The Internal Revenue Service (IRS) conducts annual maintenance on its e-filing system, resulting in a temporary shutdown period during which taxpayers cannot electronically file their tax returns. This shutdown typically occurs in late fall or early winter for individual returns and late December or early January for business returns.
Individual Return Shutdown
For the 2023 tax year (returns filed in 2024), the IRS e-file shutdown for individual returns began on Saturday, November 18, 2023. During this period, taxpayers will not be able to e-file their individual tax returns for any tax year. However, taxpayers can still retrieve acknowledgements for previously filed returns during the shutdown.
The IRS e-file system for individual returns is scheduled to reopen on Monday, January 29, 2024.
Business Return Shutdown
For the 2023 tax year (returns filed in 2024), the IRS e-file shutdown for business returns began on Tuesday, December 26, 2023. During this period, taxpayers will not be able to e-file their business tax returns for any tax year.
The IRS e-file system for business returns is scheduled to reopen on Tuesday, January 16, 2024, at 9:00 AM EST.
Impact on Taxpayers
The IRS e-file shutdown can impact taxpayers who are planning to file their tax returns electronically. Taxpayers who are not able to file their returns electronically during the shutdown period can still file their returns by mail. However, taxpayers should be aware that paper-filed returns may take longer to process and could result in delayed refunds.
Alternative Filing Options
During the IRS e-file shutdown period, taxpayers have the following alternative filing options:
- File by mail: Taxpayers can mail their tax returns to the IRS using the address provided on the tax return instructions.
- File an extension: Taxpayers can file an extension to extend the deadline for filing their tax returns. However, taxpayers should note that filing an extension does not extend the deadline for paying any taxes owed.
The IRS e-file shutdown is an annual maintenance period during which taxpayers cannot electronically file their tax returns. Taxpayers who are planning to file their returns electronically should be aware of the shutdown period and make alternative arrangements if necessary.
IRS E-File Shutdown – What You Need To Know!
FAQ
Is the IRS e-file system no longer available?
Is the IRS currently accepting e-file?
Is the e-file shutdown in 2024?
Is IRS system down right now?
When does the IRS shut down e-filing system?
In a Quick Alert for Tax Professionals, the IRS announced that it will shut down its modernized e-filing system (MeF) for business returns on Tuesday, December 26. The IRS needs to shut down the MeF system to prepare for the upcoming filing season. Business MeF shutdown schedule.
When does the IRS shut down 1040 e-files in 2023?
To prepare for Tax Year 2023 filing season, the IRS will shut down 1040 MeF submissions until late January 2024. This affects all Form 1040 federal returns, as well as state returns e-filed under the MeF fed/state program. During shutdown, taxpayers and preparers shouldn’t wait to file their returns:
Can i e-file a state-only tax return if the IRS is shutdown?
MeF recommends that states adjust their processing schedule in order to retrieve submissions in time to validate returns and submit acknowledgements. Some states, such as California, still allow for e-filing of state-only (direct) individual returns even when the IRS is shutdown.
Do I need to paper file my tax return after e-filing shutdown?
Once the IRS e-filing shutdown period begins, taxpayers will need to paper file their tax return. Only preparers have the ability to submit prior year individual (1040) returns, and preparers and consumers who are filing business returns have the ability to submit prior year returns.