Yes, the IRS is currently working and has resumed normal operations following a 2025 lapse in appropriations, with Taxpayer Assistance Centers reopened and services active. The agency is processing returns, with Free File for the 2026 season beginning in January. Normal tax filing and payment obligations remain in effect.
The IRS has resumed normal operations following the conclusion of the government shutdown, including reopening the agency's Taxpayer Assistance Centers.
Federal Government Closure on Thursday, January 9, 2025
As the Nation mourns the loss of President James Earl Carter, Jr., President Joseph R.
IRS Impact
Under the furlough plan, nearly 35,000 of the IRS's 74,299 employees stopped working. The IRS has also permanently lost approximately 25,000 employees over the past year. The 1,300 employees who received reduction in force notices during the shutdown should be retained under the government funding agreement.
The late filing penalty is 5% of the additional taxes owed amount for every month (or fraction thereof) your return is late, up to a maximum of 25%. If you file more than 60 days after the due date, the minimum penalty is $525 (for tax returns required to be filed in 2026) or 100% of your unpaid tax, whichever is less.
The main 2025 tax refund delay reasons include errors or incomplete information on returns, claims for the Earned Income Tax Credit or Additional Child Tax Credit, identity verification processes, amended returns, and offsets for outstanding debts. Paper returns and bank processing times can also contribute to delays.
At the end of 2025, the individual tax provisions in the Tax Cuts and Jobs Act (TCJA) expire all at once. Without congressional action, most taxpayers will see a notable tax increase relative to current policy in 2026.
A tax refund could be delayed weeks or even months in some cases. The length of the delay may depend on how backed up the IRS is on processing tax returns, whether you turn around requested documentation quickly, and whether you need to file an amended return.
From October 1 to November 12, 2025, the federal government of the United States was shut down as Congress failed to pass appropriations legislation for the 2026 fiscal year.
The IRS system might not have updated with your information or refund amount yet. Wait 24-48 hours after filing electronically or 4 weeks after mailing a paper return. Check back again later. Double-check you entered the correct Social Security Number, filing status, and exact refund amount (excluding fees).
Key Takeaways. Individual income tax returns are typically due April 15, unless the date falls on a weekend or holiday or you file Form 4868 seeking an extension until October 15.
The IRS e-file shutdown 2025 will start on December 26 and last until it reopens in January 2026.
The late filing penalty is 5% of the additional taxes owed amount for every month (or fraction thereof) your return is late, up to a maximum of 25%. If you file more than 60 days after the due date, the minimum penalty is $525 (for tax returns required to be filed in 2026) or 100% of your unpaid tax, whichever is less.
The law requires trades and businesses report cash payments of more than $10,000 to the federal government by filing IRS/FinCEN Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business PDF. Transactions requiring Form 8300 include, but are not limited to: Escrow arrangement contributions.
Generally, the amount of time is based on your filing date and you'll get your refund within 21 days after you e-file. (Paper filed returns can take much longer.) If you file before the IRS opens, you need to wait for the IRS open date (usually in late-January) before starting the 21-day clock.
Several factors can influence the processing time, including the need for additional review, discrepancies in the information provided, or high volumes of returns being processed. If you see tax topic 152, you don't necessarily need to take immediate action. However, you should monitor your refund status.