
The 2025 IRS shutdown entered its fifth week in early November, as the government shutdown continued to stall congressional funding talks. The agency confirmed that most in-person and correspondence-based services are suspended, leaving individual taxpayers facing significant delays in refunds, appeals, and responses. Only limited IRS operations remain active to process payments and protect taxpayer data until Congress passes a continuing resolution.
The IRS continues to process electronically filed returns that can be automatically handled and directly deposited. These filings are being processed through the system with minimal disruption, as automation enables refunds to continue for eligible taxpayers. Paper returns and amended filings will not be processed until the government reopens.
Taxpayers who filed electronically should still expect some delays, particularly for returns requiring manual review. The agency recommends using direct deposit to receive refunds faster once operations resume.
Despite limited staffing, IRS Direct Pay and the Electronic Federal Tax Payment System (EFTPS) remain operational. Both systems continue accepting remittances received electronically from individuals and large business taxpayers. Payments are credited based on the date submitted, even if confirmation emails are delayed.
Online payment agreements are also available, allowing taxpayers to apply for or modify installment plans. Officials have urged taxpayers to continue making payments to avoid penalties, emphasizing that digital platforms remain the most reliable way to stay current during the shutdown.
The “Where’s My Refund?” tracker and online IRS accounts remain functional for taxpayers who want to check their refund status, balances, or payment history. These secure systems, marked by the locked padlock icon, allow users to access key tax information without needing to contact the agency.
Automated phone lines still provide basic guidance, but live assistance is unavailable. The IRS urges taxpayers to use self-service tools and avoid duplicate correspondence until full operations resume.
The U.S. Tax Court has halted hearings and postponed meetings until appropriations are restored. Filings received by mail are being logged but not reviewed at this time. This affects both individual taxpayers and large businesses awaiting appeal decisions.
Only a limited number of IRS personnel remain to handle urgent cases involving statutes of limitation. For most taxpayers, appeals and audits are paused indefinitely.
IRS Taxpayer Assistance Centers are closed nationwide, and all appointments have been cancelled. These offices typically offer in-person assistance for verification, refund questions, and setting up payments. Their closure has created additional challenges for taxpayers relying on direct aid.
Appointments will be rescheduled when funding is restored. Taxpayers are advised not to reapply or send repeat requests, as doing so could cause further delays once operations resume.
The IRS continues to receive mail, but cannot process paper correspondence during the lapse in funding. Officials confirmed that all items will be handled in order of receipt once staff return, though significant delays are expected.
Taxpayers who mailed returns or payments should keep proof of mailing and tracking records. These documents will serve as evidence of timely submission once the government reopens.
The IRS shutdown began in early October 2025 after Congress failed to pass a continuing resolution to fund federal agencies. Under Treasury contingency plans, the agency must maintain limited operations—such as protecting remittances received, securing taxpayer data, and processing accepted payments.
Non-essential functions, such as audits, examinations, and outreach, were suspended. Treasury officials confirmed that these restrictions will remain in place until lawmakers approve a new funding plan.
The last significant disruption occurred during the 2018–2019 government shutdown. While modernization under the Big Beautiful Bill Act improved automation, many IRS systems still require manual review. Paper returns and appeals cannot proceed without staff assistance.
Experts warn that this dependency on human processing continues to cause refund and correspondence delays, which may persist even after the government reopens.
Of about 90,000 IRS employees, most are currently furloughed. Only a small fraction remains to maintain data systems and protect taxpayer information. The limited workforce is focused on supporting stable payment systems and e-file operations.
Treasury continues to monitor these efforts and post verified updates on IRS.gov pages labeled “Page Last Reviewed or Updated October 2025.”
“Taxpayers should continue to meet their obligations by filing and paying on time,” said IRS Commissioner Daniel Werfel. “Essential systems remain operational to protect taxpayer funds and ensure accuracy in payment records.” Treasury officials confirmed that secure systems and data protection remain priorities despite reduced staffing.
National Taxpayer Advocate Erin Collins cautioned that each additional week of closure adds to the IRS backlog. “Every week the shutdown continues, tens of thousands of correspondence items and refunds are delayed,” she said in an October update. Collins urged Congress to act quickly to prevent long-term service disruption.
Senate Democrats have called for a bipartisan continuing resolution to restore IRS funding and reopen government services. “The shutdown is harming taxpayers waiting for assistance, refunds, and appeals,” members of the Senate Finance Committee said. Economists estimate billions in delayed refunds and enforcement revenue if operations remain suspended through December.
Refunds for electronically filed returns that qualify for automatic processing will continue to be directly deposited. However, returns requiring manual review or linked to identity verification remain frozen. Taxpayers are urged not to resubmit or mail duplicates, as this could extend delays once normal processing resumes.
The IRS recommends using digital tools such as Direct Pay, EFTPS, and the “Where’s My Refund?” tracker to stay current. Keeping electronic records and proof of payments will help taxpayers confirm submissions after reopening. Those facing payment issues can still apply for online payment agreements to avoid penalties.
When Congress passes a funding plan, the IRS will begin clearing mail backlogs, reopening assistance centers, and restarting tax court sessions. The agency expects “significant delays” as it works through accumulated cases.
“The IRS remains committed to restoring full service as soon as the government reopens,” the agency said in its latest update. “Taxpayers should continue to file and pay electronically to minimize disruption.”