Transmission information Date Begin transmitting live IRS e-file returns January 23, 2023 Last date for transmitting timely filed returns April 18, 2023 Last date for transmitting timely filed Forms 4868 April 18, 2023 Last date for retransmitting rejected timely filed returns April 23, 2023 Last date for retransmitting rejected timely filed Forms 4868 April 23, 2023 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 15, 2023 Retransmitting rejected timely filed Forms 4868 or 2350 to meet overseas exception June 20, 2023 Last date for transmitting returns on extension from Form 4868 October 16, 2023 Last date for retransmitting rejected late or returns on extension from Form 4868 October 21, 2023 E-File for Tax Professionals