IRS E-File Start & Stop Dates 2025 | Fullerton Tax Help
Travis Tandy
November 21, 2025
💻 IRS E-file Window
Federal e-file start & stop dates: what your clients need to know
The IRS opens and shuts down e-file every year. Staying ahead of those dates helps you avoid last-minute surprises, rejected returns, and unnecessary paper filing.
📅 Current year + 2 prior years (typical IRS e-file window)
⚠️ Annual IRS maintenance shutdown each December
Key 2025 federal e-file timing
Subject to IRS change
Season opening
2025 IRS e-file opening for 2025 returns: TBD
Individual & business e-file closes: Dec 26, 2025 – 8:59 a.m. PT
The IRS typically shuts down e-file in late November or December to prepare for the next filing season. Intuit and other providers stop accepting e-file transmissions shortly before the IRS cut-off.
📊 How long can you e-file federal returns?
In a normal season, the IRS allows electronic filing for the current tax year plus the two prior years. That means once e-file opens for 2024 returns, you can generally e-file:
Current year individual and business returns (e.g., 2024 Form 1040, 1120, 1065, 990, etc.).
Two prior-year individual returns (for example, 2023 and 2022).
Two prior-year business returns, subject to IRS system availability.
Extension filings (Form 4868 and business equivalents) are usually only available for the current tax year, not for prior years.
✅ Planning tips for you & your clients
To keep filing smooth and stress-free, encourage clients to:
Send tax documents early so returns can be prepared before e-file opens.
Plan around the IRS December shutdown if they’re filing late-year returns.
Understand that some prior-year returns may need to be paper-filed once the e-file window closes.
Remember: states follow their own rules. Many states also allow the current year plus two prior years to be e-filed, but some differ—always check state guidance.
Not sure how these dates impact your business or practice? Travis at Tandy Consulting Inc. can help you map out a filing calendar, avoid missed deadlines, and keep your books ready for e-file season.