If your 2023 tax return was rejected and you did not correct it and refile it, then you have not filed a 2023 tax return. That will not prevent you from filing a 2024 tax return. If you e-file your 2024 tax return, when it asks for your 2023 Adjusted Gross Income (AGI) enter zero.
If your 2023 return was rejected, it is too late to e-file it, but you can still file it by mail. If you are getting a refund or do not owe tax due, there is no penalty for filing past the deadline. Print, sign and date your 2023 return in ink, and mail it to the IRS and state.
When you mail a tax return, you need to attach any documents showing tax withheld, such as your W-2’s or any 1099’s. Use a mailing service that will track it, such as UPS or certified mail so you will know the IRS/state received the return.
Federal and state returns must be in separate envelopes and they are mailed to different addresses. Read the mailing instructions that print with your tax return carefully so you mail them to the right addresses.
And if you did not file a timely 2023 return you will have trouble e-filing 2024. When it asks for your 2023 AGI try using zero. If zero does not work then you have to print, sign and mail 2024.