Tax software may appear “ready” before the IRS is officially accepting returns—this means returns can be prepared but not yet transmitted.
Every year, the Internal Revenue Service (IRS) temporarily shuts down its electronic filing (e-file) system. This annual maintenance period is a normal and necessary reset that allows the IRS to prepare its systems for the upcoming tax season. During this scheduled shutdown, the IRS:
Because of this maintenance, no tax returns can be electronically filed during the shutdown—even if your return is already prepared. This happens every year and does not affect your ability to prepare your taxes early.
The IRS usually closes e-file in late November, shortly after the extended tax filing deadline passes.
During this time:
Paper returns may still be mailed, but most taxpayers and professionals wait for e-file to reopen to ensure faster processing and confirmation.