IRS E-File Shutdown Starts December 26

The IRS closes for electronic submissions of tax returns later than usual this year, so there’s still time before the end of the year. Here are the key dates & details.

By Olivier Wagner | Published on November 24, 2025

This year’s IRS e-file shutdown is set to commence on Friday, December 26, 2025, at 11:59am. Eastern Time. This is later than in previous years, giving U.S. expats more time to file electronically before the MEF shutdown.

Most importantly: this is not a filing deadline—it is simply the start of the IRS’s annual maintenance period for the Modernized E-File (MEF) system. At my company, 1040 Abroad, we can prepare your return within 2 weeks of receiving your information, so you remain fully able to file before the December 26 system pause.

What is the IRS E-File Shutdown?

Each year, the Internal Revenue Service conducts an annual maintenance period to update systems for the upcoming tax year. This shutdown affects the modernized e-file environment used for both individual taxpayers and business returns.

The IRS e-file shutdown stops the ability to submit returns electronically because the IRS must update the production system, refresh schemas, and prepare for late January when the new filing season begins.

Although the government shutdown concept often causes confusion, this is entirely different. The IRS shutdown discussed here is purely technical maintenance. During this period:

• The IRS will not accept electronically filed individual returns, business returns, or business submissions.
• Service requests, transcripts, and account tools generally remain operational.
• States may also temporarily pause accepting submissions as states adjust to federal updates and process state submissions.

The 2025 shutdown begins December 26 – later than usual

For tax year updates, the IRS e file shutdown 2025 begins on Friday, December 26, 2025 at 11:59am. Eastern Time.

This later date is unusual. In prior years, the shutdown often began earlier, in November, making expats worry they couldn’t file on time. But for 2025, the IRS gave additional days, meaning:

• Expats who are already late can still file before the shutdown.
• Those using the December 15 extension have more time to file.
• Two prior years of returns and many prior years submissions can still be processed and accepted before the shutdown activities start.

This is NOT a Tax Filing Deadline

One of the biggest misunderstandings is thinking that December 26 is a deadline to file taxes. It is not. Instead, it is simply the MEF shutdown when the system stops accepting submissions. Your filing deadline is based on:

• Your extension status
• Your expat automatic deadlines
• Whether your return is already late
• Your facts for penalties, refund, or federal return processing

If your tax return is already late, you can still file electronically until the shutdown begins. The IRS will continue to validate returns and send accepted or rejected notices until the system goes offline.

Can I still mail my tax return during the shutdown?

Yes, even while the IRS e-file shutdown 2025 is in effect, you can still mail your tax return. The shutdown only affects the ability to file electronically; it does not impact the IRS’s ability to receive and process paper-filed returns. This means that if you miss the December 26 cut-off for e-filing or you prefer a paper form, the IRS will continue accepting mailed returns throughout the shutdown period.

However, paper returns take significantly longer to be processed, especially for expats mailing from abroad. Delivery times vary by country, and IRS paper backlogs can add additional months before your return is accepted or posted to your account. Because of this, e-filing before the shutdown remains the fastest option.

If you do need to paper file, you can find the correct IRS mailing addresses for your situation on our website.

How the MEF system handles submissions before shutdown

The MEF, or modernized e-file platform, continues to:

• Send submissions
• Validate and correct errors
• Issue accepted or rejected acknowledgments
• Handle service requests
• Support FinCEN form processes (for some electronic interactions)
• Remain available for IRS department functions that are not part of the production pipeline

This continues until the moment the MEF shutdown starts on December 26. The MEF recommends taxpayers and tax professionals submit early to avoid last-minute error issues or delays.

What happens after the shutdown?

When the shut period ends, the electronic filing platform reopens in late January, launching the new filing season for tax year 2025 submissions.

During this period, banks, corporations, California entities, and other business filers must wait for official reopening. Once the agency reactivates the systems, all e-filing resumes normally.

Final note for expats

• The IRS website will post updates when the system reopens.
• You can still check your account, view notices, and handle most non-filing actions during the shutdown.
• If your return is already late, filing by December 26 helps minimize penalties.

If you are unsure whether to file, how many forms you need, or whether your prior years returns are processed, we can help.

Olivier Wagner is a tax preparer who is both an Enrolled Agent and a CPA (New Hampshire) very well aware of the tax situation of US citizens living abroad. He runs the tax practice 1040Abroad www.1040abroad.com

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