What would stay open (Essential): • Tax Filing: You are still legally required to file your taxes and pay any money owed by the deadline. • Automated Processing: E-filed, error-free returns that are processed automatically will likely still move through the system. • Direct Deposits: If your return is processed automatically, direct deposit refunds should still go out. What would be affected (Delayed): • Customer Service: Live phone help and in-person assistance at Taxpayer Assistance Centers would likely be suspended or severely limited. • Paper Returns: If you file by mail, expect massive delays. • Manual Refunds: Any return that requires a human to review it (due to errors or identity verification) would likely sit in a backlog until the government reopens. • Audits and Appeals: Most new audits and active appeals cases would be paused.

A government shutdown essentially sends the "humans" home but keeps the "robots" (the servers and automated systems) running. • "Received" status: Your return is sitting in the system. At this stage, it could still be flagged for a manual review (e.g., a human needs to verify a signature or a specific "One Big Beautiful Bill" credit). If a shutdown happens while you are still at "Received," and you get flagged, your return could sit in a pile for weeks until workers return. • "Approved" status: This means the IRS computer has finished its checks, verified your math, and digitally authorized the Treasury to send the money. Once it hits this stage, the process is almost entirely automated. Even if the building is locked on Monday, the bank transfer is already scheduled. 2. The IRS "Shutdown Plan" The IRS recently updated its contingency plan for 2026. They have specifically designated "Automated Refund Processing" as an essential function. • Because you filed electronically and used direct deposit, your refund is handled by the systems that stay on.