IRS Annual Shutdown Do’s and Don’ts for Form 720 Filers
The IRS annual shutdown is a planned system maintenance period that happens every year. During this time, the IRS temporarily stops processing all electronic tax filings. The shutdown usually begins around December 26 and continues until mid-January.
The IRS is expected to resume electronic filing operations around January 12 2026, this time, but the reopening date has not yet been officially confirmed.
It is important to note that the IRS shutdown does not change filing deadlines. This blog is written for taxpayers filing Form 720, the quarterly federal excise tax return. The Fourth Quarter return covering October, November, and December is still due by January 31.How the IRS Shutdown Affects Form 720 Filers
During the shutdown period:
Electronic filings are accepted but not processed
IRS acknowledgements are delayed
Submitted returns are securely held in a processing queue
Many online filing platforms remain open, allowing Form 720 filers to submit returns early and avoid last minute pressure.
Do’s During the IRS Shutdown
Gather and Organize Your Form 720 Information
Use this time to collect all required details such as EIN, address, excise tax categories, and taxable quantities. Proper preparation helps reduce errors and saves time later.
Review and Calculate Excise Tax Carefully
Double check IRS numbers and tax calculations before filing. Accurate reporting reduces the chance of rejections or corrections once the IRS systems reopen.
File Electronically Using Simple720
Simple720 remains open during the IRS shutdown. You can submit your Form 720 electronically during this period.
Your filing will be securely stored and processed once the IRS resumes operations. IRS acknowledgement will be issued after reopening.
Stay Updated on IRS System Status
Keep track of IRS announcements related to system reopening so you know when processing and acknowledgements will begin.
Don’ts During the IRS Shutdown
Assuming the IRS Reopens on a Fixed Date
Reopening dates can vary each year. Always wait for official confirmation before expecting processing to resume. Consider subscribing to IRS QuickAlerts for updated information.
Ignoring Compliance Planning
Even if processing is paused, preparation should not be delayed. Make sure you are ready to submit payment along with your return to avoid penalties.
Don’t Submit Amendments:
In case any changes are required, wait until the IRS systems resume operations. As the IRS is currently undergoing scheduled maintenance, we recommend submitting only new filings and avoiding amendments during this period.
Conclusion
The IRS annual shutdown is a temporary maintenance period and not a filing deadline. For Form 720 filers, especially those filing the Fourth Quarter return due by January 31, early preparation is essential.
By organizing your documents, reviewing calculations, and filing electronically through Simple720 during the shutdown, you can ensure your return is processed smoothly once IRS systems resume. This approach helps avoid delays, reduces stress, and keeps your excise tax filing on track.
File your Form 720 today securely with Simple720! You can get your confirmation as soon as the IRS resumes.