IRS sets emergency measures as US enters partial shutdown, raising taxpayer questions

IRS partial shutdown 2026: The Internal Revenue Service (IRS) has rolled out emergency measures to manage operations amid the ongoing partial shutdown of the federal government, which began on 30 January 2026. The agency’s “IRS FY2026 Lapse Appropriations Contingency Plan” took effect on 31 January and is designed to guide operations through 7 February 2026, as per a report.

IRS issues emergency plan amid partial government shutdown

The plan outlines the steps the IRS will take during the first five working days of a funding lapse. It also specifies the number of employees considered exempt, who will remain on duty if the shutdown continues. To maintain staffing through 7 February, the IRS will draw on funding from the Inflation Reduction Act of 2022 (P.L. 117-169), as per The Accountant report.

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Funding from Inflation Reduction Act keeps IRS operational

Publication of the plan followed a late-Friday Senate vote approving a funding package after a bipartisan deal. The agreement, which still requires House approval, includes five spending bills covering a significant portion of federal government operations for the rest of the fiscal year. It also provides a two-week extension of funding for the Department of Homeland Security.

AICPA warns IRS furloughs could disrupt 2026 tax filing season

Meanwhile, the American Institute of CPAs (AICPA) warned that a shutdown could have serious consequences for taxpayers. In a letter, the organization said furloughs and reduced IRS services could disrupt the ongoing 2026 filing season and hinder the timely implementation of recent legislative changes.

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Potential impacts on taxpayers and IRS services

The AICPA stated, “The consequences of furloughing IRS employees, reducing taxpayer and practitioner services, and introducing the prospect for prolonged or widespread technology disruptions could prove to be detrimental to the success of the filing season currently under way and the effective and timely implementation of recent legislative changes,” as quoted by The Accountant.

FAQs

Why has the IRS issued an emergency plan?
The IRS created a contingency plan to manage operations during the ongoing partial federal shutdown.

When did the partial government shutdown start?
The shutdown began on 30 January 2026.