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E-file start and stop dates for federal returns

SOLVEDby Intuit1283Updated 1 week ago

This article will help you determine whether you can e-file current federal tax returns for individuals, corporations, partnerships, and other businesses.

When can I e-file 2023 returns?

Return typeIRS opensIntuit opens
Business1/16/24 6 AM 1/16/24 6 AM
Individual (1040)1/29/24 6 AM 1/29/24 6 AM

*All hours are in Pacific Time

IRS annual e-file closures

The IRS normally shuts down their e-file servers in November and December to prepare for the upcoming tax year. The Intuit Electronic Filing Center will stop accepting e-file transmissions shortly before the IRS shutdown to help ensure that all sent returns are received by the agency.

Return typeIRS closesIntuit closes
Business12/26/2023 at 9AM 12/21/2023 at 6 PM
Individual (1040)11/18/2023 at 9PM 11/18/2023 at 5 PM

*Intuit will stop transmissions before the IRS to ensure that all returns in our system have time to process before the shutdown. All hours are in Pacific Time

Tax year 2020 individual returns will not be able to be e-filed during the shutdown. E-Filing for all 2020 returns will be shut down on 12/20/2023 at 6 PM PST.

Tax year 2021 and 2022 individual returns will not be able to be e-filed during the shut down but will resume when the IRS re-opens for the tax year 2023 filing season. Tax year 2021 and 2022 business returns will be able to be sent to the Intuit servers but will not be forwarded to the IRS until e-filing resumes in January.

California is the only state that can be e-filed during the IRS shutdown.

E-filing prior year returns

Can I e-file prior-year business returns?

Yes, you can typically e-file the currently due tax year and two prior years, except during an IRS closure. For example, once the IRS has opened e-filing for tax year 2023 returns, you'll be able to e-file 2023, 2022 and 2021. Extension filings are only available for the currently due tax year.

Can I e-file prior-year individual returns?

Yes. You can generally e-file the currently due tax year and two prior years, except during an IRS closure. Extension filings are only available for the currently due tax year.

What about prior-year state returns?

Many states support e-filing the currently due tax year and two prior years, just like the IRS. One exception is Maine. Maine allows e-filing for two prior years by individual taxpayers, but only supports the current year and one prior year for business returns. Check your state’s website for more details.

When an e-filed return or extension is rejected, the IRS provides a Transmission Perfection Period, or look back period, to correct the filing and re-transmit it. If the previously rejected filing is accepted by the IRS within the perfection period, it'll be considered to have been received on the date of the first rejection that occurred within the period.

Extensions for individuals and businesses are typically granted 5 calendar days. Business returns are granted 10 calendar days, while individual returns have a perfection period of 5 days. For more details on the perfection period, see IRS Pub. 4164. Check your state’s website to verify whether they allow the same perfection period as the IRS.

Some states have different perfection periods than the federal return.

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