The US House of Representatives approved a continuing resolution to keep the federal government funded until 30 January 2026.
The US House of Representatives passed H.R. 5371 on 10 November 2025, to fund the federal government through 30 January 2026, ending the longest government shutdown in history and allowing furloughed IRS employees, as of 8 October 2025, to return to work under the Internal Revenue Service (IRS) updated FY2026 IRS Shutdown Contingency Plan.
However, the IRS Lapse in Appropriations Contingency Plan described actions and activities for the first five business days, starting 8 October 2025, should a lapse in appropriation occur.
In the event the lapse lasts longer than five days, the IRS recognises that additional challenges may arise. To address these concerns, the Chief Operating Officer will host daily calls with the Senior Executive Team to discuss any issues and major challenges related to staffing and operations.
For a lapse extending through 10/8/25-4/30/26, 39,982 employees (53.8%) of the total workforce would continue to work.
The plan is updated annually in accordance with guidance from the Office of Management and Budget (OMB) and the Department of Treasury. While the IRS does not anticipate using the plan, prudent management requires that agencies prepare for this contingency.
In fiscal year 2026, the IRS does have available multi-year funding and will use that funding for the activities outlined in this plan. This plan identifies those activities that will continue during a lapse of annual appropriations in order to prepare for the Tax Year 2026 filing season, to continue modernisation efforts, and to ensure timely implementation of P.L. 119-21.
Earlier, on 21 October 2025, the IRS announced that, despite its limited operations during the ongoing US government shutdown, taxpayers are still required to meet all regular tax obligations.
