The Notes

IRS — scaling back (not fully closed)

• The IRS has put out a lapsed appropriations contingency plan — meaning once funding runs out, non-essential functions are among the first to be furloughed.
• They’ve already started furloughing staff: about half the workforce is being furloughed in current shutdown conditions.
• Some essential / exempt operations (computer systems, core tax processing, preservation of data) are being kept alive to prevent data loss or statute issues.
• But many taxpayer services, audits, correspondence, assistance lines etc may be delayed or suspended until funding is restored.
• Through the first five business days of the shutdown, the IRS can lean on certain funds (e.g. from the Inflation Reduction Act) to keep things more normal.
• After that, the strain kicks in harder—refunds, audit work, taxpayer support may slow.

Bottom line for IRS: they’re not totally shut down, but operations are definitely being scaled back. If your tax stuff is complex, expect delays in support or responses.

USCIS — mostly business as usual

• USCIS is primarily fee-funded, meaning most of its day-to-day operations don’t depend on Congress’ annual appropriation.
• So, most filings, adjudications, applications (I-485, I-140, visa or status changes, etc) continue even under a shutdown.
• However, some specific programs do rely on appropriated funds, and those might be suspended or impaired. Examples:
    • E-Verify — not fee-funded → becomes unavailable during shutdowns
    • Some visa categories tied to religious workers, J-1 Conrad 30 physicians, etc, may be impacted because those rely on funds outside the usual fee structure.
• Also: if a USCIS case involves background checks or data from other agencies (e.g. FBI, Department of Labor), those external dependencies might face delays (because those agencies may be affected by the shutdown).
• During past shutdowns, USCIS has accepted late filings (if the delay was due to the shutdown) and maintained operations.

So for USCIS, most stuff keeps churning, but certain fringe or dependent processes might slow.