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
1/23/23

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).

4/18/23

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.

4/18/23

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

4/23/23

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.
10/22/23

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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