What happens if I fail to send Form 8453-OL within 1 business day?
It is not too late, you may send it now. The form 8453-OL is the form that permits the IRS to process your return, as a return cannot be processed without sgnature, whether on paper or electronic. The net result of sending it a day late is that your return will be held up and not considered filed until the day it is received. Since we are not even close to the deadline yet, you will be fine.