The IRS is not permanently shut down, but it does close during federal government shutdowns and has reduced hours during budget constraints

The IRS operates normally most of the time, but it does close when Congress fails to pass a budget and the federal government enters a shutdown. During a shutdown, most IRS employees are furloughed (sent home without pay), and the agency stops processing returns, answering phones, and handling most routine work. The shutdown lasts until Congress passes a budget bill and the President signs it.

Even when there is no shutdown, the IRS sometimes operates with reduced staffing and hours because Congress has not given it enough funding. This means longer wait times on the phone and slower processing of returns and correspondence. You can find out whether the IRS is currently shut down or operating normally by checking the IRS website directly or calling their main line.

Key Takeaways

  • The IRS closes during federal government shutdowns, which happen when Congress does not pass a budget; the agency reopens once a budget is signed into law.
  • You can check the IRS website (irs.gov) or call 1-800-829-1040 to confirm whether the IRS is currently open and what services are available.
  • During a shutdown, you cannot file returns, get refunds processed, or reach customer service, but some automated services may still work.
  • If a shutdown happens near a tax important date, the IRS typically extends the important date for all taxpayers by the number of days the shutdown lasted.
  • Even when the IRS is open, phone lines are often busy and processing times are slow due to staffing shortages.

How to check if the IRS is currently shut down

The fastest way to know the current status is to visit irs.gov directly. The homepage displays a banner at the top if the IRS is operating under a shutdown or reduced capacity. You can also call the IRS at 1-800-829-1040 during business hours (usually 7 a.m. to 7 p.m., Monday through Friday). If the line is open, you have reached a working IRS office.

News outlets also report when a shutdown begins and ends, so checking a major news source will confirm the status. If you see reports that Congress has passed a budget bill and the President has signed it, the IRS will reopen within one to two business days as employees return to their offices.

What happens to your taxes during an IRS shutdown

During a shutdown, the IRS stops processing tax returns, issuing refunds, and answering most phone calls. If you file a return electronically during a shutdown, it will sit in a queue and not be processed until the IRS reopens. Paper returns sent by mail will also wait to be opened and processed.

Refunds are not issued during a shutdown. If you are owed a refund and file during a shutdown, you will have to wait for the IRS to reopen before processing begins. The IRS does not pay interest on delayed refunds caused by shutdowns.

Some automated services may still work during a shutdown—for example, you might be able to check the status of a prior-year refund using the IRS website or the "Where's My Refund?" tool. However, live customer service is not available, and no new work is done on your account.

Tax important date extensions during a shutdown

If a shutdown occurs close to a tax important date (April 15 for most people), the IRS typically extends the important date for all taxpayers. The extension is usually equal to the number of days the shutdown lasted. For example, if the shutdown lasted 10 days, the important date moves back 10 days.

The IRS announces the new important date publicly once the shutdown ends. You do not have to request an extension individually—it applies to everyone automatically. If you have already filed before the shutdown, the extension does not affect you.

What to do if you need to file during a shutdown

If the IRS is shut down and your important date is approaching, you have two options. First, you can file your return electronically or by mail anyway. Your return will be received and timestamped, which protects you from a late-filing penalty. The return will straightforward wait in a queue until the IRS reopens and begins processing.

Second, if you cannot file before the shutdown ends and no extension has been announced, you can request an automatic extension using Form 4868. This form gives you an additional six months to file your return. You can file Form 4868 online through tax software, by mail, or through a tax professional. Filing the extension protects you from penalties even if you miss the original important date.

If you owe taxes, paying what you estimate you owe by the original important date (even during a shutdown) reduces penalties and interest. You can pay online at irs.gov/payments or by mail, and payment processing continues during a shutdown.

How long shutdowns typically last

Federal government shutdowns vary in length. Some last a few days, while others have lasted several weeks. The longest recent shutdown lasted 35 days, from December 2018 to January 2019. During that time, the IRS was closed and no tax processing occurred.

Once Congress passes a budget bill and the President signs it, the IRS typically reopens within one business day. Employees return to work and begin processing the backlog of returns and correspondence that accumulated during the shutdown. This backlog can take weeks or months to clear, so processing times remain slow even after the shutdown ends.

Reduced IRS staffing and slower service between shutdowns

Even when there is no shutdown, the IRS often operates with fewer staff members than it needs because Congress has not provided enough funding. This means phone lines are busy, wait times are long, and returns take longer to process than they did in previous years.

If you call the IRS during peak tax season (January through April), expect to wait on hold for 30 minutes to several hours. Some callers are disconnected before reaching an agent. The IRS website and automated phone services are usually faster than speaking to a person.

Processing times for paper returns are typically 21 days or longer, and electronic returns usually process within 21 days as well, though this varies. If your return requires manual review or includes certain forms, processing takes longer.

Frequently Asked Questions

Can I file my taxes if the IRS is shut down?

Yes, you can file electronically or by mail during a shutdown. Your return will be received and timestamped, protecting you from late-filing penalties. However, the IRS will not process your return or issue a refund until it reopens.

Will I get my refund if I file during a shutdown?

No. Refunds are not issued during a shutdown. Once the IRS reopens, it will process your return and issue your refund, but this may take several weeks because of the backlog of returns filed during the shutdown.

Do I have to pay penalties if I miss the important date during a shutdown?

No. If a shutdown occurs near the tax important date, the IRS extends the important date for all taxpayers. The new important date is announced once the shutdown ends. If you file before the extended important date, you will not owe a late-filing penalty.

What if I owe taxes and the IRS is shut down?

Pay what you owe by the original important date, even if the IRS is shut down. You can pay online at irs.gov/payments or by mail. Paying on time reduces penalties and interest. The IRS processes payments during shutdowns.

How do I know when the IRS will reopen?

Check irs.gov or watch news reports for when Congress passes a budget bill. The IRS typically reopens within one business day after the President signs the bill. You can also call 1-800-829-1040 to confirm the IRS is open.