1065 IRS filing deadlines & electronic filing information

Alerts and notices

This topic provides electronic filing opening day information and information about relevant due dates for 1065 returns.

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
1/7/19 IRS electronic filing starting date for 2018 filing season for all partnership returns.

Note: This IRS will accept the current year and two previous years of returns for regular, superseded, or amended electronic returns. For the 2018 tax year, you can file 2018, 2017, and 2016 tax year returns

3/15/19 Due date for timely-filed calendar-year-end Form 1065 returns and Form 7004 extensions.

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. You will have 5 calendar days after the initial date on which a Form 7004 extension electronic file is transmitted to receive approval on a rejected extension.

3/20/19 Last day for retransmission of rejected timely-filed calendar-year-end Form 7004 extensions.
3/25/19 Last day for retransmission of rejected timely-filed calendar-year-end Form 1065 returns.
4/17/19 Due date for timely-filed Form 114, Report of Foreign Bank and Financial Accounts (FBAR) to FinCEN.
9/16/19 Due date for transmission of calendar-year electronic Form 1065 returns on extension.

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.

9/25/19 Last day for retransmission of rejected timely-filed calendar-year electronic Form 1065 returns on extension.
10/15/19 Due date for transmission of Form 114, Report of Foreign Bank and Financial Accounts (FBAR) returns on extension.

For more information about electronic filing deadlines, see the Product News section of the UltraTax CS Home Page.

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 cutoffs.
  • If a rejected return cannot be retransmitted electronically, see Resubmitting electronically filed returns and extensions (FAQ).

State-specific information

  • Kansas and New Hampshire (Interest and Dividends Tax Return) - Electronic files can be submitted for the current processing year and three prior tax years. For example, for tax year 2018, these returns can be electronically filed for tax years 2018, 2017, 2016, and 2015.
  • 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 2018, these returns can be electronically filed for tax years 2018, 2017, and 2016.
  • Alabama, District of Columbia, Kentucky, Maine, New Jersey, Oklahoma, and Oregon - Electronic files can be submitted for the current processing year and one prior tax year. For example, for tax year 2018, these returns can be electronically filed for tax years 2018 and 2017.
  • Alaska, Louisiana (partnership return), Nebraska, Philadelphia (PA), Rhode Island, and South Carolina - Electronic files can be submitted for the current processing year only.
  • Massachusetts and Texas - Electronic files, including prior-year electronic returns, are allowed all year with no shut-down period.

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