Individual (1040) returns cannot be filed between November 22nd and sometime in January
Each year, the IRS shuts down e-file temporarily for a maintenance period. After 10 am on November 22nd, 2014, IRS will stop processing individual (1040) income tax returns. Transmissions for 2012 and 2013 returns will resume sometime in January 2015, or in accordance with the start-up of the filing season for 2014 returns. 2011 returns can no longer be e-filed after this shut down. IRS supports 3 years at a time.
Because of the extended period of time, which will be approximately 2 months, most software companies will not be accepting files during this period.
NOTE: This does not apply to business returns at this time. The tentative date for shut down of business e-file is 12/26/2014.
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