The federal government shutdown does not mean that taxpayers don’t have to file returns and meet other filing deadlines, including payment due dates. It does mean, however, that refunds will be delayed.
The IRS will continue to process tax returns that include remittances and maintain their revenue collection computer system. They will also continue to process 1040X amended returns.
The IRS has halted taxpayer services, such as responding to taxpayer questions. Taxpayers with appointments related to audits, collections, and appeals should assume their appointments are canceled during the shutdown. Treasury Department Offices will not process non-electronic tax returns that do no include remittances or examination of returns during the shutdown.