Historically, the Internal Revenue Service has not made tax refund payments during government shutdowns. However, on January 7, the acting director of the White House Office of Management and Budget announced that tax refunds will go out during this spring filing season even if the government has not re-opened. There has not been any announcement of how this will affect other IRS operations, such as the preparer help service and return examinations in process.
The IRS will begin accepting 2018 Forms 1040 on January 28. Individual tax returns need to be filed or extended by April 15.