Perfection Period is the 5-day time period to perfect (or correct) that return for electronic re-transmission,
after an electronically transmitted business return has been rejected.
For Forms 7004 and 8868, which are applications for filing extensions, the perfection period is 5 days. The Transmission Perfection Period is NOT an extension of time to file; it is a period of time to correct errors in the electronic file.
When a previously rejected electronic return is "Accepted" by the IRS within the 10-day (5-day for Forms 7004 and 8868) Transmission Perfection Period, it will be deemed to have been received on the date of the first reject that occurred within that period.
With ExpressExtension, you can E-File tax extensions and if they are rejected, you can correct them and retransmit them at no additional charge.