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Special Enrollment Examination
Part 1SEE Part 1: Individuals✓Part 2SEE Part 2: BusinessesPart 3SEE Part 3: Representation, Practices and ProceduresA client's timely e-filed return was rejected on the due date and cannot be corrected electronically. To be treated as timely, a paper return must be filed by:
If the IRS rejects an electronic return that cannot be corrected and retransmitted, the taxpayer may file a paper return by the later of the due date or 10 calendar days after the IRS notifies of the rejection, with an explanation and a copy of the rejection notice, and it is treated as timely. A corrected electronic resubmission, by contrast, must be made by the fifth calendar day after the due date. Source: Pub. 1345 (current), Rejected returns and the transmission perfection period. Tax year: 2025 (law as of 31 Dec 2025).
Assuming a rejection after the due date makes the return late.
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