What is the Transmission Perfection Period?

Extensions do not need to be accepted by the IRS on the filing deadline to be considered timely. As long as the electronic postmark assigned when the extension is transmitted and received by the IRS is before the due date, it will be treated as filed on time. This electronic postmark is reported as the Extension Submitted date and time in the E-file Postmark.

What is the IRS Perfection Period?

The IRS allows a five (5) calendar day window—called the IRS perfection period—to correct and resubmit an electronically filed extension if it is rejected. During this period, you can correct and resubmit as many times as needed until the return is accepted.

Important: the perfection period does not apply to tax payments owed. Payments must still be submitted by the original due date to avoid interest or penalties.

Example

Suppose you filed an extension for your nonprofit’s return, but it was rejected on May 15. You would have until May 20 to fix the issue and resubmit it within the perfection period. However, if you owed tax, that payment was still due on the original Form 990 due date.

Bottom Line

The transmission perfection period is a safety net for rejected e-filed extensions, giving you five extra days to correct and resubmit without being considered late. Just remember, the grace period applies to filings only—not to payments due.