The IRS has posted on their website that the agency will begin accepting electronically filed business returns on Tuesday, January 7, 2020.[1]  CPAs will need to watch their tax software to determine when their vendor has updated their software to be able to handle the filings.

The site still lists the beginning date for individual returns as to be determined early in 2020. Very likely the problem for individual returns involves modifications that will need to be taken into account due to the law changes made by Congress late in 2019.

[1] “Modernized e-File (MeF) Status,” IRS website, January 3, 2020 update, https://www.irs.gov/e-file-providers/modernized-e-file-mef-status (retrieved January 3, 2020)