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What is the Perfection Period for my extension?

The Perfection Period is the amount of time granted by the IRS to correct and retransmit a rejected extension.

  • The perfection period for any business returns is 10 calendar days.
  • The perfection period for extension Forms 7004 and 8868 is 5 calendar days.

Note: This duration will not be extended, even for weekends or holidays.

Typically, the perfection period begins when a return or extension is transmitted and may extend beyond the filing due date.

Failure to retransmit the rejected returns within the perfection period (after the deadline) may result in penalties.

 

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