Does New York have a perfection period to correct timely filed returns and extensions that have been rejected?
NY State has a seven calendar-day perfection period to correct the submission and re-file it electronically. When a previously rejected electronic return is accepted by NYSDTF (New York State Department of Taxation and Finance) within the seven day perfection period, the submission and any e-payment included in the return data will be deemed to have been received on the date of the first rejection that occurred within that seven day period. If the submission is rejected or denied on the IRS level, NYSDTF will not receive the original submission and the perfection period will not systematically initiate.
The e-file perfection period is initiated only when the:
- original submission was timely;
- original submission was rejected by NYSDTF;
- original submission ID number is present on the resubmission;
- resubmission is after the due date; and
- resubmission is within seven days of the original submission
See NY Publication 93 for additional information.