Long delay in adjusting/processing amended 2024 Form 1040

Due to an error by my accountant, the initial Form 1040 for tax year 2024 had to be refiled (it was technically a superseded return but apparently IRS treats it as an amended return). Unfortunately, the initial filing triggered an IRS letter (due to Form 1095A not matching my return). In any case, everything was corrected on the superseded return, and it was received electronically on 4-16-25 (not late due to extended filing time in my state for 2024).

According to the IRS account online, it was supposed to be processed by 8-6-25, but as of 12-26-25, it still shows as received (with the corrected refund listed as a credit amount) but has still not been adjusted or completed. I checked the transcripts and nothing new in the activity. When I called in the past, they just kept saying to allow 2 more months (this was in August 2025).

Is this degree of delay normal for this year due to the shutdown and IRS firings? The refund was supposed to be credited to my estimated taxes for 2025, so how am I supposed to file for 2025 if they haven't credited the refund yet? Anyone else in the same boat? Thanks!