The IRS will begin accepting all business tax returns at 9:00 a.m. on January 7, 2022.
Returns supported for e-file include 2021, 2020, and 2019 Forms 1065, 1120, 1120-S, 990, and 1041. Certain forms and schedules have not been finalized by the IRS for 2021. If a form has not been approved for e-file by the IRS, a red message page will be generated to prevent e-file. This type of EF message will be removed once the IRS approves the e-file of the return containing any forms that are still in development.
The open date for individual e-filing is January 24, 2022.