IRS e-file shutdown and opening day

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This article contains information about any IRS e-file system shutdown dates, opening days for e-filing, and what can be e-filed during the shutdown.

Shutdown dates

MeF (Modernized e-file)

The IRS MeF is used to process e-files for all major entities as well as most states. It shuts down once a year for maintenance. The shutdown dates are:

  • Individual: November 16, 2019 - January 27, 2020
  • Business: December 26, 2019 - January 7, 2020

You can find more details about the shutdown, including what you can e-file and when, below. You can also find information from the IRS on the IRS Modernized e-File (MeF) Status page.

FIRE (Filing Information Returns Electronically)

The IRS FIRE system maintenance dates are TBA. During that time, Form 8955-SSA will be rejected when filed electronically. You can find more information on the IRS Filing Information Returns Electronically (FIRE) page.

FinCEN Form 114 (FBAR)

The FinCEN Form 114 (FBAR) can be electronically filed during the MeF shutdown. This is because the FinCEN 114 is processed by the BSA, not the IRS MeF system. If you e-file Form 114 during the MeF shutdown period, you need to suppress the electronic file for the rest of the return by following the instructions in Creating an electronic file for FinCEN Form 114 (FBAR) only.

Benefit Plan Form 5500

Form 5500 is filed through the Department of Labor (DOL). Therefore, the IRS shutdown is not applicable to e-filing Form 5500.

How do I file during the shutdown?

You'll need to paper file 1040 Individual returns. If you transmit a 1040 Individual e-file to us, we'll send a rejection. Once UltraTax CS 2019 electronic filing capabilities are released and the IRS is open for e-filing, you can e-file again.

If you e-file business returns during the Business shut down, we'll hold your return and transmit it to the IRS when they open for e-filing. If the return needs to be filed before January, 2020, paper file it. 

When does the IRS open for e-filing again? 

Opening day for 2019 filings for all business returns is January 7, 2020 at 9 am EST. 

Opening day for all 2019 individual returns is January 27, 2020.

State returns

You can e-file these state returns during the shutdown:

  • California: 1040, 1120, 1065, 1041, 990. 
  • Texas: 1040, 1120, 1065, 1041, 990.

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