The IRS Modernized e-file, the system that processes electronically-filed business returns, will shut down after December 27, 2018, so the agency can perform annual maintenance and to enable the IRS to reprogram the system for the upcoming 2019 tax-filing season.  The Internal Revenue Service reminds people, including those in disaster areas, who want to file a 2017 tax return electronically to do so by Thursday, December 27, 2018. Filing of paper tax returns will remain available after that date.

During this extended IRS maintenance window;

• E-file for both Federal and State business income tax returns will be closed and no new acknowledgments will become available.
• Acknowledgments received from the IRS prior to the IRS shutdown will remain available.  
• The option to continue transmitting business returns from 2016 and 2017 is available. 
• Tax Year 2016 and 2017 business returns will resume with the opening of the IRS Business e-File season in January 2019.

Exceptions during this shutdown period:

• FBAR returns are not affected.  These returns will continue to be available for transmission, and acknowledgments will continue to post.
• California business returns are not affected.  These returns will continue to be available for transmission, and acknowledgments will continue to post.

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