Posted Sept. 30 at 2:35 p.m. EST
On Sept. 29, the Internal Revenue Service (IRS) released its FY 2026 Lapsed Appropriations Contingency Plan in anticipation of a potential government shutdown on October 1, 2025. The agency noted that all IRS employees would continue working during the first five business days of a lapse in appropriations.
The AICPA submitted a comment letter to the IRS on the morning of Sept. 29, urging the agency to issue a plan that would allow more employees to continue working throughout the shutdown period.
The goal is to retain more staff to avoid a repeat of the disruptions experienced during the 2019 shutdown.
“We are concerned that an October government shutdown will impact the timely processing of extended 2024 tax returns due by October 15, 2025; tax-exempt organization returns due November 17, 2025; and expatriate tax returns due December 15, 2025,” the AICPA said in its comment letter and press release. “Furthermore, a government shutdown may significantly delay the upcoming filing season, which would normally start in mid-January 2026, and the issuance of critical guidance implementing [the new tax law].”
Stay informed: Read the full IRS contingency plan or the AICPA comment letter to learn more about how a potential shutdown could affect filing season.
SCACPA is closely monitoring these developments and will continue to provide updates as they become available.
