尽管政府关闭，国家税务局今天证实，它将从2019年1月28日起处理纳税申报表，并按计划向纳税人提供退款。

“尽管政府关闭，我们仍致力于确保纳税人获得退款。我非常感谢员工的辛勤工作以及他们在此期间对纳税人的承诺，“IRS专员Chuck Rettig说。

国会指示通过永久性，无限期拨款支付所有退税（31 U.S.C. 1324），美国国税局一直认为，尽管年度拨款失效，但它仍有权支付退款。虽然2011年管理和预算办公室（OMB）指示美国国税局不会在失效期间支付退款，但OMB已根据财政部的要求审查了相关法律，并得出结论认为IRS可能会在失效期间支付退款。

美国国税局将召回其大部分员工，目前正在政府关闭的一部分工作。美国国税局申报季的其他详细信息将包含在未来几天公开发布的2009财年失效拨款应急计划中。

“过去一年，国税局的员工一直在努力实施30多年来国家最大的税法变化，”莱蒂蒂说。

与过去几年一样，IRS将在申请季节开始后开始接受和处理个人纳税申报表。对于通常在年初提交并拥有所有必要文件的纳税人，无需等待提交。他们应准备好提交完整准确的纳税申报表。

提交2018年纳税申报表的截止日期为2019年4月15日星期一，对大多数纳税人而言。由于4月15日在缅因州和马萨诸塞州的爱国者日假期以及4月16日在哥伦比亚特区的解放日假期，住在缅因州或马萨诸塞州的纳税人要到2019年4月17日才能提交报税表。

软件公司和税务专业人员将在1月28日之前接受并准备纳税申报表，然后在本月晚些时候IRS系统开放时提交申报表。美国国税局强烈鼓励人们以电子方式提交纳税申报表，以尽量减少错误并加快退款速度。

IRS Confirms Tax Filing Season to Begin January 28

---

WASHINGTON ― Despite the government shutdown, the Internal Revenue Service today 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.

来源：IRS等