When Is an E-Filed Return Considered Filed by a Preparer?

Understanding when an e-filed tax return is officially considered “filed” is important for taxpayers and preparers to ensure compliance with deadlines and avoid penalties. Electronic filing involves more than simply sending data; it requires confirmation from the tax authority. This distinction is relevant because the Internal Revenue Service (IRS) sets an April 15 deadline for individual tax returns, with extensions possible until October 15, and penalties can apply for late submissions.

Defining Electronic Filing Acceptance

An electronically filed tax return is considered officially “filed” by the IRS when it successfully processes and accepts the return, not merely when transmitted by the preparer. After transmission, the IRS sends acknowledgments to the Electronic Return Originator (ERO), which is the tax preparer or software. The first acknowledgment confirms receipt of the transmission. The definitive moment of filing occurs with a second, more detailed acknowledgment, confirming the return’s acceptance for processing. This acceptance usually happens within 24 to 48 hours for federal returns.

If a return is rejected, it is not considered filed. The preparer receives a rejection code and explanation of the error. Common reasons for rejection include mismatched personal information, such as an incorrect Social Security Number or name, or a dependent claimed on another return. A rejected return must be corrected and successfully re-transmitted and accepted by the IRS to be considered timely filed. If an original return is transmitted by the deadline but rejected, a grace period is usually provided to correct and re-file it for timely consideration.

The Preparer’s Role in Electronic Filing

Tax preparers play a central role in ensuring an e-filed return reaches official filed status. Before transmission, the preparer must obtain client consent, typically through IRS Form 8879, the IRS e-file Signature Authorization. This form serves as the taxpayer’s authorization for the preparer to electronically submit the return. The preparer is responsible for verifying the return’s accuracy with the taxpayer and ensuring all personal information is correct before submission.

After obtaining authorization and transmitting the return, the preparer must monitor for the IRS acceptance acknowledgment. Tax preparation software provides status updates, which preparers check regularly. If a return is rejected, the preparer must promptly address the errors, communicate with the client about the rejection, and ensure the return is corrected and re-transmitted successfully within the allowed timeframe.

Confirming Filing and Maintaining Records

Both tax preparers and taxpayers need reliable methods to confirm successful filing and maintain records. The IRS acceptance acknowledgment, often provided in a document like IRS Form 9325 for individual returns, serves as proof of filing and establishes the official filing date. This acknowledgment confirms that the IRS has received and accepted the return for processing. Taxpayers can check their e-file status through their tax software provider or directly with the IRS.

For compliance and future reference, tax preparers are required to retain specific records related to e-filed returns. This includes a copy of the filed return, supporting documentation, and the IRS acceptance acknowledgment. These records must typically be kept for a minimum of three years from the filing date. Electronic storage of these documents is permissible, provided they can be readily reproduced.