What is the Transmission Perfection Period?

Extensions DO NOT have to be "Accepted" by the IRS on the due date to be considered timely filed. As long as the electronic postmark assigned to an extension (the date assigned to an extension when it is transmitted and received by the IRS) is before the deadline. This electronic postmark is the date the extension is considered filed. This electronic postmark is reported as the Extension Submitted date and time displayed in the E-file Postmark.

You are allowed five (5) calendar days, from the date your eFiled extension was rejected, to  correct and resubmit the extension. This period is called the Perfection Period. You can correct and resubmit your extension as many times as necessary during the Perfection Period.  Please note that the Perfection Period does not apply to tax payments owed.