Tax Information

When Does the IRS Open Tax Season?

  •  Reopening dates vary slightly every year 
  •  IRS announces official dates in early January 
  •  Certain forms or schedules may activate after the main opening 
  •  Corporate tax returns the IRS started accepting in 2026 on January 13th 
  •  The expected date for individual tax returns is 01/26/2026 

 Tax software may appear “ready” before the IRS is officially accepting returns—this means returns can be prepared but not yet transmitted.

Why the IRS Temporarily Shuts Down E-File Every Year

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: 

  •  Updates systems for new tax laws and inflation adjustments 
  •  Finalizes updated tax forms and credits 
  •  Tests return processing for millions of filers 
  •  Implements fraud-prevention and cybersecurity upgrades 

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.

When the IRS E-File System Typically Closes

The IRS usually closes e-file in late November, shortly after the extended tax filing deadline passes. 

 During this time: 

  •  Tax returns can still be prepared 
  •  Returns can be held and queued 
  •  Electronic submission is paused until reopening 

 Paper returns may still be mailed, but most taxpayers and professionals wait for e-file to reopen to ensure faster processing and confirmation.