The IRS accepts e-file of individual and business returns for the current year tax return and the two prior years through the MeF system (Modernized e-File system). During the 2024 tax year, you can e-file a 2024, 2023, or 2022 return from the corresponding year of Drake Tax. All other prior years must be paper-filed. The IRS has an annual maintenance period (called a "blackout") during which certain types of returns are not accepted electronically. This is also referred to as the e-filing shutdown or cutover schedule.

Individual Returns

The individual shutdown dates for tax year 2024 have not yet been announced.

Business Returns

The business shutdown dates for tax year 2024 have not yet been announced.

States

States can continue to use all the service requests necessary to retrieve and process state submissions except during the shutdown activities shown above. MeF recommends that states adjust their processing schedule in order to retrieve submissions in time to validate returns and submit acknowledgments.

Some states, such as California, still allow for e-filing of state-only (direct) individual returns even when the IRS is shutdown.

More MeF service information may be available at the IRS MeF Status Page.