The Internal Revenue Service is closed today, October 1, 2013. The IRS will remain closed until such time as a budget or continuing resolution is passed by Congress and signed by the President to fund the federal government.
As part of their 61-page Shutdown Contigency Plan (pdf), the only IRS employees permitted to work during the government shut down are activities authorized by law (such as activities that have already been funded through previous budget appropriations), activities necessary to safeguard human life or to protect government property, and activities necessary to shut down the IRS.
Employees allowed to work at the IRS during the shut down will be performing services such as:
- Providing services to the Social Security Administration
- Designing and printing next year's tax forms
- Completing and testing of next year's tax processing programs
- Processing tax returns with payments
- Processing electronically filed tax returns
- Maintaining IRS computer systems
- Processing cases involving bankruptcy, imminent expiration of a collection statute, liens, and asset seizures,
- Maintaining building facilities
- Maintaining undercover criminal investigations and law enforcement activities
What IRS Services are available during the shut down?
- The IRS Web site (www.irs.gov) and FTP site (ftp.irs.gov) are still up and running.
- The IRS e-file systems are still operational.
- IRS e-Services for Tax Professionals is operational.
- EFTPS.gov is operational.
What IRS Services are not available during the shut down?
- The IRS telephone hotlines are closed.
- Taxpayer Assistance Centers are closed.
- Refunds will not be issued.
Tax Returns and Payments
All deadlines for filing tax returns and remitting tax payments are still in force. Personal tax returns on extension still have a deadline of October 15th, 2013.
- IRS Operations During The Lapse In Appropriations (IRS.gov)
- How the government shutdown affects taxpayers and tax practitioners (Journal of Accountancy)
- With Shutdown, Taxes Still Due But You Can't Ask IRS For Help (Forbes)
- Questions and Answers on the Impact of the Government Shutdown on IRS and Tax Administration (AICPA)
- Shutdown Will Stop IRS Audits, but Not ACA Implementation (Tax Analysts)
- The Government is Shut Down But You Still Must Pay Business Taxes (About Business Law/Tax)
More about the federal government shut down:
- How Does a Government Shutdown Affect You? (About US Economy)
- Government Benefits During a Shutdown (About US Government Info)
More about the federal budget:
- How the Federal Budget Process is supposed to work (About US Government Info)
- FY 2014 U.S. Federal Budget Breakdown (About US Economy)