When Does E-File Shut Down for 2023?

E-filing serves as the primary method for taxpayers to submit their annual tax returns to the Internal Revenue Service (IRS). This electronic submission process offers efficiency and speed compared to traditional paper filing. Each year, the e-file system undergoes a temporary shutdown period. Understanding the timing of this annual closure is important for taxpayers to ensure their returns are filed promptly.

E-file Closure Date

The IRS typically shuts down its e-file system annually for maintenance and to prepare for the upcoming tax season. For the 2023 tax year, the IRS announced that the e-file system for individual federal and state tax returns began its shutdown on Saturday, November 18, 2023, at 11:59 PM Eastern Time. This specific closure impacts the electronic submission of Form 1040 federal returns, along with state returns that are e-filed through the federal/state Modernized e-File (MeF) program. The annual shutdown allows the IRS to implement necessary system updates, integrate new tax laws, and enhance security measures before the next filing period commences. Taxpayers are encouraged to complete their electronic submissions in advance to avoid delays.

Filing Methods After Closure

Once the IRS e-file system closes for the season, electronic submission of tax returns is no longer an option. If a taxpayer misses the e-file deadline for their original or amended return, the primary method for submission transitions to paper filing. This involves printing the completed tax return and mailing it directly to the IRS.

It is crucial to send the return to the correct IRS mailing address, which varies based on the taxpayer’s geographic location and whether a payment is enclosed with the return. For instance, some addresses are designated for returns with payments, while others are for returns without. To provide proof of mailing, taxpayers should consider using certified mail, which offers a mailing receipt and delivery confirmation.

Amended returns, filed on Form 1040-X, must be submitted via mail during the e-file shutdown or for older tax years. Processing paper-filed amended returns can take a significant amount of time, typically ranging from 8 to 12 weeks, and in some cases, up to 16 weeks.

E-file Reopening for the Next Season

Looking forward, the IRS consistently reopens its e-file system for the upcoming tax season in late January of each year. For instance, the 2024 tax season officially commenced on Monday, January 29, 2024. The IRS announces the exact reopening date in advance, providing taxpayers and tax professionals with time to prepare. This annual cycle ensures that the system is ready to process millions of tax returns efficiently and securely.