 2023 help is now on Help and Support. We're still moving articles, but you can find most content for the 2023 tax year there. Continue using the Help & How-To Center for tax years 2022 and older.


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


The IRS does have an annual downtime for maintenance that begins in late December until the start up in mid-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 filed rejected returns

Per Publication 4163, if you cannot electronically re-file the 1041 return and are subject to the IRS e-file mandate, you must attach Form 8948, Preparer Explanation for Not Filing Electronically to the paper return.

Note: We recommend that you 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.

Related topic

Was this article helpful?

Thank you for the feedback!