Per the IRS:
All furloughed and excepted employees, will be able to carry over their “use-or-lose” annual leave into 2019, as long as the leave was scheduled prior to the shutdown in accordance with applicable regulations.
Exempt employees may also be eligible to carry over their “use-or-lose” in accordance with applicable regulations (e.g., leave was scheduled and approved in advance by November 24, 2018.) The IRS will be providing instructions on what forms to submit and when at a later point.
Special rules will apply for determining if hours for the December 24, 2018 holiday may be restored and instructions are forthcoming.
Note: employees who had previously restored use-or-lose annual leave from a prior leave year forfeited due to the shutdown is not eligible for carry over.
For any other questions or for more information, search “Shutdown FAQs” on the IRSource homepage or ask any of your friendly chapter stewards.