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Fixed Assets and UltraTax CS 2023 help is now on Help and Support. We're still moving articles, but you can find most content for the 2023 tax year there. Continue using the Help & How-To Center for tax years 2022 and older.

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.

IRS Modernized e-file (MeF) shutdown

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. You can also find information from the IRS on the Modernized e-File (MeF) Operational Status page. 

Individual (1040)

The opening day for filing 2023 Individual returns electronically is scheduled for 1/29/2024.

If you want to file during the shutdown, you'll need to paper file. If you transmit a 1040 Individual e-file to us, we'll send a rejection. Once the IRS is open for e-filing, you can e-file again.

Note: No 1040 cities accept e-filing during shutdown. Generally, the IRS 1040 calendar is followed.

Business (1041, 1065, 1120, 990, 2290)

The opening day for electronically filing 2023 business returns is scheduled for 1/16/2024.

If you e-file business returns during the Business shut down, we'll hold your return and transmit it once the IRS is open for e-filing.

States

You cannot e-file state returns during the shutdown, except for California (1040, 1120, 1065, 1041, and 990 only) and Texas (1040, 1120, 1065, 1041, and 990 only).

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.

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