Last updated: November 2026
The only Internal Revenue Service internship open today is for law students. The IRS Office of Chief Counsel is hiring summer 2027 interns through two USAJOBS announcements (Tax and Non-Tax) at GS-9, $61,722 to $100,315 a year depending on location, across 46 locations, and both close on December 11, 2026. For high school, college and graduate students outside law school, nothing is open: the last IRS Pathways student posting (240 part-time clerical vacancies in Kansas City, Austin and Ogden) ran from May 15 to June 1, 2026. In plain words: law students apply by December 11, 2026 and intern in summer 2027; everyone else watches USAJOBS for the next Pathways posting.
Quick Facts
| Fact | Detail |
|---|---|
| Where to apply | Every IRS student route runs through USAJOBS. Start at jobs.irs.gov/students and the Summer Legal Program page. Law students apply to the Tax or Non-Tax Summer Intern announcement. Everyone else: save a USAJOBS search for the Internal Revenue Service with the Students hiring path and turn on email alerts. |
| Application window (2027–28) | Summer Legal Program for summer 2027: opened September 28–29, 2026, closes December 11, 2026 at 11:59 pm Eastern (open now). Pathways: none open; the 2026 posting ran May 15 to June 1, 2026. A Pathways posting for 2027 is expected around May 2027 only if the 2026 pattern repeats (low confidence). |
| Rolling? | No. The Summer Legal Program has a fixed close date. Pathways postings open for short windows: 17 days in 2026, and 4 to 30 days per posting in 2024. |
| Eligibility | Summer Legal Program: U.S. citizen at an ABA-accredited law school with at least one full year completed; top 25% of the class or a 3.35 GPA (J.D.) or 3.25 (LL.M.). Pathways (2026): U.S. citizen or national, enrolled at least half-time in high school, college or graduate school, 2.0 GPA or higher. |
| Duration | Summer Legal Program: 89-day temporary, full-time appointment in summer 2027. Pathways (2026): part-time, 20 hours a week on weekday evenings, a 6- to 8-month season, appointment not to exceed one year and extendable. |
| Compensation | Summer Legal Program: GS-9, $61,722 to $100,315 a year (Tax) and $65,271 to $100,315 (Non-Tax), by location. Pathways (2026): GS-1, $16.79 to $19.92 an hour. Student Volunteer Program: unpaid. |
| Return offers | Summer Legal Program: Honors Program offers "may be made" at the end of the summer. Pathways: non-competitive conversion is possible after completing program requirements (2026 target: Clerk GS-0303-04). Conversion rates aren't published. |
| Locations | Summer Legal Program: 46 locations, including the National Office in Washington DC; on site, not telework eligible. Pathways (2026): Kansas City MO (90 vacancies), Austin TX (50) and Ogden UT (100), on site. |
| # Programs | Summer Legal Program (Tax and Non-Tax), Pathways Internship Program, Student Volunteer Program (unpaid). Adjacent, not internships: Honors Program Law Clerk and the Recent Graduates Program. |
Law students have until December 11, 2026 to apply for summer 2027; no Pathways student internship is open, and the IRS hasn't published when the next one will post.
Externships are short, remote programs where you finish a real project for a real company, most commonly over 8 weeks at 5 to 10 hours a week. The Attronica Financial Planning & Analysis and Private Company Valuation Externship builds the financial analysis behind the IRS's auditing and revenue roles, and the SQL & Database Architecture Externship with Breaking Games practices the records and data work in its student trainee postings. Explore all Externships.
What Is an Internal Revenue Service Internship?
An Internal Revenue Service internship is a paid student job at the IRS, the tax agency of the U.S. Department of the Treasury (Treasury's own student programs are covered in our Department of the Treasury internship guide). The IRS posts its own student roles on USAJOBS under its own name. There are two main routes. The Office of Chief Counsel's Summer Legal Program lets law students work "under the supervision, and with the assistance of, experienced tax lawyers." The Pathways Internship Program hires students as paid trainees; the IRS names fields such as "Information Technology, Auditing (Revenue Agents), Investigators (Criminal Investigations & Revenue Officers), Leadership and Management, Clerical, and more." The unpaid Student Volunteer Program needs a written agreement with your school. Seasonal clerk jobs aren't internships.
When Do Internal Revenue Service Internship Applications Open for 2027–2028?
The IRS runs two calendars. The Summer Legal Program has a fixed fall window: applications for summer 2027 opened on September 28 and 29, 2026 and close on December 11, 2026, about eight months before the summer starts. Pathways has no published calendar. USAJOBS records show the IRS posted student-trainee internships regularly in 2023 and 2024 (for example a Criminal Investigation track in November 2023 and October 2024, and clerical trainee roles), then none open to the public from December 2024 until May 2026. IRS announcements of all kinds fell from 307 in January 2025 to none in February and March 2025. The single 2026 Pathways posting opened on May 15 and closed on June 1, so any date for 2027 is a projection.
Applications are open for law students only: the Summer Legal Program for summer 2027 takes applications until December 11, 2026. No Pathways student internship is open for high school, college or graduate students.
The Summer Legal Program closes at 11:59 pm Eastern for summer 2027, on both the Tax and Non-Tax announcements. The Honors Program Law Clerk announcements for graduating students close the same day.
Prepare for Pathways. Save a USAJOBS search for the Internal Revenue Service with the Students hiring path, keep a current transcript ready and check each posting's "This job is open to" line.
Expected, low confidence: a Pathways student trainee posting for 2027, if the IRS repeats its May 15 to June 1, 2026 timing. The IRS hasn't announced one.
Summer Legal Program interns start an 89-day full-time appointment. Offers for the Honors Program may follow at the end of the summer.
How to read this page: our dates come from tracking previous recruiting cycles and daily posting data. Treat them as informed estimates based on historical patterns, not confirmed dates. The company's official careers page is always the most current source. If a role is posted there, go by that, even if this page suggests the window hasn't opened yet.
Why You Must Apply the Week Applications Open
For law students this is a hard deadline. Both Summer Legal Program announcements stop accepting applications at 11:59 pm Eastern on December 11, 2026, and no later window for summer 2027 has been announced. For everyone else the risk is a short window. The 2026 Pathways posting was open for 17 days, and 2024 postings stayed open 4 to 30 days each. If you only check USAJOBS now and then, you can miss a whole year's posting, so turn on email alerts.
Which Internal Revenue Service Internship Programs Should You Target?
The IRS runs a few student routes, and they differ on who can apply, pay and timing.
| Program | Focus | Duration | Key skills |
|---|---|---|---|
| Summer Legal Program, Tax (open until Dec 11, 2026) | Law students working with Chief Counsel tax lawyers in the National Office or field offices; GS-9 | 89-day full-time appointment, summer 2027 | Tax coursework, legal research and writing |
| Summer Legal Program, Non-Tax (open until Dec 11, 2026) | Second Chief Counsel summer announcement, posted as Non-Tax; GS-9 | 89-day full-time appointment, summer 2027 | Legal research and writing |
| Pathways Internship Program (closed, next posting not announced) | Paid student trainee jobs; the 2026 posting was clerical work at three service centers | Up to one year, extendable; part-time evenings in 2026 | Office administration, files and mail |
| Student Volunteer Program (unpaid) | Unpaid training for high school and college students | Set by a written school agreement | Varies |
| Honors Program Law Clerk (adjacent, not an internship) | Graduating J.D. and LL.M. students; GS-11 and GS-12 | Full-time after graduation | Tax law |
| Recent Graduates Program (not an internship) | One-year program for graduates within two years of finishing school | One year | Varies by posting |
Program details are on jobs.irs.gov/students and the Summer Legal Program page, which says the current class will start in summer 2027.
What Are the Eligibility Requirements?
The two routes have different rules. These come from the IRS's own pages and the USAJOBS announcements.
• Summer Legal Program, class year: at least one full year of law school completed by the deadline; most students take part after their second year. Graduates entering a clerkship, fellowship or a tax or accounting graduate program (including a Tax LL.M.) may take part the summer after graduation.
• Summer Legal Program, academics: an ABA-accredited law school and a top-25% class rank or a 3.35 GPA (J.D.) or 3.25 GPA (LL.M.); an LSAT of 160 counts if your school has no rank or GPA.
• Summer Legal Program, availability: you must be available for full-time post-J.D. employment by September 30, 2028.
• Citizenship: "Must be a U.S. citizen" for the Summer Legal Program; U.S. citizen or national for Pathways.
• Pathways (2026 posting): enrolled or accepted at least half-time in a high school, college or graduate program, a cumulative GPA of 2.0 or higher, good standing and a signed participant agreement.
• Screening: a suitability or fitness background check; the Summer Legal Program is rated Non-sensitive / Low Risk.
Is the GPA a Hard Cutoff?
For the Summer Legal Program it's an entry rule: top 25% or 3.35 for J.D. students, with the LSAT route only when your school doesn't rank or grade that way. Pathways asks for a 2.0. Neither route publishes an acceptance rate or class size.
What Skills Does the Internal Revenue Service Look For, and How Do You Build Them?
The Summer Legal Program announcement lists an "Ideal Candidate": tax interest, shown by "top grades in tax or related course work" and "relevant tax volunteer experience (e.g., VITA, Tax Clinic)"; legal writing, shown by law review or a law journal; and advocacy, shown by winning a moot court or mock trial competition. The 2026 Pathways posting is office work: "Maintaining files" and "Assisting higher level employees with special projects."
Note: Only two kinds of IRS student postings could be read in full (the Summer Legal Program and one 2026 clerical Pathways posting), and they ask for very different things, so we didn't build a skills frequency chart. The skills above are quoted from those postings.
How Is Demand for Legal Interns Moving Right Now?
Legal intern postings · Jul–Oct 2026
all internships 2.5×
For Internal Revenue Service applicants: The IRS posts on USAJOBS, which this card doesn't cover. On November 11, 2026, its open student roles were the two Summer Legal Program announcements, both closing December 11, 2026.
Daily US job-posting counts, Jul–Oct 2026; each bar is that month's daily average. Growth = October vs July; “all internships” = the 48 intern searches tracked across the whole period. Covers under half of US postings; shows direction, not market size.
Build These Skills Before You Apply
Each row ties wording from an IRS posting or careers page to a remote Externship that gives you a finished project to describe. No Externship covers tax law itself.
| Skill (from real JDs) | JD evidence | Externship that builds it |
|---|---|---|
| Financial and tax analysis | Summer Legal Program: "top grades in tax or related course work"; jobs.irs.gov names "Auditing (Revenue Agents)" among Pathways fields | Attronica Financial Planning & Analysis and Private Company Valuation |
| Records and data management | 2026 Pathways posting: "Maintaining files" and "Assisting higher level employees with special projects" | SQL & Database Architecture Externship with Breaking Games |
| Information technology and security | jobs.irs.gov lists "Information Technology" first among Pathways fields | vCISO Cybersecurity Risk Assessment |
None of these Externships is connected to the IRS. They help because a finished project gives you something specific to put on your USAJOBS resume.
What Is the Internal Revenue Service Application and Interview Process Like?
The steps below come from the Summer Legal Program announcements, the IRS students page and the 2026 Pathways posting.
1. Pick the announcement. Law students choose the Tax or Non-Tax Summer Intern announcement and select the locations they'd accept. The IRS suggests applying to both the Summer Intern and Honors Program announcements if a clerkship or LL.M. is still pending.
2. Apply on USAJOBS by December 11, 2026. Submit before 11:59 pm Eastern with the documents the announcement asks for.
3. Review and interviews. Chief Counsel offices review applications and invite candidates to interview. The IRS doesn't publish an interview calendar.
4. Background check and onboarding. Selected interns complete a suitability or fitness check before the summer 2027 start.
5. For Pathways, wait for a posting under the Students hiring path, apply inside its short window and sign a participant agreement if selected.
Read the "This job is open to" line on every IRS student posting, because some past Pathways announcements were open only to current IRS employees.
What Students on Reddit Say
Law students on r/LawSchool discuss the Summer Legal Program, and applicants on r/1811 describe the 2024 Criminal Investigation student track. The threads are from 2022 to 2025.
A former summer intern said the hardest part was landing the interview: students in the top 25% should simply apply, and applying to more offices raises the odds. They'd never taken a tax course. Another commenter, an Honors hire, said the National Office and large business and international work in New York ask for credentials close to big law firms, plus interest in tax.
An applicant to the 2024 Criminal Investigation student internship applied in October, interviewed in early December and received a non-selection in late January 2025. Another applicant reported the same timeline and said they'd heard of people who missed the internship being hired by the division later.
Applicants who applied in early October 2024 reported different waits. One had heard nothing beyond a receipt confirmation by December, while others said they were contacted about an interview about a month later, and one suggested timing may depend on the location.
How Do You Stand Out for an Internal Revenue Service Internship?
First, apply wide: choose several locations on the Summer Legal Program announcement, and apply to the Honors Program too if a clerkship or LL.M. is pending, as the IRS itself suggests. Second, show tax interest on paper, since the announcement's ideal candidate has tax coursework, VITA or tax clinic work, a law journal or a moot court win. Third, if you're not in law school, set the USAJOBS alert now and keep your resume and transcript ready, because the 2026 Pathways posting was open for only 17 days. The IRS doesn't publish applicant counts, an acceptance rate or a conversion rate.
What Other Companies Should You Consider?
Students looking at the IRS often also consider these federal agencies and tax employers.
- GAOfederal audit and evaluation agency that hires student internsGuide →
- SECfederal securities regulator with law and finance student programsGuide →
- FDICfederal bank regulator and deposit insurerGuide →
- H&R Blockprivate-sector tax preparation employerGuide →
- KPMGBig Four firm with tax and audit internshipsGuide →
For more federal options and USAJOBS timing, see our government internships summer 2027 guide.
FAQ
Can I still apply for a summer 2026 Internal Revenue Service internship?
No. Summer 2026 has passed, and the 2026 Pathways student posting closed on June 1, 2026. What's open now is the Summer Legal Program for summer 2027, for law students only, closing December 11, 2026. Other students should save a USAJOBS search and wait for the next Pathways posting.
Are IRS internships paid?
Yes, the two main routes are paid. Summer Legal Program interns are hired at GS-9, $61,722 to $100,315 a year depending on location, for an 89-day appointment. The 2026 Pathways student trainees earned $16.79 to $19.92 an hour. The Student Volunteer Program is unpaid and needs a written agreement with your school.
When is the IRS Summer Legal Program deadline?
December 11, 2026, at 11:59 pm Eastern, for internships in summer 2027. The Tax and Non-Tax announcements opened on September 28 and 29, 2026, and both close that day. The Honors Program Law Clerk announcements for graduating law students close on the same date.
Who can apply to the Summer Legal Program?
U.S. citizens at ABA-accredited law schools who have completed at least one full year by the deadline. You need a top-25% class rank or a 3.35 GPA (J.D.) or 3.25 (LL.M.), and you must be available for full-time post-J.D. work by September 30, 2028. Most students apply during their second year.
Can high school students intern at the IRS?
Yes, when a Pathways posting is open. The 2026 announcement accepted students enrolled at least half-time in an accredited high school, college or graduate program with a 2.0 GPA. The unpaid Student Volunteer Program also covers high school students. No Pathways posting is open as of November 11, 2026.
When will the next IRS Pathways internship open?
The IRS hasn't announced it. The 2026 posting ran from May 15 to June 1, 2026, so a similar window around May 2027 is possible, but that's a low-confidence projection. The IRS posted no public student internships from December 2024 until May 2026. Save a USAJOBS search to get an email when one appears.
Can an IRS internship lead to a full-time job?
It can. Summer Legal Program interns may receive Honors Program offers at the end of the summer. Pathways interns can be converted non-competitively after completing the program's requirements, and the 2026 posting named a Clerk GS-0303-04 target role. Temporary Pathways appointments carry no conversion eligibility. The IRS publishes no conversion rate.
Are IRS internships remote?
No. The Summer Legal Program announcements say the jobs aren't remote or telework eligible, across 46 locations including the National Office in Washington DC. The 2026 Pathways posting was on site at service centers in Kansas City, Austin and Ogden, with evening shifts of 20 hours a week.
Law students have until December 11, 2026 to apply for summer 2027. If you're waiting for the next Pathways posting, a remote Externship gives you a finished project to show, at 5 to 10 hours a week.
About the Author
Bifei Wang has spent 17 years focused on human flow and the growth of young professionals, spanning international education, career training and coaching, and recruitment process outsourcing. Over 7 years at Extern, he has had one-on-one sessions with thousands of students exploring careers in consulting, finance, tech, marketing, and data, giving him a firsthand view of how the job market has shifted for early-career professionals and what it actually takes to break in.
