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12354: 1065 - E-Filing Deadlines


Deadlines + Extensions

What are the e-filing deadlines for partnership returns and/or extensions?

 Partnership returns (1065):

  1. Deadlines – Compliance with a partnership e-filing deadline is based on the time the return is e-filed, not on service center receipt times.
  2. Returns are due the 15th day of the 3rd month following the close of the entity’s year. A calendar year partnership return is due on March 15. A fiscal year 8/1 to 7/31 return would be due October 15.
  3. A six-month extension is available (7004).
  4. Drake forwards partnership returns to the IRS as they are received.
  5. Perfecting a rejected partnership return – You have 10 days to perfect a rejected partnership return. If you transmit a 1065 on March 15, and receive an IRS reject, you will have through March 25 to re-transmit and still be considered "timely filed" if the re-transmission is accepted. The same 10-day window applies to a partnership return filed to meet an extension due date.

Note: DRKPARSE and Drake B-ack errors do not qualify for the perfection period.

Partnership extensions (7004):

  1. Deadlines – Compliance with a partnership extension e-filing deadline is based on the time the extension is e-filed, not on service center receipt times.
  2. The extension:
    1. is for six months, and
    2. must be filed by the regular due date of the return.
  3. Drake forwards extensions to the IRS as they are received.
  4. Perfecting a rejected partnership extension – You have 5 days to perfect a rejected partnership extension. If you transmit a 7004 on March 15, and receive an IRS reject, you will have through March 20 to re-transmit and still be considered "timely filed" if the re-transmission is accepted.
  5. An extension of time to file does not extend the time to pay taxes due. 

Note: DRKPARSE and Drake B-ack errors do not qualify for the perfection period.

  1. See Related Links below for more information. 

We strongly suggest that you e-file several hours before the deadline to ensure a timely filing.


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