
1120-S and 1065 K-1 E-File Essentials: MeF Timing, Rejects, and Owner Deadlines
Calendar-year S corps and partnerships e-file Forms 1120-S/1065 through MeF, with K-1s due to owners by the return due date including extensions. A rejected timely e-file may get a short perfection window—owners’ 1040 clocks do not automatically move.
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