The IRS said that as a result of a lapse in government appropriations, the agency’s operations are limited, though tax law still remains in effect.
Individuals and businesses are encouraged to continue to file their tax returns and to make deposits with the IRS, as required by law. The IRS will continue to accept and process tax returns but will be unable to issue refunds.
Also, no live telephone customer service will be available, though most automated toll-free telephone lines remain in operation. IRS walk-in taxpayer centers will be closed, and individuals with appointments related to appeals or audits should assume their meetings are cancelled. The IRS will reschedule the meetings at a later date.
Individuals who requested a filing extension are required to have their returns filed by Oct. 15, though paper applications will be delayed, and refunds will not be issued until normal government operations resume. All other tax deadlines, as well as payroll tax, remain in effect.
Paper tax returns postmarked by the due date will be considered timely, though processing of the return may not occur until after the return due date, depending on the length of government shutdown.
Taxpayers are also still able to use automated tools to request that a transcript of their tax records be send to the address on record, and the taxpayer will usually receive the transcript within five to 10 calendar days.