If the return is rejected on the deadline, you have the number calendar/business days (listed below) from the due date of the return to e-file the corrected return.

For example: A 1040 return is e-filed and rejected on April 15, the return can be corrected and resubmitted, no later than April 20 (five calendar days after reject). If the return cannot be filed electronically, it must be paper filed by April 25 (ten calendar days after reject)*.

If the return was rejected on April 14, it must be resubmitted by the 15th to be timely filed. The five day rule applies only if the rejection is on or after the deadline.

• Notes:
  • In the event that paper filing is required after rejection, we advise to include a copy of the rejection detail and return history with the paper filed return.
  • 0 indicates the return is due no later than the due date.

Please see our article on How many days do I have to resubmit a rejected federal return electronically?.

Additional Information

• The City of Philadelphia does not have a perfection period for e-filed returns which are rejected return on their due date.
  • “The Philadelphia Code nor any of the Philadelphia Tax Regulations contain any provisions that provide a correction period of time in the event that an electronically filed return is rejected by the city.”