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.
Individual Returns
The individual shutdown for tax year 2024 will begin on Friday, December 26, 2025 at 11:59 am EST.
Business Returns
The business shutdown for tax year 2024 will begin on Friday, December 26, 2025 at 11:59 am EST.
States
Some states, such as California, still allow for e-filing of state-only (direct) individual returns even when the IRS is shutdown. Please note that in TaxAct, you cannot e-file a state-only return unless you have already e-filed the federal return through TaxAct.
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 1040 return by the posted shutdown date, you will need to paper-file your return by mail. See the FAQ How to Mail a Paper Return (Paper File) for details.