IRS e-file shutdown and opening day dates

Starting in November of every year, the IRS closes its e-filing system to prepare for the new tax season.

IRS Modernized e-file (MeF) shutdown

The IRS MeF is used to process e-files for all major entities as well as most states. It shuts down once a year for maintenance. You can also find information from the IRS on the Modernized e-File (MeF) Operational Status page.
Individual (1040)
Shut down from 11/30/24 11:59 AM EST -TBD.
If you want to file during the shutdown, you'll need to paper file. If you transmit a 1040 Individual e-file to us, we'll send a rejection. Once the IRS is open for e-filing, you can e-file again.
Business (1041, 1065, 1120, 990, 2290)
Shut down from 12/26/24 11:59 AM EST - 1/15/25 9 AM EST.
If you e-file business returns during the Business shut down, we'll hold your return and transmit it once the IRS is open for e-filing.
States
You can't e-file state returns during the shutdown, except for California (1040, 1120, 1065, 1041, and 990 only) and Texas (1040, 1120, 1065, 1041, and 990 only).

FIRE (Filing Information Returns Electronically)

The IRS FIRE system maintenance dates are
TBA
. During that time, Form 8955-SSA will be rejected when filed electronically. You can find more information on the IRS Filing Information Returns Electronically (FIRE) page.

FinCEN Form 114 (FBAR)

The FinCEN Form 114 (FBAR) can be electronically filed during the MeF shutdown. This is because the FinCEN 114 is processed by the BSA, not the IRS MeF system. If you e-file Form 114 during the MeF shutdown period, you need to suppress the electronic file for the rest of the return by following the instructions in Creating an electronic file for FinCEN Form 114 (FBAR) only.

Benefit Plan Form 5500

Form 5500 is filed through the Department of Labor (DOL). Therefore, the IRS shutdown doesn't apply to e-filing Form 5500.

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