Navigating the government shutdown

Transportation Security Administration (TSA) screening operations are expected to continue during a shutdown, though prolonged disruptions may affect staffing levels and operations for travel, logistics, and time‑sensitive industries.

Federal Emergency Management Agency (FEMA): Core disaster response activities generally continue, while grant processing, reimbursements, and nonessential administrative functions may be delayed, affecting organizations awaiting FEMA funding.

E-Verify is not considered an essential service during a shutdown and may be unavailable.

Form I-9 filing remains in effect. Employers must continue completing Form I-9s for all new hires within required timeframes, as this process does not rely on DHS staffing.

Visa processing is expected to continue, as it is largely funded by filing fees, though processing times may be slower.

Expect travel delays if the government shutdown is prolonged.

Help nonprofits, governments, and grant‑dependent organizations plan for possible FEMA reimbursement or grant processing delays.

Continue completing Form I-9s for all new hires within required timeframes.

Document all hires carefully during any E-Verify outage, including dates and reasons for delayed case creation.

Avoid adverse employment actions related solely to E-Verify or visa processing delays outside an employee’s control.

Prepare HR and payroll teams to address E-Verify backlogs once the system reopens.

Plan for possible onboarding delays for roles dependent on work authorization approvals.

AICPA Experts Offer Advice to Help during Times of Financial Hardship and Job Loss, Oct. 20, 2025

AICPA Urges IRS to Release Contingency Plan Ahead of Government Shutdown, Jan. 29, 2026

AICPA Comment Letter on IRS Relief for Taxpayers Impacted by Ongoing Shutdown, Oct. 9, 2025

AICPA Renews Call to Except All IRS Employees for Duration of Shutdown, Oct. 3, 2025

AICPA Comment Letter Requesting IRS Contingency Plan for Possible Government Shutdown, Sept. 29, 2025

Not-for-Profit Government Shutdown Toolkit

Federal Funding Freezes Implications to NFPs and Other Entities

The Importance of Going Concern Evaluation for Nonprofits (NFP Section member access)

Risk Management Considerations for Nonprofits: Getting Started

Not-for-Profit Audit Environment | NFP Section Ideacast

NFP Hot Topics: KPIs, Liquidity, Operating Reserves, Going Concern | NFP Section webcast archive (NFP Section member access)

Client letter and FAQ for a government shutdown during tax season (Tax Section member access)

Tax Section news and member FAQ