How the estimate works
The calculator adds the response window for your letter (for example 30, 60, or 90 days) to the date printed on it. If that day falls on a Saturday, Sunday, or a legal holiday in the District of Columbia, the deadline moves to the next business day, which is the rule in section 7503 of the Internal Revenue Code.
When the estimate can be wrong
If your notice prints a specific respond-by date, use that date. Some deadlines run from the date the IRS mailed the letter rather than the date printed on it. A statewide holiday where the IRS office is located can also extend a deadline, and the calculator does not account for those. Letters without a fixed response window are not in the calculator; follow the instructions printed on them.
Protect yourself
Do not wait for the last day. Mail early with tracking or certified mail, keep a copy of everything you send, and if missing the deadline would cost you appeal or court rights, have a tax professional confirm the date right away.