1120 e-filing deadlines and timestamps

Thomson Reuters creates an electronic postmark bearing the date and time (Central Time) that the e-file is received at our host computers. If there's a question about timeliness of filing, the IRS uses the electronic postmark adjusted to the taxpayer's time zone.
  • If the taxpayer is located in Eastern Time, the IRS adds 1 hour to the electronic postmark to determine the filing time.
  • If the taxpayer is located in the Pacific Time, the IRS subtracts 2 hours from the electronic postmark.
To make sure a timely electronic postmark is received, you need to allow time for potential transmission issues when you submit returns and extensions.

1120 states without a perfection period

The IRS and most states allow a perfection period to correct and resubmit rejected e-files and still consider them as timely filed. However, these states don't have a perfection period. Make sure that the e-filed returns for these states are filed and accepted before the filing deadline.
  • Detroit
  • Michigan
  • Missouri
  • New York IT-204-LL
  • Ohio MNPT
  • Ohio RITA
  • Oklahoma
  • Pennsylvania RCT-101
  • Philadelphia
  • Rhode Island
  • Virginia
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