IRS Shutdown Operations: What to Expect

With the October 1 shutdown in certain US government operations, it is important to understand that taxpayer obligations related to the Internal Revenue Service are still "business as usual," so taxpayers should continue as if there was no governmental shutdown when it comes to tax concerns.

Individuals and businesses must still file and pay taxes timely and in accordance with existing instructions and requirements. All tax filing and payment deadlines remain in effect for all taxpayers, whether they are filing as individuals, corporations, partnerships, S Corps, non-profits or any other designation, which includes regular payroll filings and payments.

What Else is Affected?

The following lists some of the areas that will, or won't, be impacted by the IRS shutdown:

• No refunds will be issued until normal governmental operations are re-established.
• Electronic systems to file returns will remain available.
• Additional delays are likely in the processing of paper-filed returns until after normal governmental operations are re-established. However, payments made with a paper-filed return will be processed.
• The IRS website will remain open, but certain interactive functions may not be available.
• Automated IRS tax notices will still be sent out, which will require taxpayer response as usual.
• Assume that scheduled meetings and appointments with the IRS related to examinations, collection activity, appeals and Taxpayer Advocate Service issues are cancelled and will be rescheduled.
• No live IRS telephone assistance will be available, but most automated systems will still be available.
• Walk-in IRS assistance offices will be closed.

We will continue to monitor information provided by the IRS related to its activities during the shutdown and alert you to any changes in service levels available. Please contact your Eide Bailly service provider with questions or visit our website for additional information.