As the United States faces another federal government shutdown, many Americans are left wondering: is the IRS open during the shutdown? As of November 2025, the Internal Revenue Service continues to operate in a limited capacity. While certain essential services such as tax payment processing and electronic filings remain active, most in-person and correspondence-based operations are temporarily suspended. The agency’s restricted functioning is part of a contingency plan designed to sustain critical services even during lapses in government funding.
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IRS Operations Amid the Shutdown
The IRS is currently functioning at partial capacity due to the ongoing budget impasse. The agency has furloughed thousands of employees, with roughly half of its workforce still reporting for duty to manage critical functions. These employees are responsible for maintaining online systems, processing electronic returns, and ensuring that revenue collection continues.
However, the majority of routine services—such as phone assistance, mail correspondence, and in-person tax consultations—are halted. The IRS’s top priority during the shutdown is to sustain services that are either mandated by law or deemed essential for protecting government property and taxpayer data.
This means taxpayers can still file and pay their taxes, but any requests requiring manual intervention—like amended returns or audit appeals—will be delayed. While the agency is technically “open,” most of its nonessential operations have been paused until government funding is restored.
Key Points Summary
- IRS remains partially open with around 50% of staff active.
- Electronic filing and tax payment systems continue to work.
- Refunds for e-filed, error-free returns may still be processed.
- In-person assistance, paper mail, and appeals are suspended.
- Tax deadlines and payment obligations remain in effect.
Tax Filing and Payment Responsibilities
Even during the shutdown, taxpayers must continue meeting their filing and payment obligations. Federal tax laws remain unchanged, and the IRS has confirmed that regular deadlines still apply. Whether you are an individual, business owner, or self-employed taxpayer, you are expected to submit returns and payments on time.
Electronic filing remains the best method to ensure your return is received and processed. Refunds for electronic returns that don’t require manual review may still be issued, though processing could take longer. If you owe taxes, making electronic payments ensures that the transaction is recorded promptly and avoids penalties.
Paper filings, on the other hand, are expected to face significant delays. Mailrooms will still receive paper documents, but with limited staffing, processing and responses will take much longer. Taxpayers mailing forms or payments should use certified mail with tracking to maintain proof of timely submission.
Refund Processing and Delays
One of the most common questions during the shutdown is whether tax refunds will continue to be issued. The answer is yes—but only under specific circumstances. The IRS will continue processing refunds for electronically filed, error-free returns that use direct deposit. However, if a return requires manual verification or was filed on paper, it will be delayed until full operations resume.
For individuals waiting on paper-based refunds or corrections, patience will be necessary. The IRS has stated that it cannot manually review returns until the furloughed workforce returns. This means that even minor issues in a return could stall processing for weeks or months, depending on how long the shutdown lasts.
In-Person and Correspondence Services
The shutdown has forced the IRS to close all Taxpayer Assistance Centers across the country. These centers typically handle walk-in appointments, face-to-face inquiries, and identity verification services. Until funding is reinstated, taxpayers will not be able to visit these offices or schedule appointments.
Similarly, the IRS is not currently responding to mail correspondence. This includes letters regarding audits, payment plans, and appeals. While the agency is still accepting mail, responses will not be issued until employees return to work. Those with ongoing cases or pending applications, such as non-profit status requests or pension approvals, should expect lengthy delays.
Appeals hearings and Taxpayer Advocate Service meetings have also been suspended. Individuals awaiting decisions on disputes or hardship assistance will need to wait until the government reopens for their cases to move forward.
Why Some IRS Functions Remain Active
Despite widespread closures, certain IRS operations continue because they are legally exempt from shutdown restrictions. Functions funded by multi-year appropriations or user fees, along with tasks essential to protecting government property, are still active.
Electronic filing systems, payment portals, and digital infrastructure fall under this category. Maintaining these systems helps prevent large-scale backlogs and protects sensitive taxpayer information. Without continued operation, the IRS could face severe disruptions once the shutdown ends.
In addition, revenue collection is considered an essential activity. Ensuring the government continues to receive tax payments allows other critical services to operate at a minimal level during the funding lapse.
How the Shutdown Affects Taxpayers
The partial closure of the IRS affects taxpayers in several ways. Delays are inevitable for anyone requiring direct communication with the agency. Refunds, audits, and appeals are all affected. Businesses waiting on tax credits or exemptions may experience significant interruptions in cash flow.
The IRS’s online tools, such as “Where’s My Refund?” and “Get Transcript,” are still available, but updates may be slower. Taxpayers relying on these tools for real-time updates might find limited or delayed data due to the reduced workforce.
Additionally, while penalties for late filing or payment remain in effect, enforcement actions such as audits are generally paused. However, this temporary relief should not be mistaken for exemption. Once normal operations resume, enforcement will continue as usual, and penalties could apply retroactively if obligations were missed.
Steps Taxpayers Should Take During the Shutdown
Taxpayers can take several steps to minimize disruption during this period of limited service:
- File Electronically: Use the IRS’s e-file system to submit your return. This is the fastest and most reliable method.
- Opt for Direct Deposit: Choose direct deposit for refunds to avoid delays caused by paper check processing.
- Keep Records: Retain copies of all filings and payment confirmations. This will serve as proof of timely submission if processing delays occur.
- Avoid Mailing Unless Necessary: If you must mail documents, use certified mail or a trackable service.
- Monitor Updates: Check the IRS website for official updates on when full operations resume.
- Plan for Delays: Anticipate slower response times and extended refund processing periods.
IRS Employee Status and Future Recovery
The IRS has implemented a contingency plan that designates which employees continue to work during a shutdown. Roughly half of its workforce—around 36,000 employees—remains on duty to manage critical functions. Once funding is restored, the agency will begin recalling furloughed employees in stages.
When full operations resume, the IRS will prioritize clearing the backlog of returns, processing delayed refunds, and rescheduling cancelled appointments. Taxpayers should expect service delays to continue even after the shutdown officially ends. The backlog from earlier shutdowns has shown that recovery may take several months.
Impact on Upcoming Tax Season
The timing of the shutdown is particularly concerning because it overlaps with preparation for the upcoming tax season. If funding issues persist, the IRS may face difficulties launching the 2026 filing season on schedule. Software updates, form validations, and taxpayer support functions could be affected.
Tax professionals have already warned that prolonged disruptions could lead to processing errors, refund bottlenecks, and confusion among taxpayers. As a result, individuals and businesses are advised to file early once systems stabilize to avoid further delays.
What Happens Once the Shutdown Ends
Once the federal budget is approved and the shutdown ends, the IRS will resume full operations. Employees will return to work in phases, prioritizing the most time-sensitive tasks first. Refunds that were delayed will begin processing, though high volumes could extend wait times.
The IRS will also resume correspondence and reopen Taxpayer Assistance Centers nationwide. Taxpayers who had pending cases or appointments will receive updated notices or rescheduled dates. Although operations will return to normal, taxpayers should remain patient as the agency works through accumulated workloads.
Summary: Is the IRS Open During the Shutdown?
In summary, the IRS remains partially open during the shutdown. Essential functions such as online filing, payment processing, and certain automated systems continue, but most in-person services and correspondence activities are halted. Taxpayers are still required to file and pay on time, even though delays in processing and communication are expected. While the agency is doing its best to maintain critical services, full operations will only resume once the federal government is fully funded.
FAQs
Q1: Are tax deadlines extended due to the shutdown?
No. Tax deadlines remain unchanged. You must file and pay your taxes on time to avoid penalties.
Q2: Will refunds still be issued during the shutdown?
Yes, but only for electronic returns that are error-free and use direct deposit. Paper-based refunds will be delayed.
Q3: Can I visit an IRS office during the shutdown?
No. All IRS walk-in assistance centers are temporarily closed until government funding is restored.
Disclaimer: This article is for informational purposes only and should not be considered financial or legal advice. Taxpayers should consult with a qualified professional for personalized guidance.