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Irs.Gov Efile 2024. Beginning in 2024, you must. Irs efile 2024 open mona, on february 21, 2023, the irs made significant changes to the electronic filing requirements that will take effect in 2024. That is unless you file a tax extension or you reside in one of these states.although the irs has. 21, 2023 โ the department of the treasury and the irs today issued final regulations amending the rules for filing returns and other documents.