The IRS released a statement on October 21, 2025, indicating that taxpayers must continue to meet their obligations as normal even though IRS operations are limited due to the lapse in appropriations.

These activities will continue as normal:

• Taxpayers filing and paying taxes, including estimated tax payments for the 2025 year
• Taxpayers complying with all tax deadlines, including those for individuals, corporations, partnerships and employers (taxpayers can file their returns electronically or on paper, though the processing of paper returns will be delayed)
• Taxpayers complying with payroll tax deadlines
• IRS processing electronic payments and check payments
• IRS criminal investigation work and civil compliance work related to protecting statutes of limitations

These activities will be limited as follows:

• Refunds not already issued before the shutdown will only be paid for electronically-filed, error-free Forms 1040
• Live IRS telephone customer service assistance is available but limited
• Appointments related to the Independent Office of Appeals or Taxpayer Advocate Service cases are cancelled and will be rescheduled once the government reopens
• The IRS will generally not respond to paper correspondence from taxpayers
• Applications or determinations for tax-exempt status or pension plans will not be processed

The IRS referred taxpayers to the IRS lapse plan for further details.

Implications

Taxpayers must continue to meet their filing and payment obligations, even though IRS services are limited during the government shutdown. IRS activities handled by computer, such as notices generated "systemically," continue, while activities handled by employees, such as audits and appeals, have halted. Additionally, the shutdown will affect entity elections, tax year-end corrections and other administrative matters due to the furlough of related IRS employees. Once the government re-opens, the IRS will have to deal with a backlog, which means it may be some time before taxpayer interactions with the agency return to normal. Taxpayers should consult with their advisors if there is an open issue with the IRS that has been suspended during the shutdown, or if they receive any IRS notice during this period.