Why does the IRS shut down the MeF e-filing system, and what is the duration of the shutdown?

The IRS temporarily shuts down its Modernized e-File (MeF) system every year for scheduled maintenance. This happens during winter, just before the new filing season begins. During this period, the IRS updates the system with:

• New tax-year forms
• Updated XML schemas and business rules
• Security enhancements
• System testing and performance improvements

Because of these updates, the system cannot accept new electronic filings until the maintenance window ends.

The length of the shutdown changes each year. For the 2025–2026 season, the IRS will stop accepting returns on December 26, 2025, and the system will reopen sometime in January 2026 when the new filing season begins.

Note: Your saved or in-progress returns will not be affected during the IRS MeF shutdown. You may continue preparing your return in Tax990, and it will be automatically transmitted once the IRS reopens the system.