IRS furlough schedule - Effect on filing returns, paying taxes and complying with document requests 

May 15:  The IRS today announced details concerning the sequestration-related furlough closures planned for May 24, June 14, July 5, July 22, and August 30, 2013. At a later date, the IRS may possibly announce one or two additional furlough days, if necessary.

According to today’s IRS release—IR-2013-51 [PDF 23 KB]—all IRS operations will be closed on the furlough days, and no tax returns will be processed and no compliance-related activities will take place on those days. The IRS release states:

  • Taxpayers are to continue to file their returns and pay any taxes due as usual.
  • Taxpayers intending to contact the IRS about their returns or payments need to take these furlough dates into account. In some instances, this may include taxpayers with returns or payments due soon after a furlough day—such as the June 17 deadline for taxpayers abroad and those making a second-quarter estimated tax payment as well as the September 3 deadline for truckers filing a highway use tax return.
  • Because none of the furlough days is considered to be a federal holiday, the IRS shutdown will have no effect on any tax-filing deadlines.
  • The IRS will be unable to accept or acknowledge receipt of electronically filed returns on any day when the IRS is closed.
  • Tax-payment deadlines are also unaffected. The only tax payment deadlines coinciding with any of the furlough days relate to employment and excise tax deposits made by business taxpayers, and these deposits are made through the Treasury Department’s Electronic Federal Tax Payment System (EFTPS) which will operate as usual.
  • Some web-based online tools and phone-based automated services will continue to function on furlough days, while others will not.

Additional time to comply with document requests

The IRS stated that it will give taxpayers additional time to comply with a request to provide documents to the IRS in response to:

  • Administrative summonses
  • Requests for records in connection with a return examination, review or compliance check
  • Document requests related to a collection matter

When the last day for responding to an IRS request falls on a furlough day, the taxpayer will have until the next business day. For example, if the last day to respond is Friday, May 24, the taxpayer will have until Tuesday, May 28 to comply (Monday, May 27 is Memorial Day).

There will not be any additional time allowed to respond to other agencies or the courts.

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