Is the IRS impacted by a government shutdown? Here's what to know

The IRS will not immediately be impacted by the partial government shutdown that began on Wednesday, Oct. 1.

Congressional leaders failed to agree on funding legislation necessary for the U.S. government's 2026 fiscal year by the deadline set on Tuesday, Sept. 30. Democrats continue to demand healthcare policy changes that President Donald Trump and Republicans refuse to accept.

Trump has repeatedly said this week that "vast numbers" of federal workers could be laid off under the shutdown to cut budget spending. The White House Office of Management and Budget said in a recent email that workers whose activities are "not consistent with the President’s priorities" are a target. Unions representing these federal workers filed a lawsuit on Sept. 30 over the threat.

"This is politics at its worse, using the federal budget as a game of chicken with federal employees as the collateral damage," National Treasury Employees Union National President Doreen Greenwald said in a Sept. 25 statement. "We must expect more from the government and stand with federal employees so they can continue to provide the services we rely on and are not used as political pawns. The mandate is clear: Negotiate a bipartisan deal to fund the government so that services continue and taxpayer dollars are not wasted by a shutdown that serves no one."

Here's how the government shutdown is impacting the IRS.

Will the IRS close down under the government shutdown?

No, the more than 74,000 IRS employees are expected to report to work for the first five days following the shutdown's start on Oct. 1, per the IRS's government shutdown contingency plan.

The federal government agency will continue operating under the 2022 Inflation Reduction Act, which provided supplemental appropriations to the IRS through Sept. 30, 2031, according to the contingency plan. However, the plan does not outline the agency's next steps after Oct. 5.

The IRS began 2025 with roughly 100,000 employees, but this number has been slashed due to reduction initiatives, such as the Department of Government Efficiency (DOGE), led by tech billionaire Elon Musk at the start of the year.

What is a government shutdown?

Each fiscal year, Congress approves funding for federal agencies. If Congress does not agree on funding legislation or temporary efforts, known as continuing resolutions, federal agencies must shut down or stop normal spending, according to the United States Office of Personnel Management.

When did the government shut down?

The current funding for the government expired at midnight on Tuesday, Sept. 30. A government shutdown started at 12:01 a.m. ET on Wednesday, Oct. 1.

How long will the shutdown last?

The federal government has shut down 21 times since 1977. Based on these, an average shutdown lasts about eight days.

The longest government shutdown in the last 50 years was under the first Trump administration from December 2018 to January 2019. It lasted 35 days.

Contributing: Saman Shafiq, Terry Moseley, Joey Garrison, Bart Jansen, Zac Anderson and Erin Mansfield, USA TODAY

Greta Cross is a national trending reporter at USA TODAY. Story idea? Email her at [email protected].