IRS Annual Shutdown 2025: Key Mistakes to Avoid

Every year, the Internal Revenue Service (IRS) conducts a scheduled maintenance period for its e-filing platform, Modernized e-File (MeF). During this maintenance window, electronic returns (individual, business, etc.) cannot be submitted via MeF. This annual shutdown or cut-over is essential to refresh system infrastructure, update forms and schemas, apply security enhancements, and prepare for the next filing season.

The shutdown affects all users of MeF, including taxpayers, tax professionals, and e-file software providers, because no new filings are accepted electronically once the blackout begins.

The recurring shutdown isn’t a fault or outage, it is a deliberate, planned maintenance window. Here’s why it happens:

• System updates and schema changes: Tax laws, form structures, and business-rule requirements often change each year. The IRS uses the shutdown to update XML schemas, integrate new form versions, and ensure all technical definitions align with the new filing season.

• Security and compliance upgrades: Given the sensitivity of tax data, regular maintenance helps the IRS strengthen security, update protocols, and guard against vulnerabilities.

• Performance tuning and testing: The IRS must ensure the system can handle heavy load during the upcoming filing season. Maintenance helps optimize performance and avoid bottlenecks when submissions surge.

For 2025, the MeF shutdown begins on Friday, December 26, 2025 at 11:59 a.m. Eastern Time (ET).

• The shutdown applies to both individual (e.g., Form 1040) and business returns.

• Other “service requests” (e.g., acknowledgments retrieval) remain available until 11:59 p.m. ET on December 26, 2025.

• The re-opening date (when MeF resumes e-filing for the next season) has not been officially announced yet. Most sources expect it sometime mid-to-late January 2026, but the IRS has not confirmed an exact date.

• Electronic filings pause: From the shutdown moment, no new e-file submissions (individual or business) will be accepted until the system reopens.

• Acknowledgments and status unavailable: Filers who attempt to submit after the cutoff will be rejected, and even if you try to check the status or retrieve acknowledgments post-cutoff, you may face delays until MeF reopens.

• Paper filing becomes the fallback: If you need to submit a return during the shutdown, you’ll have to file on paper, which takes far longer to process.

• Delays in refund or processing: For anyone expecting a refund or timely processing, paper filing and backlog after reopening could lead to delays.

1. Waiting until the last minute to e-file
Many taxpayers mistakenly think the shutdown date is the same as the filing deadline. However, December 26 at 11:59 a.m. ET is just when e-filing stops. It does not change the actual filing deadlines.
Risk: Waiting until the last minute, especially when considering time zone differences, may result in missing the cutoff. This could leave you with no choice but to paper-file, which can lead to delays and complications.

2. Ignoring time-zone differences
Because the cutoff time is specified in Eastern Time, filers in different time zones may inadvertently cross the deadline. Submitting “just before midnight” locally doesn’t help if ET has already passed 11:59 a.m.
Tip: Always convert to ET when scheduling your e-file submission.

3. Not allowing buffer time for error correction or software issues
Last-minute filing often means no cushion for correcting errors or dealing with e-file software glitches. If the IRS rejects your return just before shutdown, you may be stuck waiting until the system reopens.
Tip: Begin e-filing several days before the anticipated shutdown.

4. Assuming paper filing is quick and equivalent to e-file
Paper filing is an option, but it’s substantially slower. Processing can take weeks (or even months for some forms), meaning refunds or confirmations are delayed.
Risk: If you rely on timely refunds or need proof of filing by a certain date (e.g., for loan or immigration paperwork), paper-filing during shutdown could create complications.

• E-file well before December 26: Avoid waiting until the last weekend. Ideally, complete and submit your e-file several days before the shutdown to allow enough time for any rejections or corrections. The IRS prefers online filing for your Federal Excise Tax filings.

• Confirm time in Eastern Time (ET): Convert your local time to ET. For example, if you're outside the Eastern Time zone, calculate the equivalent properly to avoid missing the 11:59 a.m. ET deadline.

• Avoid relying on paper filing unless absolutely necessary: If you miss the e-file cutoff, paper filing should be a last resort. Keep in mind that paper returns take longer to process, sometimes taking weeks.

• Track acknowledgments promptly: If you submit right before the cutoff, ensure you retrieve your filing acknowledgments by 11:59 p.m. ET on December 26. After that, they may not be accessible until the system reopens.

• Plan for refunds or business filings with buffer time: For those expecting refunds or needing business-return processing, try to e-file early so the IRS has ample time to process before the shutdown backlog.

Conclusion

The 2025 annual shutdown of the IRS’s MeF e-filing system, starting at 11:59 a.m. ET on December 26, is a standard maintenance window, not an error or unexpected outage. However, many people mistakenly treat the shutdown as a filing deadline or wait until the last minute to submit. This can lead to unnecessary stress, rejected returns, and significant delays in processing.

To avoid these pitfalls, plan ahead: e-file well before the cutoff, allow time for validation or corrections, account for time-zone differences, and treat paper filing as a fallback - not the default. Monitoring the official MeF updates and staying subscribed to alerts ensures you’re never caught off guard.

By being proactive and informed, you can steer clear of shutdown-related disruptions and ensure your filings go through smoothly in 2025.