Tax professionals ought to concentrate on the next in the course of the present lapse in appropriations as a result of restricted IRS operations:
- Tax refunds. Usually, the IRS won’t pay refunds. One key exception exists: the IRS will proceed to pay particular person refunds in your shoppers who requested direct deposit on their Varieties 1040 if the consumer electronically filed the tax returns, the returns are error-free, and the returns may be routinely processed. The IRS urges tax professionals to electronically file their shoppers’ returns with direct deposit to keep away from delays.
- Funds. The IRS will settle for and course of any funds and remittances obtained, whether or not obtained electronically or by mail.
- Correspondence. The IRS typically won’t be responding to paper correspondence. Tax professionals who mail in correspondence to the IRS throughout this era ought to count on a delay for a response after full authorities operations resume as a result of a rising correspondence backlog.
- Telephones. Solely restricted stay IRS phone customer support help shall be accessible; nonetheless, most automated toll-free phone functions will stay operational.
- Taxpayer appointments. The IRS’s walk-in Taxpayer Help Facilities (TACs) are closed. Appointments are cancelled till the federal government reopens. Likewise, appointments associated to the Impartial Workplace of Appeals or Taxpayer Advocate Service circumstances are cancelled. IRS personnel will reschedule these conferences when the federal government reopens.
- Transcripts. Tax professionals needing historic submitting data can use automated instruments to request tax transcripts. As well as, the IRS will course of transcript requests associated to catastrophe reduction.
- Revenue verification. The IRS Revenue Verification Specific Service (IVES) will stay accessible.
- Tax-exempt teams. The IRS won’t course of functions or determinations for tax-exempt standing or pension plans.
- Enforcement exercise. Felony Investigation work continues throughout this era, as does compliance work associated to defending statutes of limitations.
- 2026 submitting season. The IRS will proceed some crucial operations throughout this era to be prepared for tax professionals and their shoppers. These crucial operations embrace testing and preparation of submitting season packages and associated points.
Tax professionals and their shoppers ought to proceed utilizing the instruments on IRS.gov, together with Tax Professional Account, on-line account for people and Enterprise Tax Account. The next sources may also help tax professionals market and arrange IRS on-line accounts:
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