Tax Filing Season Is Starting, but It May Not Go Smoothly

Tax preparers, bracing for a tricky filing season, are advising taxpayers to file returns as they usually do, but to be prepared for possible delays if they are due refunds.

The Internal Revenue Service is scheduled to begin processing 2018 federal tax returns on Monday, but is facing two major challenges that threaten to make this tax time chaotic. Even with the government reopening, it will take a while for the I.R.S. to return to normal. The shutdown started as I.R.S. employees were in the midst of being trained about the sweeping changes that Congress made to the tax code in 2017, the head of the union representing the agency’s workers said. So I.R.S. employees may not initially be fully up to speed and able to answer questions and tackle the inevitable snafus.

Nearly three-fourths of all returns result in refunds, and the average refund last year was nearly $3,000, the I.R.S. reports. Many families rely on their refunds to make purchases or pay bills.

The I.R.S. has said it expects refunds to be issued on schedule. Typically, that means nine of 10 refunds are issued within 21 days, if the return was filed electronically and the refund is sent using direct deposit.

“The I.R.S. expects business as usual with refunds,” said Lisa Greene-Lewis, a certified public accountant with the popular tax preparation software TurboTax.

Cindy Hockenberry, director of tax research and government relations at the National Association of Tax Professionals, said it remained to be seen how quickly the I.R.S. could get operations running, since the end of the impasse came just days before the opening of tax filing season.