Holiday 2025: Tax & IRS FAQs for this Winter Season
In addition to the standard closures for Christmas and New Year’s (which both fall on Thursdays), a recent Executive Order has granted federal employees additional time off, and many states are following suit.
Below are the most frequent questions regarding tax office services for the remainder of the 2025 holiday season.
Common Questions & Answers
1. When will the IRS and state tax offices be closed?
This year features an extended federal closure. Based on the latest Executive Order:
- Christmas Eve (Wednesday, Dec 24): Closed. President Trump issued an order closing all executive departments and agencies, including the IRS.
- Christmas Day (Thursday, Dec 25): Closed nationwide.
- Friday, Dec 26: Closed. Federal employees have been excused from duty this day as well, creating a four-day holiday weekend for the IRS.
- New Year’s Day (Thursday, Jan 1, 2026): Closed nationwide.
- Note: Many state tax agencies (such as those in Georgia and Florida) have matched this schedule, closing from Dec 24 through Dec 26.
2. Can I still get a tax refund before the end of the year?
Only if you filed electronically and have no errors. While physical offices are closed, the IRS automated systems continue to process error-free e-filed returns and issue direct deposits. However, if your return requires manual review or if you are waiting on a paper check, the 2025 holiday closures will likely delay your payment until the first or second week of January 2026.
3. I missed an appointment during the recent shutdown. How do I reschedule?
The IRS recently resumed normal operations following a temporary lapse in appropriations (shutdown) in late 2025. If you had a Taxpayer Assistance Center (TAC) appointment that was canceled during that period or during this holiday week, you can use the SMART Scheduler tool on IRS.gov to self-schedule. Do not expect to reach an agent via phone until Monday, December 29th.
4. What is the deadline for year-end tax moves?
To have a deduction count for your 2025 taxes, the transaction must be completed by December 31, 2025.
- Charitable Gifts: Checks must be postmarked by Dec 31; credit card charges must be processed by midnight.
- 401(k) Contributions: These must be processed by your employer’s final payroll of the year.
- IRA Contributions: Unlike other moves, you actually have until April 15, 2026, to make contributions that count for the 2025 tax year.
5. How do the new 2025 tax laws affect my “Year-End” planning?
The “One Big Beautiful Bill” (OBBBA) passed in 2025 has introduced several changes that take effect immediately or retroactively:
- Tips and Overtime: For certain workers, income from tips and overtime may be deductible (up to specific limits) on the returns you file in early 2026.
- Trump Accounts: Parents of children born in 2025 can file Form 4547 with their 2025 return to establish a tax-deferred savings account with a $1,000 government seed deposit.
- SALT Cap: The State and Local Tax deduction cap has been increased to $40,000 for many taxpayers, which may change whether you choose to itemize this year.
Tips for the 2025 Tax Wrap-Up
- Check the “Processing Status” Page: Before calling the IRS, check the “Operations Status” page on IRS.gov. It provides real-time updates on backlogs for paper returns and amended filings.
- Go Digital: With offices closed for a significant portion of the last two weeks of the year, the only way to ensure your documents are “received” in 2025 is through the IRS online portal or authorized e-file providers.
- Estimated Payments: Your final 4th Quarter estimated tax payment for 2025 is not due until January 15, 2026. You do not need to rush this payment before the December holidays unless you prefer to have the deduction in the 2025 calendar year.