IRS MeF system shutdown for tax year 2025 filing season

The IRS Modernized e-File (MeF) system will be unavailable from December 26, 2025 through mid-January 2026. Learn how to handle returns during this shutdown period.

System shutdown details

The IRS will temporarily shut down the Modernized e-File (MeF) system to prepare for the Tax Year 2025 filing season. The shutdown affects:
  • Individual returns: December 26, 2025 through early January 2026
  • Business returns: December 26, 2025 through January 13, 2026
  • All federal returns and state returns filed under the MeF federal/state program

Filing options during shutdown

Don’t wait to file returns during the shutdown period. Consider paper filing if:
  • The return has a balance due with accruing interest and penalties
  • Credits or refunds may miss deadlines

For tax preparers

If you are required to e-file returns, follow these steps when paper filing:
  1. Include Form 8948 with the paper return.
  2. Mark checkbox 6c.
  3. Enter the reason:
    e-file was closed for the season
    .

Thomson Reuters processing

Thomson Reuters won’t hold electronically filed returns during the shutdown. All electronic submissions will be rejected and must be filed on paper instead.

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