ProSeries Frequently Asked Questions

Deadlines for Retransmitting Timely Filed Rejected Partnership Returns

Products Affected:

Federal 1065
Maryland Pass-Through (Partnership)
Massachusetts Partnership

Federal Partnership Filing Deadlines

April 17, 2007 is the IRS filing deadline for Partnership returns or extensions.
October 15, 2007 is the IRS filing deadline for Partnership returns on extension.

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

Federal Partnership Returns

Federal Partnership 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 (2006 IRS Publication 4163, page 46).
Federal Partnership 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. (2006 IRS Publication 4163, page 47). IRS e-Help desk information.

Federal Partnership Extensions

Federal Partnership 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 Partnership 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.

Maryland Pass-Through (Partnership) Returns and Extensions

Note: Electronic filing information for Maryland Pass-Through returns and extensions can be found in the Maryland Corporate e-File Handbook.

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 Partnership Returns and Extensions

Massachusetts Partnership electronically filed returns and 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.

Last updated: 04/10/2007