The IRS has announced that it will begin its annual shutdown of the Form 1040 modernized e-file system starting November 18, 2023 at 11:59 p.m. Eastern time. This is an annual process where the IRS will begin to prepare the system for the upcoming filing season. Only “Send Submissions” for state and federal Forms 1040 will be affected by the shutdown; users can continue using all other state and federal services. The filing of business returns (1120, 1120-S, 1065, etc.) will not be affected by this shutdown. The IRS will announce later when the business e-file shutdown will occur. You can monitor the status of MEF here for that announcement.
Expect an announcement on when the system will be available to file 2023 Forms 1040 in early December. In the meantime, make sure that you and your staff are mindful of the following:
- The cutover will end the electronic submission of of tax returns for tax years 2020, 2021 and 2022.
- When the system opens in 2024, the years that will be eligible to e-file will be 2021, 2022 and 2023. All prior years will need to be mailed via paper.
- If you’re new to tax preparation or e-filing, feel free to check out the video below from our main YouTube channel.