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:
- Include Form 8948 with the paper return.
- Mark checkbox 6c.
- 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.