The IRS assigns an electronic postmark when it receives an electronically transmitted extension. An extension transmitted by the applicable filing deadline does not need to be accepted by the IRS on that same day to qualify as timely, provided the applicable IRS requirements are met.
What is the transmission perfection period?
For a rejected electronically filed extension, the five-calendar-day perfection period is measured from the original applicable filing deadline, not from the date the extension was submitted or the date the IRS rejected it.
For example, if the applicable filing deadline is April 15, the five-calendar-day period runs through April 20. If a different filing deadline applies, calculate the period from that deadline instead.
Correct the reason for rejection and resubmit as soon as possible using My Tax Filings and Correct and Resubmit. There is no additional service fee for correcting and resubmitting a rejected extension.
The correction option may remain available after the perfection period, but this does not guarantee that a later filing will be treated as timely by the IRS. Acceptance is not guaranteed.
The perfection period does not extend the deadline to pay taxes owed. An extension provides additional time to file, not additional time to pay.
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