What Taxpayers Should Expect During a Government Shutdown

With a government shutdown now underway, taxpayers may face a disruptions—but not a halt of their tax obligations. All filing and payment deadlines remain in force, including estimated payments and payroll taxes. The IRS has signaled it will remain staffed for at least the first five business days of a funding lapse, under contingency planning tied to existing appropriations. However, beyond that initial period, many IRS services (especially ones requiring manual review or assistance) could slow or pause entirely.

IRS Support, Audits and Refunds
Expect phone lines and live support from the IRS to be difficult to access during the shutdown. Automated correspondence (notices, late-payment reminders, etc.) may still be issued. It’s crucial that you share any IRS mail or notices with your tax advisor promptly so responses aren’t missed. Your accountant may also need to delay audits, examinations, or scheduled appointments if IRS staff are furloughed.

Refunds can also be affected. In prior shutdowns, processing delays occurred. For example, during the 2013 shutdown, the IRS delayed its filing season start and held refunds until operations resumed.

To put this in perspective, the most recent major shutdown ran 35 days from December 2018 to January 2019. That period saw significantly slower IRS processing, postponed audits, and general uncertainty for taxpayers.

Steps to Take
In short: you should file and pay your taxes on time, use electronic filing and payments (How to Set Up ID.me and IRS Online Payment Accounts), stay alert to IRS mail, and recognize that IRS support (especially manual or live-help requests) may be delayed. If the shutdown is prolonged, additional IRS functions could be paused until funding is restored.

If you have a questions about how this might impact you or your business, please contact your Weiss tax professional.