The IRS Modernized e-File (MeF) system shuts down annually in mid to late November for 1040 returns and mid to late December for business returns in order to prepare for the following tax season. 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 November shutdown date, you will need to paper-file your return by mail.
To paper-file your return:
Note. This process will prompt you to print the forms necessary to file and the filing instructions for both your federal and state returns.