Tax e-file acknowledgements explained

United States: IRS acknowledgements

Publication 1345 sets the rules for authorized IRS e-file providers. It says the IRS electronically acknowledges the receipt of all transmissions ¹. Accepted returns meet the processing criteria and the IRS considers them filed as soon as the return is signed electronically ¹. Rejected returns do not meet processing criteria and the IRS considers them not filed ¹.

The publication says an electronically filed return is not considered filed until the IRS acknowledges acceptance of the electronic part ¹. Transmitters must retrieve the acknowledgment file within two workdays of transmission and send the acknowledgment to the return preparer within two workdays of retrieving it ¹.

Rejected US returns and the electronic postmark

If a return is rejected and the preparer cannot fix it, the preparer must take reasonable steps to inform the taxpayer within 24 hours ¹. A rejected return is considered timely if the taxpayer corrects the electronic portion and resubmits it by the fifth calendar day after the due date ¹.

A taxpayer who files on paper instead must do so by the later of the due date or ten calendar days after the IRS gives notice of the rejection ¹.

Transmitters may give taxpayers an electronic postmark if they follow IRS requirements ¹. The date of the electronic postmark is considered the date of filing where the postmark is on or before the due date and the IRS receives the return after it ¹.

Accepted does not mean refunded

The IRS says it may delay refunds for several reasons, and lists items such as direct deposit errors and Earned Income Tax Credit holds ¹. Taxpayers can start checking the status of a return within 24 hours after the IRS received the e-filed return ¹.

The IRS refunds page says refund status is available 24 hours after e-filing a current year return and 3 days after e-filing a prior year return ². It gives a guide of 3 weeks from the date of e-filing ².

Canada: the CRA confirmation code

When a return is sent through tax software, the CRA says the message will include a code which confirms it has received the completed return ³. The code confirms receipt. The outcome comes later in a notice of assessment, which shows a refund, a balance owing or neither ³. The CRA says the notice and any refund are usually sent within 2 weeks ³.

India: filing is not complete until verified

India's Income Tax Department says the time limit for e-verification or submission of ITR-V is 30 days from the date of filing the return ⁴. The rule comes from Notification No. 2/2024 dated 31 March 2024, in effect from 1 April 2024 ⁴.

If verification comes after 30 days, the date of verification is treated as the date of furnishing the return, and the consequences of late filing follow ⁴. A return that is uploaded but never verified is treated as invalid ⁴. A taxpayer can file a condonation request for a genuine delay ⁴.

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