Despite the government shutdown, the Internal Revenue Service
confirmed that it will process tax returns beginning
January 28, 2019 and provide refunds to
taxpayers as scheduled.
"We are committed to ensuring that taxpayers receive their
refunds notwithstanding the government shutdown. I appreciate
the hard work of the employees and their commitment to the
taxpayers during this period," said IRS Commissioner Chuck
Rettig.
Congress directed the payment of all tax refunds through a
permanent, indefinite appropriation (31 U.S.C. 1324), and the
IRS has consistently been of the view that it has authority to
pay refunds despite a lapse in annual appropriations. Although
in 2011 the Office of Management and Budget (OMB) directed the
IRS not to pay refunds during a lapse, OMB has reviewed the
relevant law at Treasury's request and concluded that IRS may
pay tax refunds during a lapse.
The IRS will be recalling a significant portion of its
workforce, currently furloughed as part of the government
shutdown, to work. Additional details for the IRS filing season
will be included in an updated FY2019 Lapsed Appropriations
Contingency Plan to be released publicly in the coming
days.
"IRS employees have been hard at work over the past year to
implement the biggest tax law changes the nation has seen in
more than 30 years," said Rettig.
As in past years, the IRS will begin accepting and processing
individual tax returns once the filing season begins. For
taxpayers who usually file early in the year and have all of
the needed documentation, there is no need to wait to file.
They should file when they are ready to submit a complete and
accurate tax return.
The filing deadline to submit 2018 tax returns is Monday, April
15, 2019 for most taxpayers. Because of the Patriots' Day
holiday on April 15 in Maine and Massachusetts and the
Emancipation Day holiday on April 16 in the District of
Columbia, taxpayers who live in Maine or Massachusetts have
until April 17, 2019 to file their returns.
Software companies and tax professionals will be accepting and
preparing tax returns before Jan. 28 and then will submit the
returns when the IRS systems open later this month. The IRS
strongly encourages people to file their tax returns
electronically to minimize errors and for faster refunds.
