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The IRS e-filing system will be unavailable for annual maintenance from December 26 through January 19, 2026. During this period, all Form 2290 filings will remain on hold. As a result of this maintenance, the IRS will not accept e-filed Forms 2290 or 8849 after 11:59 AM EST on December 26, 2025, until the system reopens in January once maintenance is complete.