CCH Software News - E-File Deadlines for Partnership and S Corporation

  • Article Type:
  • Documentation
  • Last Modified:
  • 09/09/2020

Objectives

N/A

Environment

CCH® ProSystem fx® Tax
CCH Axcess™ Tax
1065 - Partnership
1120S - S Corporation
 

Details

CCH Software News - E-File Deadlines for Partnership and S Corporation


Dear CCH ProSystem fx Customer:

To be timely filed, CCH must receive your Partnership and S Corporation returns before midnight CDT on Tuesday, September 15, 2020.

If the IRS rejects any of your Partnership or S Corporation returns, you have 10 calendar days to resubmit the return and obtain approval from the IRS.

Note: In order to avoid processing issues with the taxing authorities, we validate all returns before submission to the taxing authorities. If we stop returns for schema validation errors (Status 490), you must review and resubmit these returns in a timely fashion. Returns stopped in Status 490 are not considered timely filed, as they have not reached the taxing authority.

Important: Linked state returns are not transmitted until the IRS acknowledgement is returned for the federal return. Certain states such as Illinois, Oregon and Wisconsin no longer honor the vendor timestamp as the state transmission time.  All other states accept the vendor timestamp with the exception of the states mentioned.  We further recommend you release your state returns for transmission separately from the federal return, particularly if you are not going to be able to get the full return filed by 9:00 PM CDT. This allows the state return to transmit without the return of the federal acknowledgement. The easiest way to submit the state return separately from the federal return is to uncheck the federal return on the export window.

Based on information received for Partnership returns, the following states do not conform to the IRS 10-day perfection period for submitting rejected returns:
  • Connecticut and Mississippi rejected returns. These states allow five (5) business days to resubmit rejected returns and obtain approval.
  • Maine rejected returns. Maine allows five (5) calendar days to resubmit rejected submissions and obtain approval.
  • New York rejected returns. New York allows seven (7) calendar days to resubmit rejected returns and obtain approval.
  • New York City and Pennsylvania Form PA-20S/65 rejected returns. These states have no defined perfection period. They must be filed and approved by the due date to be considered timely.

Based on information received for S Corporation returns, the following states do not conform to the IRS 10-day perfection period for submitting rejected returns:
  • Connecticut and Mississippi rejected returns. These states allow five (5) business days to resubmit rejected returns and obtain approval.
  • New York rejected returns. New York allows seven (7) calendar days to resubmit rejected returns and obtain approval.
  • New York City and Pennsylvania Form PA-RCT-101 rejected returns. These states have no defined perfection period.  They must be filed and approved by the due date to be considered timely.
Paper Returns
If the IRS rejects any of your returns, the return does not fall into an e-file mandate, and you choose to file a paper return, the Partnership and S Corporation return must be postmarked by the latter of the following:
  • The due date of the return (including extensions) OR
  • 10 calendar days after the date the IRS last gave notification that the return was rejected.

Sincerely,

Wolters Kluwer Tax & Accounting, North America 
  Solution Tools
  Attachments
 Solution Id 000115826/115826
 Direct Link
To provide feedback on this solution, please login.

Your feedback about this article will help us make it better. Thank you!