Resubmit e-file returns or extensions after IRS rejection

The IRS has a yearly downtime for maintenance from late December to mid-January. Refer to the IRS Modernized e-File (MeF) Status Page for maintenance downtimes.
Per Publication 4163, if you can't re-file the 1041 return electronically and are subject to the IRS e-file mandate, you'll need to attach Form 8948, Preparer Explanation for Not Filing Electronically, to the paper return.
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