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Submitting a Timely Filed Electronic Tax Return

Required due dates for filing of returns also apply to e-file returns.  All Authorized IRS e-file providers must ensure prompt processing of returns.  If a return is received by a provider for electronic filing on or before the due date of the return, that provider must ensure that the electronic portion of the return is transmitted on or before that due date (including extensions).


When the electronic portion of the tax return has been acknowledged by the IRS as accepted for processing and a signature for the return has been received electronically using Form 8879, an electronically filed return will be considered filed.  However, if the electronic portion of a composite return is successfully transmitted on or shortly before the due date and the Provider complies with the requirements for signing the return, the return will be considered timely filed.  The requirements for signing the return include completing the applicable paper declaration in accordance with its instructions.  If the electronic portion of a return is transmitted on or shortly before the due date and is ultimately rejected, but the Provider and the taxpayer comply with the requirements for timely resubmission of a correct return, the return will be considered timely filed. 


The receipt of an electronic postmark from the transmitter of an individual return will provide taxpayers with certainty that they have filed their return timely.  If the IRS receives a return after the prescribed due date for filing, but the date of the electronic postmark is on or before the required due date, the date of the electronic postmark will be considered the date of filing.  This acceptance of the electronic postmark as the date of filing will be conditioned upon adherence to all requirements for signing the return and completing a paper declaration, if required, as well as for timely resubmitting of a rejected timely filed return. 

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Cathy Fisher

Common Cents Bookkeeping and Tax Preparation

Serving Henderson, NC, Buncombe County, Polk County, Transylvania County

E: cathy@commoncentsqbo.com

P: 828-595-2835

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