IRS e-file shutdown sets two Dec. 26 deadlines for tax pros

If you have individual or business returns to e-file before year-end, mark Dec. 26 on your calendar. According to the IRS's Oct. 23 announcement, the Modernized e-File (MeF) “Send Submissions” function stops at 11:59 a.m. Eastern time on Saturday, Dec. 26, 2026, while acknowledgment retrieval and other service requests remain available until 11:59 p.m. the same day.

After a Nov. 30 individual return cutoff in 2024, the IRS moved the shutdown date to Dec. 26 in 2025 to align with business returns. The 2026 schedule follows that later timing.

MeF goes offline each year so the IRS can update its systems for the next filing season, including changes to forms and processing requirements. Note that, as a planned cutover, the shutdown does not change taxpayers' filing deadlines.

Before December’s shutdown

For most practices, the impact is mainly housekeeping. Submit any outstanding returns ahead of the morning cutoff, leaving time to review IRS acknowledgments. A transmission receipt does not establish acceptance; the IRS acknowledgment identifies whether the IRS accepted or rejected the return.

Consider an internal transmission deadline several business days before Dec. 26, particularly with the holiday schedule. Let clients with unfinished returns know when your firm needs their signatures or remaining documents to submit before the shutdown so everyone has a clearer expectation than simply quoting the IRS cutoff.

Check state acknowledgments separately, since federal acceptance does not close out a state filing. The IRS says states may continue services needed to retrieve and process submissions during the cutover, so confirm the applicable state schedule.

Put both times on your calendar: Dec. 26 at 11:59 a.m. ET, when new submissions stop, and 11:59 p.m. ET, when acknowledgment retrieval ends. Set an earlier internal reminder too, so any rejections can be addressed before the system closes.

During the shutdown and after reopening

Once production shuts down, new returns cannot be transmitted, and acknowledgments not retrieved by the evening cutoff will be inaccessible until MeF reopens. The IRS has not announced an exact January 2027 reopening date; preparers should monitor the MeF Operational Status page for updates.

• Keep returns without an accepted IRS acknowledgment in active follow-up status.
• For rejections, follow the applicable correction and retransmission procedures when e-filing resumes.
• Tell affected clients if their return remains unfiled, rather than treating a transmitted return as complete.
• Once the IRS announces reopening, confirm that your tax software is updated and ready to transmit before clearing the outstanding return list.

The shutdown does not change statutory filing deadlines or automatically allow paper filing when electronic filing is required. If a client faces a time-sensitive filing during the cutover, check the return's filing requirements and any applicable exception before recommending paper filing.

The MeF Assurance Testing System (ATS) remains operational during the cutover, but it is not a substitute for live filing.

For help resolving a rejected return, read NATP’s article, E-file rejection? Tax pro steps to preserve timely filing.