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ProSeries Frequently Asked Questions

Deadlines for Retransmitting Timely Filed Rejected Business Returns

Products Affected:

• Federal 1120 and 1120S
• California Corporation
• Maryland Corporation and Pass-Through
• Massachusetts Corporation, S Corporation, Partnership and Fiduciary
• New York Corporation and S Corporation
• Wisconsin Corporation, S Corporation and Multistate

Federal Corporation and S Corporation Filing Deadlines

• March 15, 2007 is the IRS filing deadline for calendar year Corporation and S Corporation returns or extensions.
• September 17, 2007 is the IRS filing deadline for calendar year Corporation and S Corporation returns on extension.

Below are important deadlines for retransmitting electronically filed business returns and extensions that were timely filed and rejected:

Federal Corporation and S Corporation Returns

• Federal Corporation and S Corporation electronically filed returns that are timely filed and rejected can be corrected and retransmitted by the later of the due date of the return or 20 calendar days from the date the rejection was issued by the IRS (2005 IRS Publication 4163, page 17).
• Federal Corporation and S Corporation electronically filed returns that are timely filed, rejected, and cannot be corrected for retransmission must be paper filed. The paper return must be postmarked by the later of the due date of the return or 10 calendar days from the date the rejection was issued by the IRS. The paper return should include an explanation of why the return is being filed after the due date, a copy of the reject notification, and a brief history of the actions taken to correct the rejection. Corporations and S Corporations required to file electronically under the e-file mandate must contact the IRS e-Help Desk for assistance in correcting rejects before filing the paper return (2005 IRS Publication 4163, page 43). IRS e-Help desk information.

Federal Corporation and S Corporation Extensions

• Federal Corporation and S Corporation electronically filed extensions that are timely filed and rejected can be corrected and retransmitted by the later of the due date of the return or 5 calendar days from the date the rejection was issued by the IRS.
• Federal Corporation and S Corporation electronically filed extensions that are timely filed, rejected, and cannot be corrected for retransmission must be paper filed. The paper extension must be filed by the later of the due date of the return or 5 calendar days from the date the rejection was issued by the IRS. The paper filed extension should include an explanation of why the return is being filed after the due date and a copy of the rejected acknowledgment. For more information, please visit the IRS Web site.

Note: You can view IRS Publication 4163 on the IRS Web site.

California Corporation Returns

California Corporation electronically filed returns that are timely filed and rejected can be corrected and retransmitted within 20 days from the date of rejection to still be considered timely filed (California FTB 2006 Pub. 1345B, page 3). For more information, please visit the California Franchise Tax Board Web site.

Maryland Corporation and Pass-Through Returns and Extensions

From the "Maryland Corporate e-File Handbook", page 10:
If the electronic return cannot be accepted for processing electronically, the taxpayer must file a paper return. In order for the paper return to be considered timely it must be filed by the later of the due date of the return or ten (10) calendar days after the date MRAD gives notification the return is rejected. The paper return should include an explanation of why the return is being filed after the due date and include a copy of the reject notification.

If the electronic return can be retransmitted it must be filed by the later of the due date of the return or five (5) calendar days after the date MRAD gives notification the return is rejected. For more information, please visit the Comptroller of Maryland Web site. 

Massachusetts Corporation, S Corporation, Partnership and Fiduciary Returns and Corporation and S Corporation Extensions

Massachusetts Corporation, S Corporation, Partnership, and Fiduciary electronically filed returns and Corporation and S Corporation extensions that are timely filed and rejected can be corrected and retransmitted within 5 business days of the date the acknowledgment was made available. For more information, please visit the Massachusetts Department of Revenue Web site.

New York Corporation and S Corporation Returns and Extensions

For tax year 2006, New York will not follow the IRS guidelines on correcting and retransmitting timely filed corporate returns and extensions. Specific guidelines for correcting and resubmitting timely filed and rejected New York corporate returns and extensions will be set forth in tax year 2007. At this time, Intuit recommends that all timely filed and rejected New York corporate returns and extensions be corrected and retransmitted electronically or paper filed as soon as possible.

Wisconsin Corporation, S Corporation and Multistate Returns

Wisconsin follows the IRS guidelines for correcting and resubmitting rejected returns.

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