As the U.S. federal government enters a shutdown, many Americans are wondering what that means for the Internal Revenue Service (IRS) — and their taxes. While some federal departments have halted services completely, the IRS continues to operate in a limited capacity.
Even without an approved federal budget, tax laws remain in force. This means taxpayers can still file, pay, and access certain online IRS tools. However, several in-person and manual services are temporarily on hold until government funding is restored.
Why It Matters
The IRS plays a critical role in daily financial life — from processing tax returns and issuing refunds to verifying income for loans and benefits. A government shutdown affects how these services are delivered, often creating delays and confusion for taxpayers.
While tax filing deadlines remain unchanged, some operations are slowed or suspended due to limited staffing. Understanding what’s still functional — and what’s paused — can help taxpayers avoid frustration and stay compliant during the shutdown.
U.S. Government Shutdown Impact on IRS Operations — Key Highlights
| Category | Details |
|---|---|
| Year | 2025 |
| Country | United States |
| Shutdown Start Date | October 1, 2025 |
| Tax Filing Dates | No changes |
| Tax Payments | Still available |
| E-File System | Open |
| Refunds | On hold, except for certain electronic filings |
| IRS Walk-In Centers (TACs) | Closed |
| Automated Tools | Available |
| Automated Telephone Services | Available |
| Income Verification Express Service (IVES) | Available |
| Official Portal | www.irs.gov |
IRS Services Still Running During the Shutdown
Even with reduced operations, several automated systems and essential services remain available to taxpayers:
1. Electronic Filing (E-File)
The IRS e-file system is fully operational, allowing individuals and businesses to submit tax returns online. Deadlines have not changed, and late filings may still incur penalties.
2. Automated Applications and Tools
Taxpayers can use tools such as “Where’s My Refund”, the IRS2Go mobile app, and online payment agreements. These automated systems do not rely on live staff and remain accessible 24/7.
3. Telephone Applications
Automated telephone services are active, although live customer support is very limited. Taxpayers can still obtain general information or use voice-operated options.
4. Tax Payments and Correspondence
The IRS continues to receive mail and deposit tax payments. However, it will not process or respond to most paper correspondence until full operations resume. Taxpayers submitting paper documents should expect significant delays.
5. Transcript Requests
Online transcript requests remain available, especially those related to disaster relief cases. These automated tools can help individuals access past filing records if needed.
6. Income Verification Express Service (IVES)
The IVES program, used mainly by mortgage lenders and financial institutions, continues to operate during the shutdown, allowing income verification to proceed.
7. Criminal Investigation Operations
The IRS’s criminal investigation division remains active. Enforcement and fraud-related work are considered essential functions and continue without interruption.
IRS Services Temporarily Closed or Limited
Certain functions requiring in-person interaction or manual processing are suspended until the government resumes normal operations.
1. Walk-In Assistance Centers
All Taxpayer Assistance Centers (TACs) are closed during the shutdown. Scheduled appointments are canceled and will be rescheduled once the IRS reopens.
2. Appeals and Advocate Services
Meetings related to the Independent Office of Appeals and the Taxpayer Advocate Service are on hold. Cases will resume when full staffing returns.
3. Tax-Exempt and Pension Plan Determinations
Applications for tax-exempt status and pension plan rulings are not being processed during this period.
4. Refund Payments
Refunds are temporarily delayed. However, there’s one important exception:
Taxpayers who filed an error-free Form 1040 electronically with direct deposit may still receive their refunds automatically, as these are processed through the automated system.
FAQs About IRS Operations During the 2025 Government Shutdown
1. Have tax filing deadlines changed due to the shutdown?
No. All individual and business filing deadlines remain the same. Taxpayers should continue to file and pay on time to avoid penalties.
2. Are refunds being issued right now?
Most refunds are paused, but error-free e-filed Form 1040 returns that qualify for direct deposit may still be processed automatically.
3. Are IRS offices open for walk-ins or appointments?
No. All in-person Taxpayer Assistance Centers are closed, and existing appointments are canceled. They will be rescheduled once normal operations resume.
4. Are tax-exempt group or pension plan applications being processed?
No. These rulings and applications are not being reviewed during the shutdown.
5. Where can I check which IRS services are available?
Taxpayers can find the most accurate and up-to-date information on the official IRS website at www.irs.gov.
