TFX uses cookies to ensure you get the best experience on our website.
IRS e-file shutdown in 2026: What the December 26 cutoff means for US expats
The IRS will stop accepting e-filed returns through its Modernized e-File system at 11:59 a.m. Eastern Time on Saturday, December 26, 2026, according to an IRS notice dated October 23, 2026. The IRS says the pause prepares the system for the tax year 2026 filing season, due to open in 2027, while it finishes processing tax year 2025 returns already submitted.
The notice went out through the IRS's QuickAlerts service for tax professionals, so it is aimed first at e-file providers and tax software makers. It names no form numbers and no alternatives to e-filing, but its effect reaches anyone who plans to e-file a late or extended return from abroad.
At a glance – the 5 key facts
| Item | Detail |
|---|---|
| Instrument | IRS Modernized e-File (MeF) production shutdown notice, October 23, 2026 |
| Cutoff | 11:59 a.m. Eastern Time on Saturday, December 26, 2026 for "Send Submissions" |
| Other requests | All other transmitter service requests, such as retrieving acknowledgments, stay open until 11:59 p.m. ET that day |
| Reopening | The IRS notice says MeF reopens in "January 2026" – a date that can't be right, since the shutdown itself doesn't begin until December 26, 2026. It's likely a typo for January 2027, but the IRS hasn't confirmed an exact reopening date. |
| FBAR | Filed with FinCEN, not through IRS e-file |
What did the IRS announce?
The Modernized e-File (MeF) production shutdown is a planned pause in the IRS system that receives e-filed returns. From 11:59 a.m. Eastern Time on Saturday, December 26, 2026, transmitters can no longer send submissions, according to the IRS. The agency says the pause prepares MeF for the tax year 2026 filing season, which opens in 2027, while it finishes processing tax year 2025 returns already filed through MeF.
The IRS says it wants tax year 2025 individual and business returns e-filed through MeF to be processed on time. Transmitters, meaning tax software and e-file providers, can use all other service requests until 11:59 p.m. Eastern Time that day, according to the IRS MeF operational status page.
What is the cutoff in your time zone?
The cutoff is 11:59 a.m. Eastern Time on December 26, which is 4:59 p.m. in London and 12:59 a.m. on December 27 in Hong Kong. The IRS gives the time only in Eastern Time (UTC-5 in December), so the table converts it for common expat locations.
Filers in Hong Kong, Singapore, Tokyo and Sydney reach the cutoff in the early hours of December 27 on the local clock, so their practical deadline is December 26.
| Location | Cutoff on the local clock |
|---|---|
| Los Angeles | 8:59 a.m., Dec 26 |
| New York, Toronto | 11:59 a.m., Dec 26 |
| London | 4:59 p.m., Dec 26 |
| Paris, Madrid, Berlin | 5:59 p.m., Dec 26 |
| Mumbai | 10:29 p.m., Dec 26 |
| Singapore, Hong Kong | 12:59 a.m., Dec 27 |
| Tokyo | 1:59 a.m., Dec 27 |
| Sydney | 3:59 a.m., Dec 27 |
For instance: An expat in London who finishes a return at 6:00 p.m. on December 26 is already past the 4:59 p.m. cutoff.
Who is affected?
The shutdown affects anyone who still needs to e-file a US return after the cutoff, including expats on extension and nonresident filers. The following 4 groups matter most:
- Expats with unfiled returns. E-file is available only until the cutoff. After it, mailing a paper return is the usual route, since the notice names no alternative.
- Expats on extension. US citizens and resident aliens living abroad get an automatic 2-month extension to June 15, and the additional 4 months extend the filing date to October 15, according to IRS Publication 54. The discretionary extension to December 15 had to be requested by letter by October 15, so it is no longer available to anyone who did not send a request. TFX's guide to the June 15 tax deadline explains the earlier steps.
- Nonresident aliens filing Form 1040-NR. Form 1040-NR can be e-filed, so nonresident filers who e-file face the same cutoff, although the IRS notice names no forms.
- Clients of tax software and preparers. Intuit's professional software stopped accepting e-file transmissions on December 22, 2025, four days before that year's IRS cutoff. This year's software dates have not been announced.
What is still unknown?
The IRS has set the cutoff but left several points open. These 4 points remain unclear:
- The reopening date. The IRS notice says MeF reopens in "January 2026", which looks like a typo for January 2027. The IRS has not given a date.
- Software cutoffs. Each provider sets its own date, and it can fall before the IRS cutoff.
- Older tax years. Reports citing Intuit, that tax year 2023 is expected to drop out of e-file after the reopening. The IRS notice does not say.
- Paper-filing guidance. The notice names no alternatives to e-filing.
What should US expats do before December 26?
The best response is to finish and file before the cutoff. The following 5 steps can help:
- List every unfiled return. Note each tax year you still owe and finish the oldest first.
- Ask for your provider's cutoff. Your preparer or software may stop accepting returns earlier than the IRS does.
- Plan around December 15 if you have the extension. The extension is discretionary, and the IRS sends no notification unless it denies the request, so aim to file by December 15. TFX's December 15 extension page explains how the request works.
- Prepare a paper backup. If you will miss the cutoff, plan to mail a paper return to the correct IRS address with tracking, and confirm the address on current IRS instructions first.
- File your FBAR separately. The FBAR (FinCEN Form 114) is filed electronically with FinCEN, not through IRS e-file, according to Publication 54.
FAQ
The IRS says the "Send Submissions" function shuts down at 11:59 a.m. Eastern Time on Saturday, December 26, 2026. Other transmitter service requests, such as retrieving acknowledgments, stay open until 11:59 p.m. Eastern Time that day.
MeF is the IRS system that receives e-filed individual and business returns from tax software and e-file providers, which the IRS calls transmitters. The shutdown affects its "Send Submissions" function.
The IRS has not announced a date. Its notice says only that the system reopens in January, and it prints the year as 2026, which looks like a typo for 2027.
The IRS notice does not name an alternative. A paper return mailed to the IRS is the usual option when e-filing is unavailable, so confirm the correct address on current IRS instructions before you mail.
No. The FBAR (FinCEN Form 114) is filed electronically with FinCEN, not through IRS e-file, according to IRS Publication 54.
Not if you have not already sent a request. IRS Publication 54 says the letter for the discretionary 2-month extension must be sent by October 15 for calendar-year taxpayers.
Related articles
The June 15 tax deadline gives US citizens abroad an automatic 2-month extension. Learn who qualifies, what to file, and how to stay compliant in 2026.
Read more
Learn how to file US taxes from abroad online, who can e-file, when paper filing is required, and how expats can avoid common filing mistakes.
Read more
Need more time to file? Learn how to file an IRS tax extension for 2026, what Form 4868 does, when taxes are due, and how expat deadlines work.
Read more
