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 2024 began on Friday, December 26, 2025 at 11:59 am EST.
The IRS began accepting individual returns on January 26, 2026.
The IRS began accepting individual returns on January 26, 2026.
Business Returns
The business shutdown for tax year 2024 began on Friday, December 26, 2025 at 11:59 am EST.
The IRS began accepting most business tax returns at 9:00 am EST on January 13, 2026. 1041 and 1120-H returns were available for e-filing beginning January 18, 2026.
The IRS began accepting most business tax returns at 9:00 am EST on January 13, 2026. 1041 and 1120-H returns were available for e-filing beginning January 18, 2026.
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.