The IRS announced that because of the lapse in appropriations, IRS operations are limited. But the tax agency said that the underlying tax law stays in effect thus taxpayers are required to meet their tax obligations as per usual.
According to the IRS, tax refunds will, for the most part, not be paid in this period with a an exception. For those filing a Form 1040, refunds will still be paid on electronically filed, error-free tax returns that can be automatically processed and direct deposited. The agency is asking taxpayers to file electronically using direct deposit so there will be no delays.
In this period, the IRS will accept and process any payments and remittances received, whether received electronically or by mail.
The IRS added that there will be limited live IRS telephone customer service assistance, although most automated toll-free telephone applications will stay operational. IRS walk-in Taxpayer Assistance Centers (TACs) will also be closed. For those with TAC appointments, all of them will be cancelled until the government is open again.
During the government's closure, those with appointments related to the Independent Office of Appeals or Taxpayer Advocate Service cases will be cancelled. After the government reopens, IRS personnel will reschedule these meetings.
With the 2026 filing season coming soon, the IRS will be continuing some key operations in this period so that it will be ready to serve taxpayers. The services include testing and preparation of filing season programs as well as related issues.