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 for tax year 2023 began on Saturday, November 30, 2024 at 11:59 pm EST.

• In preparation for the 11:59 pm IRS deadline, any returns transmitted after 11:45 pm EST will receive a B ack. If you need to file after this time, you will need to either paper-file the return, or wait for the MeF system to resume operations.

• This shutdown prevents e-filing of individual returns for all years.

• Ack retrieval is not affected.

• The MeF production open date for tax year 2024 has not yet been announced.

Business Returns

The business shutdown for tax year 2023 begins on Thursday, December 26, 2024 at 11:59 am EST.

• In preparation for the 11:59 am IRS deadline, any returns transmitted after 11:45 am EST will receive a B ack. If you need to file after this time, you will need to either paper-file the return, or wait for the MeF system to resume operations.

• This shutdown prevents e-filing of business returns for all years.

• Ack retrieval is not affected.

• The IRS will begin accepting all business tax returns at 9 am EST on January 15, 2025.

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.