A comprehensive, fact-checked guide to IRS office closures, federal holidays, and crucial tax filing deadlines for the upcoming years.
Navigating tax season requires more than just gathering your W-2s and 1099s; it demands a precise understanding of official IRS filing deadlines and IRS office closures. Crucially, these dates shift annually based on the calendar. The Internal Revenue Service (IRS) adheres strictly to the federal holiday schedule set by the Office of Personnel Management (OPM). This directly impacts when your tax forms and payments are due, as well as when you can reach an agent at a Taxpayer Assistance Center (TAC).
If an official IRS filing deadline falls on a Saturday, Sunday, or a legal federal holiday, the due date automatically moves to the next business day. This rule ensures taxpayers always have a full business day to meet their financial obligations. Furthermore, federal holidays often have “observed” dates. If a holiday lands on a Saturday, federal employees observe it on the preceding Friday. Conversely, if it falls on a Sunday, it is observed on the following Monday. Understanding these OPM “in lieu of” rules is paramount for timely tax compliance and avoiding late penalties.
Key IRS Filing Deadlines for 2026 (Tax Year 2025)
The IRS holiday schedule impacts tax deadlines directly. Below are the 100% fact-checked, crucial filing and payment deadlines for 2026, pertaining to Tax Year 2025. Notice how weekends shift several traditional deadlines:
- January 15, 2026: Fourth-quarter estimated tax payment for 2025 is due (Form 1040-ES).
- February 2, 2026: Employers must provide employees with Form W-2 and independent contractors with Form 1099-NEC. (Shifts from January 31, 2026, which is a Saturday).
- March 16, 2026: Tax returns for S corporations (Form 1120-S) and partnerships (Form 1065) are due. (Shifts from March 15, 2026, which is a Sunday).
- April 1, 2026: Due date to take the 2025 Required Minimum Distribution (RMD) from retirement accounts if you turned 73 during 2025.
- April 15, 2026 (Tax Day):
- Individual federal income tax returns (Form 1040 or 1040-SR) for tax year 2025 are due.
- Deadline to request an automatic six-month tax extension by filing Form 4868.
- Any taxes owed for tax year 2025 are due (an extension to file is not an extension to pay).
- Deadline to make HSA and IRA contributions for tax year 2025.
- First-quarter estimated tax payment for 2026 is due.
- C corporations (Form 1120) must file their business returns.
- May 15, 2026: Tax returns for tax-exempt nonprofits (Form 990) following a calendar year are due.
- June 15, 2026: Second-quarter estimated tax payment for 2026 is due.
- September 15, 2026: Third-quarter estimated tax payment for 2026 is due. Extended deadline for partnerships and S corporations.
- October 15, 2026: Extended deadline to file 2025 individual federal income tax returns and C corporation returns.
- December 31, 2026: Due date to take the 2026 RMD from retirement plans for those 73 and older.
Pro Tip for Future Planning: In 2028, April 15 falls on a Saturday, and Emancipation Day in Washington D.C. will be observed on Monday, April 17. Therefore, Tax Day 2028 (for Tax Year 2027) will be pushed to Tuesday, April 18, 2028.
Federal Holiday Schedule & IRS Office Closures (2026–2030)
Navigating the federal holiday schedule is crucial if you need to contact your local IRS office or schedule an in-person TAC Appointment. The IRS closes its doors on all federal holidays defined under 5 U.S.C. § 6103. Below is the comprehensive, fact-checked IRS federal holiday calendar for 2026 through 2030.
IRS Holiday Schedule 2026
In 2026, Independence Day falls on a Saturday, meaning IRS offices will be closed on Friday, July 3rd.
| Holiday | Date Observed |
|---|---|
| New Year’s Day | Thursday, January 1 |
| Birthday of Martin Luther King, Jr. | Monday, January 19 |
| Washington’s Birthday (Presidents’ Day) | Monday, February 16 |
| Memorial Day | Monday, May 25 |
| Juneteenth National Independence Day | Friday, June 19 |
| Independence Day (Observed) | Friday, July 3 |
| Labor Day | Monday, September 7 |
| Columbus Day / Indigenous Peoples’ Day | Monday, October 12 |
| Veterans Day | Wednesday, November 11 |
| Thanksgiving Day | Thursday, November 26 |
| Christmas Day | Friday, December 25 |
IRS Holiday Schedule 2027
2027 features several “in lieu of” observances. Juneteenth, Independence Day, and Christmas Day all fall on weekends, shifting IRS office closures to adjacent weekdays.
| Holiday | Date Observed |
|---|---|
| New Year’s Day | Friday, January 1 |
| Birthday of Martin Luther King, Jr. | Monday, January 18 |
| Washington’s Birthday | Monday, February 15 |
| Memorial Day | Monday, May 31 |
| Juneteenth National Independence Day (Observed) | Friday, June 18 |
| Independence Day (Observed) | Monday, July 5 |
| Labor Day | Monday, September 6 |
| Columbus Day | Monday, October 11 |
| Veterans Day | Thursday, November 11 |
| Thanksgiving Day | Thursday, November 25 |
| Christmas Day (Observed) | Friday, December 24 |
IRS Holiday Schedule 2028
Because January 1, 2028, is a Saturday, the IRS will observe New Year’s Day on Friday, December 31, 2027.
| Holiday | Date Observed |
|---|---|
| New Year’s Day (Observed) | Friday, December 31 (2027) |
| Birthday of Martin Luther King, Jr. | Monday, January 17 |
| Washington’s Birthday | Monday, February 21 |
| Memorial Day | Monday, May 29 |
| Juneteenth National Independence Day | Monday, June 19 |
| Independence Day | Tuesday, July 4 |
| Labor Day | Monday, September 4 |
| Columbus Day | Monday, October 9 |
| Veterans Day (Observed) | Friday, November 10 |
| Thanksgiving Day | Thursday, November 23 |
| Christmas Day | Monday, December 25 |
IRS Holiday Schedule 2029
In 2029, Inauguration Day falls on Saturday, January 20. Per OPM rules, there is no “in lieu of” observance for Inauguration Day when it falls on a weekend. Only eligible DC-area staff scheduled to work that Saturday are affected.
| Holiday | Date Observed |
|---|---|
| New Year’s Day | Monday, January 1 |
| Birthday of Martin Luther King, Jr. | Monday, January 15 |
| Washington’s Birthday | Monday, February 19 |
| Memorial Day | Monday, May 28 |
| Juneteenth National Independence Day | Tuesday, June 19 |
| Independence Day | Wednesday, July 4 |
| Labor Day | Monday, September 3 |
| Columbus Day | Monday, October 8 |
| Veterans Day (Observed) | Monday, November 12 |
| Thanksgiving Day | Thursday, November 22 |
| Christmas Day | Tuesday, December 25 |
IRS Holiday Schedule 2030
The 2030 calendar is straightforward, with all major holidays falling on standard weekdays, meaning no alternate observance dates are required.
| Holiday | Date Observed |
|---|---|
| New Year’s Day | Tuesday, January 1 |
| Birthday of Martin Luther King, Jr. | Monday, January 21 |
| Washington’s Birthday | Monday, February 18 |
| Memorial Day | Monday, May 27 |
| Juneteenth National Independence Day | Wednesday, June 19 |
| Independence Day | Thursday, July 4 |
| Labor Day | Monday, September 2 |
| Columbus Day | Monday, October 14 |
| Veterans Day | Monday, November 11 |
| Thanksgiving Day | Thursday, November 28 |
| Christmas Day | Wednesday, December 25 |
Frequently Asked Questions (FAQ): IRS Holidays & Deadlines
What happens if a tax deadline falls on a weekend or holiday?
According to the IRS, if a tax filing or payment deadline falls on a Saturday, Sunday, or legal federal holiday, the deadline is automatically extended to the next business day. This applies to both federal holidays and specific local holidays in Washington D.C., such as Emancipation Day.
Does the IRS observe Juneteenth?
Yes. Juneteenth National Independence Day (June 19) was established as a federal holiday in 2021. The IRS observes this holiday, meaning offices are closed, and any tax deadlines falling on June 19 are pushed to the next business day.
Are IRS phone lines open on federal holidays?
No. IRS toll-free phone lines and physical Taxpayer Assistance Centers (TACs) are closed on all official federal holidays. If you need assistance, you must plan to call or visit on a regular business day.
