Ok ... brass tacks are :
1) you efiled and it was rejected for whatever reason ... it is your responsibility when you use a DIY program to make sure the efile was successful by looking for the emails and/or logging in again and checking that way ... anyone waiting to the last minute to file needs to be more proactive ... (FYI ... never wait to the last minute to file ... you can file a balance due return anytime and wait to PAY the balance due until the last day ... so if you had tried to file before the deadline you would have had ample time to make other filing & payment arrangements before 4/18).
2) if the return was rejected then the payment information was not received by the IRS and thus no direct debit was completed
3) you had 5 days to fix the rejected return to be considered timely filed ... if you could not get the return to efile then you had to print, ink sign and mail in the paper return with a copy of the rejection email notice. Payment should have been sent with the paper return or paid online directly.
4) the payment is late ... period. You may be able to reduce the failure to pay penalty if you did pay within the 5 day "perfection" period already mentioned.
5) the return is also late ... period. Again you may be able to reduce the failure to file penalty if you can show just cause.
