IRS E-File Shutdown 2025: Dates, Deadlines, and What’s Different This Year
The IRS e-file shutdown 2025 begins on Friday, December 26, 2025, at 11:59 A.M. Eastern Time.
During this annual maintenance period, the IRS takes its electronic tax filing system offline to update systems and prepare for the new tax year. The e-file system is expected to reopen in mid-to-late January 2026.
This year’s shutdown is notable because:
- The date is later than in previous years.
- Individual and business returns will now shut down on the same day.
For Americans abroad, this window matters if you’re hoping to wrap up your 2024 tax return before the holidays or before the IRS opens the 2025 filing season.
Related Article: What Happens When You File Late Taxes: Penalties, Extensions, & Solutions
Important Clarification: December 26 is not a tax deadline
A misconception for some is that because e-file remains open until December 26, filing by that date means you’re filing “on time.” That is not correct.
For most taxpayers:
- The final deadline for 2024 returns (with an extension) was October 15, 2025.
- Filing in December or January is still allowed, but the return is already late.
For Americans abroad, here’s how the calendar breaks down:
| Date | Meaning |
| April 15 | Standard U.S. deadline |
| June 15 | Automatic extension for expats |
| October 15 | Final deadline if the second extension (Form 4868) was filed |
| December 26 | NOT a deadline, simply the last day e-file is available before the shutdown |
December 26 only determines whether you can file electronically, not whether you can file without penalty.
See the complete list of dates for Tax Year Deadlines for Americans abroad.
Why the IRS Shuts Down E-file Every Winter
Every winter, the IRS pauses electronic filing to update systems for the upcoming tax year. During this time, the IRS upgrades tax forms, security requirements, and programming needed to open the new filing season.
It is not a government shutdown, a service outage, or an error in the e-file platform. The pause ensures accurate and secure processing when filing season begins in the new year.
What’s Different in 2025
In past years, e-filing for individuals has typically ended in late November. This year, the shutdown shifts to December.
On October 23, 2025, the IRS announced that the individual shutdown would be moved to December to align with the business schedule. According to a later IRS QuickAlerts bulletin (November 14, 2025):
- The shutdown for ‘Send Submissions’ will begin at 11:59 a.m. Eastern Time on Friday, December 26, 2025.
- Any acknowledgments not retrieved by 11:59 p.m. Eastern Time on December 26, 2025, will not be accessible until the MeF system reopens in January 2026.
These statements apply broadly to individual and business returns filed through the MeF system; the IRS has not published a separate “individual-only” date outside this combined notice.
Should I File Before the Shutdown If I’m Already Late?
Some Americans abroad prefer to finalize their taxes before year-end, including expats working with lenders, closing on property, using year-end tax strategies, or needing a completed return for financial planning. Filing before the shutdown can be helpful if you want to:
- stop penalties sooner if you’re already late
- receive a refund without waiting for January processing delays
- complete tax filings needed for lenders, relocation, or immigration documentation
- wrap up your return before the new filing season opens
The safest approach is to submit your return well before December 26. Waiting until the week of Christmas increases the risk of missing the cutoff due to:
- holiday travel
- delayed documents from foreign employers or banks
- limited appointment availability
Behind on your US taxes? There’s still time to get caught up, stress-free. Learn about our Streamlined Filing Service.
Can I Still Mail a Tax Return While E-File Is Closed?
Yes, the MeF shutdown only affects electronic filing; you can still mail a paper return to the IRS during this period. In practice, however, paper filing overseas can take weeks or months, and tracking international mail can be difficult. When e-filing is closed, many Americans abroad choose to wait until January so they can file electronically and receive confirmation that the return was accepted.
Learn where (and how) to mail your federal tax return.
Could the Later Shutdown Delay the Start of Filing Season?
At the time of writing, the IRS has not yet announced the official opening date for the next filing season.
Because this year’s maintenance window is tighter than in prior years and the IRS is implementing significant system and legislative changes, some tax professionals have speculated that the filing season could start later than usual. However, any later-than-normal start to filing season would be speculation only until the IRS issues an official announcement.
The most up-to-date information will appear on the IRS Modernized e-File Status page and through IRS QuickAlerts.
Quick Answers to Common Questions
Does the IRS shut down in December?
Yes. The IRS shuts down electronic filing briefly each winter for system updates.
Is the IRS website currently down for maintenance?
During the shutdown window, the e-file system is offline by design — not due to an outage.
Why can’t I file my taxes online right now?
The IRS e-file shutdown 2025 will start on December 26 and last until it reopens in January 2026.
Can I file on December 26?
Yes, up to 11:59 a.m. ET. Afternoon Eastern, the system closes. To be safe, don’t cut it that close, especially if you’re filing from another time zone.
Does the IRS e-file shutdown affect FBAR (FinCEN Form 114)?
No. The IRS e-file shutdown only affects returns and forms that are filed through the IRS e-file system, such as Form 1040, many business returns, and certain extensions.
Learn more about FBAR reporting requirements.
Which forms are affected by the IRS e-file shutdown in 2025?
The MeF shutdown affects any return you’d normally e-file through IRS systems. For most expats, this includes:
- Form 1040 / 1040-SR and attached schedules
- Common individual attachments (e.g., 1116, 2555, 8938 as part of the 1040 package)
- Many business returns and certain information returns filed via MeF
Does the IRS accept returns on Christmas Day?
Yes. E-file remains available until 11:59 a.m. ET on December 26, which means Christmas Day falls within the filing window.
Can I use DirectFile or tax software during the shutdown?
No tax software can submit to the IRS once MeF shuts down. Even if a software tool appears to “accept” your return, it will not transmit until MeF reopens in January.
Does the e-file shutdown affect estimated payments?
No. Estimated payments (1040-ES) can still be paid electronically through IRS Direct Pay, EFTPS, or by mail.
Bottom line for Americans abroad
The IRS e-file shutdown 2025 comes later than usual and applies to both individual and business returns. If you want your return completed and accepted before January, the deadline to file electronically is December 26 at 11:59 a.m. Eastern Time.
If you are an expat filing from overseas, especially across multiple time zones, holidays, or international employers, it’s best not to wait until the Christmas week to get started.
File confidently, even from abroad.
