The IRS gave an extra day (until December 6) to file returns or pay taxes originally due on December 5 [IRS News Release IR-2018-242, 12-4-18].
The one-day extension applies to any federal income, payroll, or excise tax deposit due on December 5, including those required to be made through the Electronic Federal Tax Payment System (EFTPS). It also applies to any return required to be filed with the IRS, and any required federal tax payment originally due on December 5.
The IRS granted the extra time, following the December 1 Executive Order closing all federal agencies on December 5, as a mark of respect for former President George H.W. Bush.
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