1040 IRS filing deadlines & electronic filing information

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This topic provides electronic filing opening day information and information about relevant due dates for 1040 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

IRS begins accepting Form 1040 electronic tax returns.

Note: For information on the tax years for which the IRS supports electronic filing, see Entities and years supported for electronic filing (FAQ).


Due date to electronically transmit Form 114, Report of Foreign Bank and Financial Accounts (FBAR), to FinCEN.

Note: Form 114, Report of Foreign Bank and Financial Accounts (FBAR) returns receive an automatic extension of six months to file. The last day to timely file an FBAR is 10/15/23.


Due date to timely file 1040 returns and Form 4868 extensions.


Due date to timely file corrected 1040 returns that were previously rejected.

10/17/23 Final due date to timely file 1040 returns on extension.
10/17/23 Last day to electronically transmit timely-filed Form 114, Report of Foreign Bank and Financial Accounts (FBAR), to FinCEN on automatic extension.

Last day to retransmit previously rejected timely-filed electronic 1040 returns.

Grace periods

  • 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. 
  • The grace period starts at the time of the rejection and is never extended for weekends, holidays, or end-of-the-year cutoff.
  • The grace period does not extend past the last day to retransmit rejected timely-filed returns.
  • The IRS considers returns that are re-filed within the grace period to be timely-filed returns.

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