| Transmission information | Date |
|---|---|
| Begin transmitting live IRS e-file returns | January 27, 2025 |
| Last date for transmitting timely filed returns | April 15, 2025 |
| Last date for transmitting timely filed Forms 4868 | April 15, 2025 |
| Last date for retransmitting rejected timely filed returns | April 20, 2025 |
| Last date for retransmitting rejected timely filed Forms 4868 | April 20, 2025 |
| Last date IRS will accept test transmissions | No cut-off date |
| Last date to submit new IRS e-file applications | No cut-off date |
| Transmitting timely filed Forms 4868 or 2350 to meet overseas exception | June 16, 2025 |
| Retransmitting rejected timely filed Forms 4868 or 2350 to meet overseas exception | June 21, 2025 |
| Last date for transmitting returns on extension from Form 4868 | October 15, 2025 |
| Last date for retransmitting rejected, late, or returns on extension from Form 4868 | October 20, 2025 |
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