Congressional Budget Justification & Annual Performance Report and Plan
Section IV – Additional Information
0426 Publ 4450 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
4.1 – Summary of IRS FY 2027 Discretionary Budget Request¶
Dollars in Thousands
| FY 2027 IRS Budget Request |
Taxpayer Services $000 FTE |
Enforcement $000 FTE |
Technology and Operations Support $000 FTE |
Total $000 FTE |
|---|---|---|---|---|
| FY 2026 Enacted Changes to Base: FY 2027 Maintaining Current Levels (MCLs) Pay Annualization (1.0% average pay raise) Subtotal FY 2027 Changes to Base FY 2027 Current Services Program Changes: Program Increases Maintain Customer Service Program Decreases Reduction to Offset Unfunded FY 2027 MCLs Staff Reductions Non-Labor Reductions Subtotal FY 2027 Program Changes Total FY 2027 Request Dollar/ Request over FY26 Enacted Percent Change FY27 Request over FY26 Enacted |
$3,036,606 23,227 6,006 6,006 6,006 $3,042,612 23,227 $94,363 1,132 $94,363 1,132 ($6,006) (60) (6,006) (60) $88,357 1,072 $3,130,969 24,299 $94,363 1,072 3.11% 4.62% |
$4,999,000 27,522 12,359 12,359 12,359 $5,011,359 27,522 ($908,984) (4,794) (12,359) (80) (777,841) (4,714) (118,784) (908,984) (4,794) $4,102,375 22,728 ($896,625) (4,794) -17.94% -17.42% |
$3,159,759 9,131 4,604 4,604 4,604 $3,164,363 9,131 ($566,339) (21) (4,604) (21) (561,735) ($566,339) (21) $2,598,024 9,110 ($561,735) (21) -17.78% -0.23% |
$11,195,365 59,880 22,969 22,969 22,969 $11,218,334 59,880 $94,363 1,132 94,363 1,132 ($1,481,329) (4,875) (22,969) (161) (777,841) (4,714) (680,519) ($1,386,966) (3,743) $9,831,368 56,137 ($1,363,997) (3,743) -12.18% -6.25% |
Section IV – Additional Information 33
FY 2027 Congressional Budget Justification & Annual Performance Plan and Report¶
4.2 – Summary of IRS FY 2027 Total Resources Budget Request¶
The following provides a summary of the FY 2027 budget request, which totals $9.8 billion in discretionary resources and assumes the use of additional IRS budgetary resources. Continued collaboration with Congress will be essential to ensure sufficient discretionary funding to support full IRS operations.
Dollars in Thousands
Business
Systems Modernization Total
Technology and Operations
Support
Funding Source
Taxpayer
Services Enforcement
Discretionary 3,130,969 4,102,375 2,598,024 $9,831,368
Carryover 70,000 $70,000
Inflation Reduction Act 68,584 3,450,933 727,300 $4,246,817
User Fees 256,400 1,000,000 $1,256,400
Other Resources 1 45,150 317,792 141,520 10,000 $514,462
Total $3,571,103 $5,420,167 $6,190,477 $737,300 $15,919,047
1 Includes reimbursables, offsetting collections, transfers, recoveries from prior years, and Private Collection Agencies
4.3 – Summary of IRS FY 2027 Total Resources FTE¶
Business
Systems Modernization Total
Technology and Operations
Support
Funding Source
Taxpayer
Services Enforcement
Discretionary 24,299 22,728 9,110 56,137
Carryover 700 700
Inflation Reduction Act 1,024 350 300 1,674
User Fees 3,828 4,560 8,388
Other Resources 1 714 1,294 125 2,133
Total 30,565 28,582 9,585 300 69,032
1 Includes reimbursables and Private Collection Agencies
34 Section IV – Additional Information
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Publication 4450 (Rev. 4-2026) Catalog Number 39720Z Department of the Treasury Internal Revenue Service www.irs.gov
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