What are the e-filing deadlines for partnership returns and/or extensions?
Deadlines – Compliance with a partnership e-filing deadline is based on the time the return is e-filed, not on service center receipt times.
Returns are due the 15th day of the 3rd month following the close of the entity’s year. A calendar year partnership return is due on March 15. A fiscal year 8/1 to 7/31 return would be due October 15.
Drake forwards partnership returns to the IRS as they are received.
Perfecting a rejected partnership return – You have 10 days to perfect a rejected partnership return. If you transmit a 1065 on March 15, and receive an IRS reject, you will have through March 25 to re-transmit and still be considered "timely filed" if the re-transmission is accepted. The same 10-day window applies to a partnership return filed to meet an extension due date.
Deadlines – Compliance with a partnership extension e-filing deadline is based on the time the extension is e-filed, not on service center receipt times.
Drake forwards extensions to the IRS as they are received.
Perfecting a rejected partnership extension – You have 5 days to perfect a rejected partnership extension. If you transmit a 7004 on March 15, and receive an IRS reject, you will have through March 20 to re-transmit and still be considered "timely filed" if the re-transmission is accepted.
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