E-Filed Return Rejected at Deadline? Don't Panic

As we all prepare for the final days of filing season, here are the important due dates and other information needed for rejected e-filed returns to be considered timely filed.

Resubmission of Rejected Tax Returns

If the IRS rejects the electronic portion of a taxpayer’s individual income tax return for processing, and the ERO cannot rectify the reason for the rejection, the ERO must take reasonable steps to inform the taxpayer of the rejection within 24 hours. If the taxpayer chooses not to have the electronic portion of the return corrected and transmitted to the IRS, or if the IRS cannot accept the return for processing, the taxpayer must file a paper return.

If only option is a Paper Return

In order to timely file the return, the taxpayer must file the paper return by the later of the due date of the return or ten calendar days after the date the IRS gives notification that it rejected the electronic portion of the return or that the return cannot be accepted for processing. Taxpayers should include an explanation in the paper return as to why they are filing the return after the due date.

In that statement, attach the rejected notice, the taxpayer should write in RED at the top of the 1040 “REJECTED ELECTRONIC RETURN” and the date.  The statement must also include a summary of actions taken to correct the electronic return and why the paper return is being filed after the due date.  The paper return must be signed by the taxpayer.  You can also use the Form 8879 process but attach that IRM procedure.   Note: the PIN on the 8879 will not suffice as a signature, it must be the actual signature on Form 8879.

Rejected electronic individual income tax return data can be corrected and retransmitted without new signatures or authorizations if changes do not differ from the amount on the original electronic return by more than $50 to "Total income" or "AGI," or more than $14 to "Total tax," "Federal income tax withheld," "Refund" or "Amount you owe." The ERO must give taxpayers copies of the new electronic return data.

To retransmit and be considered timely

Tax Year 2013 Form 1040 MeF Due Dates