IRS E-File Annual Shutdown in 2025
Each year, after the extended due date, the IRS shuts down the e-file system to allow them to prepare it for the next tax year.
This year, that will occur later than usual. The IRS recently announced the date of the shutdown scheduled for this year, which will occur on Friday, December 26, 2025, at 11:59 p.m. Eastern time.
Practitioners who need to e-file late returns or returns for fiscal-year entities need to plan around this shutdown period. Returns that are not e-filed before the shutdown date cannot be e-filed until the system reopens, which usually occurs in late January.
Are you registered for one of our upcoming seminars in December and January? If you are not already registered, register here so you’ll be fully prepared with what you need to know, including the major new federal tax law enacted on July 4th.