According to the updated 2026 Lapsed Appropriations Contingency Plan, IRS operations will continue to be fully funded for the first five days of a government shutdown.
The IRS will continue to fund their operations with appropriations remaining from the Inflation Reduction Act. This means there will be little to no impact on IRS operations from the government shutdown for these initial five days as filing season gets underway.
The Contingency Plan also outlines identifies which functions may continue beyond day five. However, if a shutdown is prolonged, disruptions are possible. When the government shut down for 43 days in late 2025, the IRS furloughed almost half of its workforce and paused most operations, including taxpayer call sites.
We will continue to keep you posted as news develops.
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