Annual IRS Maintenance Blackout for MeF Returns Begins Soon Halting E-filing of Individual Returns

The Modernized e-File (MeF) is a web-based system that allows electronic filing (e-filing) of corporate, individual, partnership, exempt organization, and excise tax returns through the Internet. The IRS has an annual maintenance period during which certain types of returns are not accepted electronically. This “blackout” period is set to begin later this month.

It is critical that tax professionals and taxpayers interested in e-filing individual returns that are eligible for e-file-- the current and two prior years: 2021 filing season (tax year 2020); 2018; and 2019;--complete the e-file process before the blackout. Failure to do so will result in the IRS refusing to accept the return until MeF reopens for the next tax season.

MeF Blackout Period Schedule

Individual Returns

The individual returns shutdown for the tax year 2020 begins on Saturday, November 20, 2021. Submission transmission ends at 11:55 p.m. EST; acknowledgment retrieval from IRS ends at 11:59 p.m. EST. E-filing individual returns will not be possible after this time.

Acknowledgments not retrieved by 11:59 p.m. on November 20th cannot be accessed until the IRS comes back online in early January 2021, when MeF opens for production for the 2021 tax year.

Business Returns

Business Returns are not affected by this schedule. The IRS has not yet announced the e-file shutdown for these returns but is expected to do so shortly.

As a possible indication of what the scheduled shutdown period for business returns might be for this tax year, for the tax year 2019 the blackout began on December 26, 2020, and the IRS began accepting e-filing of business returns on January 8, 2021.

States

MeF recommends that states establish a processing schedule that permits the retrieval of submissions in time to validate returns and submit acknowledgments before the system is shutdown on November 21. Note that several states, such as California, permit e-filing to occur during the MeF shutdown period, but only for direct state individual returns.

Here is a link to the IRS MeF status page: https://www.marketingexpress.irs.gov/systems-status/system-status-mef/modernized-efile-mef-operational-status