Article: 50484
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.
Shutdown Dates
The individual shutdown for tax year 2024 began on Friday, December 26, 2025 at 11:59 am EST.
The IRS will begin accepting 2025 individual returns on January 26, 2026.
The IRS will not begin accepting returns that include Form 4136 until February 22, 2026. See the IRS website for details.
Paper Filing
If you would like to file your return during the IRS MeF system shutdown period, or if you did not e-file your return by the posted shutdown date, you will need to paper-file your return by mail.
More Info
More MeF service information may be available at the IRS MeF Status Page.