IRS Publication 1345 — Handbook for Authorized IRS e-file Providers
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If the IRS rejects the electronic portion of a taxpayer’s individual income tax return for processing, and the ERO cannot fix the reason for the rejection, the ERO must take reasonable steps to inform the taxpayer of the rejection within 24 hours. When the ERO tells the taxpayer that it hasn’t filed the return, the ERO must provide the taxpayer with the business rule(s) accompanied by an explanation. A rejected individual income tax return that was submitted on or before the due date of the return will be considered timely filed if the taxpayer corrects the electronic portion of the return and resubmits the return by the fifth calendar day after the due date of the return. If the taxpayer chooses not to have the electronic portion of the return corrected and transmitted to the IRS, or if the IRS can’t accept the return for processing, the taxpayer must file a paper return. To timely file a
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