The government shutdown has closed the Internal Revenue Service. This has many nonprofits wondering how it affects them and what they should do. Here is what you need to know.
- You should file and pay taxes as normal. You can file electronically or by paper. Paper filings will be delayed until government service resume. Payments accompanying paper filings will be accepted.
- You should continue to meet tax deadlines including those covering individuals, corporations, partnerships and employers. The regular payroll tax deadlines remain in effect as well.
- There will be no tax refunds issued until government services are restored.
- The automated phone service is still operational. Though live customer service is not available.
- Walk-in service is not available.
- The IRS encourages you to file electronically as this process is automated. Any paper filings will be process in the order they are received once government services resume.
In other words, your nonprofit (or soon to be nonprofit) should
- Meet any tax deadline for filing your 990’s. If you have received an extension your deadline is most likely due Oct. 15th.
- Continue to file your form 941, Employer’s Quarterly Federal Tax Return. This is due by the last day of the month that follows the end of a quarter. We just finished the third quarter (September 30), so your quarterly filing is due by October 31.
- Still file your 1023 application for 501.c.3 status. Any pending or future form 1023 applications for 501.c.3 status are not being processed. They are basically being put on hold. But, if you plan to file your 1023, then continue to make progress toward that goal as applications will be processed in the order they are received (once government services are restored).
If you have any questions, or just want to share how the shutdown is effect you, just add a comment below.
For more information visit the IRS Operations During the Shutdown page.