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 began on Friday, December 26, 2025 at 11:59 am EST. The IRS will begin accepting individual returns on January 26, 2026. The IRS will not begin accepting returns that include Form 4136 until February 15, 2026. See the IRS website for details.
Business Returns
The business shutdown for tax year 2024 began on Friday, December 26, 2025 at 11:59 am EST. The IRS will begin accepting most business tax returns at 9:00 am EST on January 13, 2026. 1041 and 1120-H returns will be available for e-filing beginning January 18, 2026.
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.