In the new era of modernized e-file, IRS will accept most electronic returns for 2 years after the initial filing season for that tax year. So, a 2012 return can be filed electronically in 2013, 2014, and 2015.
However, IRS does have a down time for maintenance.
For individual returns, that down time begins 11/23/2013 at 10:00 am ET and ends when the IRS opens up for business in late January or early February of 2014. So, NO individual returns can be electronically filed between 11/23/2013 at 10:00 and opening day in filing year 2014.
For business returns, that down time begins 12/26/2013 at 11:59 am ET (subject to change) and ends when the IRS opens up for business in early January of 2014. So, NO business returns can be electronically filed between 12/26/2013 at 11:59 and opening day in filing year 2014.
During the IRS maintenance period, Drake will NOT accept returns until we open up our transmissions around January 2nd. After that time, you will be able to transmit 2011, 2012, and 2013 returns to Drake. But, remember none of those can be forwarded to IRS until the official IRS start date, which has yet to be determined.
Drake will have an additional maintenance period on 12/2/2013 and 12/3/2013. During this maintenance period, you will NOT be able to transmit to Drake. This blog previously stated that you could, but that will not be the case. We will resume accepting transmissions on 12/4/2013.