What is the Perfection Period for my extension?
756 views | Last modified 3/10/2023 6:06:22 AM EST

The Perfection Period is the period of time given by the IRS to perfect (or correct) and retransmit a rejected extension.

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

Note: This duration will never be extended despite weekends or other holidays.

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

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