IRS announces 2025 e-filing shutdown date for system update
The IRS has confirmed this year’s annual e-file shutdown will happen later than usual. Instead of the typical late-November pause, the Modernized e-File (MeF) system for individual returns will close on December 26, matching the business return shutdown for the first time.
Specifics of the shutdown
Individual tax returns
- Shutdown date and time: MeF will stop accepting electronically filed individual returns at 11:59 a.m. Eastern Time on December 26. Anything sent after that won’t go through until the system reopens in January 2026.
- The shutdown affects all federal and state individual returns submitted through MeF.
- What still works that day: You can still retrieve IRS acknowledgements for returns already submitted until 11:59 p.m. that same day. After that, acknowledgements won’t be available again until MeF is back online in January.
Business tax returns
Business returns follow the same December 26 cutoff this year. The IRS aligned both shutdowns so that personal and business filings follow one unified schedule.
State returns
- States can still review and process your filings during the shutdown, but they must confirm receipt of your documents.
- Some states may allow state-only e-filing or operate on slightly different schedules, so check your state’s rules if you plan to file toward the end of December.
Also read. What happens if you file your taxes late
Modernized e-File (MeF) system status
- MeF stays open and operating normally until December 26, aside from its usual Sunday maintenance window (12:01 a.m.–8:00 a.m. Eastern), when acknowledgements may take longer to appear.
- The Assurance Testing System (ATS) stays open during the production shutdown, allowing software providers to continue system testing.
Preparing for the shutdown
Filing close to the shutdown window can be tricky, especially if you’re abroad or coordinating multiple returns. Here are some practical tips:
- Do not wait until the cutoff hour. Allow several days of buffer for document collection, time-zone differences, and holiday delays.
- Convert the shutdown time to your local time zone to ensure your return is transmitted before MeF stops accepting submissions.
- Check your state’s acceptance rules, which may differ from federal timing.
- Coordinate personal and business filings early if you’re submitting both, since they share the same cutoff this year.
NOTE! December 26 is not a tax filing deadline. It is simply the last day the e-file is available before the annual maintenance window. If your return is already late, interest and penalties continue to accrue whether you file in December or January – so earlier is still better.
Post-shutdown resumption
Acknowledgements not retrieved by 11:59 p.m. Eastern on December 26 will stay unavailable until MeF reopens in January 2026. The IRS will announce the exact reopening date closer to the start of filing season.
You can still mail a paper return during the shutdown. However, most Americans abroad prefer to wait for e-filing to reopen because electronic filing is faster and provides clear confirmation that the IRS has accepted the return.
