What Happens After E-File Closes: Options for Disaster Victims & Late Filers

When Does E-File Actually Close?

Each year the Internal Revenue Service (IRS) accepts electronic returns through a fixed period. According to the IRS, the e-file system remains open for the current tax year until a date in November, which changes annually.

For example, many filings for tax year 2025 must be submitted electronically before the cutoff. After that deadline, the automated e-file system shuts down for maintenance and updates.

That means if you wait until after that date — even if you still need to file a return — you cannot e-file.

Who Needs to Mail a Paper Return After E-File Closes

If you fall into any of the following groups, you’ll need to prepare a paper return:

You’re a taxpayer who misses the e-file deadline but still needs to file.
You live, work, or had property in an area recently impacted by a federally declared disaster and have not yet filed.
You qualify for certain disaster-related relief or casualty loss deductions that require a late return.
You are requesting or filing certain forms or returns not covered by e-file after the shutdown (legacy forms, unusual schedules, amended returns).

Disaster Victims Get Special IRS Relief and Extended Deadlines

If you live in a federally declared disaster area (or were affected by one), the IRS often provides automatic extensions for filing and payment deadlines.

For example:

Tax filing and payment for affected returns may be postponed — often by several months.
Casualty losses due to the disaster can be claimed on your return. Typically, this is done on Form 4684.
In many cases, you have a choice of which tax year to claim the loss — the year the disaster occurred or the prior year.

How to File if You Missed the E-File Window or Qualify for Disaster Relief

If you can’t e-file anymore, here’s what to do:

Download the correct IRS paper forms — Usually Form 1040 (or appropriate return) plus any attachments or schedules needed (e.g. Form 4684 for disaster losses).
Fill them out carefully and legibly. Mistakes could lead to processing delays or refunds being postponed.
Include all required documentation — W-2s, 1099s, deduction proofs, disaster-related loss documentation, etc.
Clearly mark on the top of the return if you are filing under a disaster-related extension. This helps the IRS route your return correctly for the extra relief.
Mail the return to the correct IRS address — use certified mail or a traceable delivery service if possible, so you have proof of filing date.
If you owe taxes, pay any amount due or request a payment plan. Extensions typically apply only to filing dates, not payment dates.

Risks and Caveats of Late or Paper Filings

Slower processing and refunds. Paper returns take longer to process than e-filed returns.
Possible interest or penalty for late payment. If you owe and do not pay by the original due date, interest and penalties may accrue even if filing is extended.
Misplaced or lost forms. Mailing errors or lost mail can delay processing further — keep proof of mailing.
Incorrect election of disaster-loss year. Filing under the wrong year may delay refund or trigger audits.

What You Should Do Today If You’re Behind

Check IRS disaster relief announcements. If you were affected, your county might qualify for extended deadlines.
Gather all necessary forms and documents now. Don’t wait until the last minute — paper filing takes longer and is more error-prone.
Mail your return with tracking or certified delivery. A “mail date” stamp can matter if you file close to a deadline.
Consider electronic filing next season if possible. E-file + direct deposit remains the fastest, safest refund method — when the system is open.