IRS government shutdown: are U.S. tax refunds and deadlines affected?
In an IRS government shutdown, your taxes are still due and many refunds still go out. Tax deadlines do not change, and e-filed returns with direct deposit can still be paid. What slows down is everything that needs a person: paper returns, phone help, walk-in offices and replies to letters. Right now there is no shutdown, and the IRS is operating normally. The government is funded through December 11, 2026.
IRS: Normal Government: OPEN Live status
Is the IRS affected by the government shutdown?
Yes. The IRS is part of the Treasury Department and is paid for through yearly funding, so a shutdown hits it directly. It does not close completely: work that collects money or protects government property keeps going, and so do automated systems.
In the 2025 shutdown, the IRS stayed fully open for the first week using money left from a 2022 law. On October 8, 2025, it furloughed more than 34,000 of its roughly 74,000 employees, meaning they were sent home without pay. About 40,000 kept working, and all of them are owed back pay once the shutdown ends.
Will a shutdown delay tax refunds?
It depends on how you filed:
- E-filed, direct deposit, no errors: during the 2025 shutdown, the IRS kept issuing these refunds when the return could be processed automatically.
- Paper or amended returns: they wait until the shutdown ends, then join a backlog.
- Returns that need review: anything flagged for a person to check, such as an identity check or a mismatch, waits too.
Where's My Refund keeps working, so you can still track your refund online.
Which IRS services stay open
Based on the IRS's own statement during the 2025 shutdown:
| Service | During a shutdown |
|---|---|
| Filing and paying taxes | Continues: all deadlines stay in effect |
| E-filed returns with direct deposit | Refunds go out if the return needs no manual review |
| Paper returns and amended returns | Waits until the shutdown ends (payments are still deposited) |
| IRS.gov, Where's My Refund, the IRS app, online payment plans | Available |
| Automated phone lines | Available |
| Live phone help | Limited |
| Walk-in Taxpayer Assistance Centers | Closed |
| Replies to paper letters | Mostly on hold |
Appeals and Taxpayer Advocate appointments, and applications such as tax-exempt status for charities, were also put on hold.
What happened at the IRS in past shutdowns
- 2018–19 (35 days): the longest shutdown up to that time ran into tax filing season. The IRS recalled furloughed staff, bringing about 46,000 employees to work without pay, so it could open filing season on January 28, 2019 and send refunds on schedule. The Government Accountability Office later found that issuing refunds without funding violated federal spending law.
- 2025 (43 days): the IRS furloughed nearly half its staff from October 8, closed walk-in offices and cut phone help, while deadlines and payments continued.
If a shutdown started after the next deadline
The next funding deadline is December 11, 2026. If funding ran out without a new law, the IRS would scale back as in past shutdowns, while tax deadlines stayed the same. A shutdown that lasted into late January could also run into the start of tax filing season.
What taxpayers can do
- File electronically and choose direct deposit. It is the fastest way to get a refund, shutdown or not.
- Pay on time. Deadlines, interest and penalties do not pause.
- Use IRS.gov tools such as Where's My Refund, your online account and online payment plans, instead of calling.
- Keep copies of anything you mail. The mail itself keeps running, but expect slow replies until the IRS catches up.
The IRS is one of many agencies that scale back when the government shuts down. Our U.S. government shutdown tracker shows the live status.
Frequently asked questions
Is the IRS affected by the government shutdown?
Yes, partly. The IRS keeps accepting returns and payments, and e-filed refunds can still go out. But in the 2025 shutdown it furloughed about 34,000 of its 74,000 employees, closed walk-in offices and cut back phone help.
Will a government shutdown delay my tax refund?
If you filed electronically, chose direct deposit and your return needs no manual review, your refund can still be issued. Paper returns, amended returns and returns that need a person to look at them wait until the shutdown ends.
Do I still have to file and pay taxes during a shutdown?
Yes. The IRS says all tax deadlines stay in effect during a shutdown. Interest and penalties still apply to late payments.
Is the IRS open during the government shutdown?
Its website and automated tools stay open, but walk-in Taxpayer Assistance Centers were closed and live phone help was limited in the 2025 shutdown.
What happens to IRS audits and letters during a shutdown?
In 2025 the IRS said it would keep receiving mail but generally would not answer paper letters until it reopened. Expect a backlog and slower replies after the shutdown ends.
What if a shutdown happens during tax filing season?
In early 2019, the IRS called tens of thousands of employees back to work without pay so it could open filing season on time and send refunds. A federal auditor later found that paying refunds without funding broke federal spending law.