IRS Modernized e-File System Shutdown Period
The IRS has an annual maintenance period (called a “blackout”) during which certain types of returns are not accepted electronically. This is also referred to as the e-filing shutdown or cutover schedule.
Individual Returns
The individual shutdown for tax year 2025 begins on Saturday, December 26, 2026 at 11:59 a.m. Eastern Time. The IRS has not announced the date that they will begin accepting individual returns in 2027.
Business Returns
The business shutdown for tax year 2025 begins on Saturday, December 26, 2026 at 11:59 a.m. Eastern Time. The IRS has not announced the date that they will begin accepting business returns in 2027.
States
Some states, such as California, still allow for e-filing of state-only (direct) individual returns even when the IRS is shutdown. Please note that in TaxAct, you cannot e-file a state-only return unless you have already e-filed the federal return through TaxAct.
Paper Filing
If a return needs to be filed during the IRS MeF system shutdown period, it will need to be paper filed. See the FAQ How to Mail a Paper Return (Paper File) for details.
More Info
More MeF service information may be available at the IRS MeF Status Page.