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I think I read somewhere, like Jan 27th. That's the normal re-opening time frame. around the end of January
I heard a rumor that business return efile will open on Jan 12,
EDIT: Confirmed business efile opens Jan 12.
Modernized e-File (MeF) Status | Internal Revenue Service (irs.gov)
I'm pretty sure it will be up and running by January 32nd.
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