IRS E File Shutdown December 26, 2025: What Taxpayers Need to Know

The IRS e file shutdown on December 26, 2025 marks the annual closure of electronic filing systems as the agency prepares for the upcoming tax season. This scheduled shutdown affects taxpayers who still need to file late returns, submit amended returns, or complete outstanding filing tasks. Understanding what the shutdown means and how to prepare helps taxpayers avoid delays and enter the 2026 filing season with confidence.

Each year, the IRS temporarily disables electronic filing for individual returns so it can update software, test security systems, and implement new tax law changes. During this maintenance period, taxpayers cannot e file returns for any tax year. Software providers also stop transmitting returns because any submission sent after the cutoff will be rejected. The shutdown typically lasts until late January when the new filing season opens.

The December 26 deadline is important for anyone who did not file earlier in the year. Although most taxpayers must file by April or October, some, including US expats, military personnel abroad, and individuals in disaster relief zones, may still be finishing late returns. If you want to submit electronically, you must file before the shutdown. Otherwise, you must wait until the IRS reopens the system.

Amended returns are also affected. Taxpayers submitting Form 1040 X electronically must transmit the form before December 26. After the shutdown, amended returns cannot be e filed and must either be mailed or held until the system reopens. Paper filings result in slower processing times and delayed confirmation of receipt.

The shutdown does not prevent taxpayers from preparing returns. In fact, the maintenance period offers an opportunity to organize financial records, gather foreign income statements, review withholding, and prepare for upcoming changes in the 2026 filing season. Taxpayers who use the shutdown to plan ahead often experience fewer surprises when filing resumes.

For expats and other late filers, the shutdown does not waive penalties or interest. If you owe tax, the IRS continues to assess charges until payment is made. Filing electronically before the shutdown helps avoid additional delays and ensures the IRS receives your return promptly.

The IRS e file shutdown is a normal part of the agency’s annual operations. With awareness and preparation, taxpayers can avoid disruptions, maintain compliance, and begin the 2026 tax season with a clear plan.