As an ESL user, I want to know which sentence is correct:
Christmas are the best holidays.
Christmas is the best holiday.
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No - not every word ending in 'S' is plural. It may be helpful to know that the origin of the word 'Christmas' comes from compounding the words "Christ" and "Mass" - a "mass" being an act of worship in the Catholic church. As "mass" is singular, it follows that "Christmas" is singular too.
The plural of Christmas would be Christmases (as in "it's like all my Christmases have come at once!")
"Christmas are" is not a complete sentence, so it is impossible to say it is right or wrong. Having established that Christmas is plural, you would not say "Christmas are an annual holiday" - that would be wrong. However, you could say "The family members coming to visit at Christmas are sleeping in the spare room". That is because "are" is operating on the plural family, not on the word "Christmas".