Is there a "blackout" period when MeF returns cannot be e-filed due to IRS server maintenance procedures?
The IRS accepts e-file of individual and business returns for the current and two prior years - for example, during the 2022 filing season (tax year 2021), 2019, 2020, and 2021 returns are eligible for e-file. All other prior returns must be paper-filed. The IRS has an annual maintenance period during which certain types of returns are not accepted electronically. This is also referred to as the e-filing shutdown or cutover schedule.
See Related Links for scheduled outages in addition to the annual maintenance period.
The shutdown dates for tax year 2021 have not yet been released, but details will be added below when available. Historically, the individual shutdown begins in late November and the business shutdown begins in late December.