If a federal tax due date falls on a Saturday, Sunday or legal holiday, the IRS treats the filing or payment as on time when it is done by the next day that is not a Saturday, Sunday or legal holiday. Legal holiday means one in the District of Columbia, including DC Emancipation Day on April 16. In 2027, Forms W-2 and 1099-NEC move to February 1 because January 31 is a Sunday. ProfitDrawer's 2027 deadlines guide applies this rule to every date.
Dates the rule moves in 2027:
| Normal date | Falls on | Due instead |
|---|---|---|
| January 31, 2027 (W-2, 1099-NEC, 940, Q4 Form 941) | Sunday | Monday, February 1, 2027 |
| July 31, 2027 (Q2 Form 941) | Saturday | Monday, August 2, 2027 |
| October 31, 2027 (Q3 Form 941) | Sunday | Monday, November 1, 2027 |
| January 15, 2028 (4th 2027 estimated payment) | Saturday, then MLK Day | Tuesday, January 18, 2028 |
The last row is our calculation, so confirm it on irs.gov when the 2028 calendar is published.
Points to know:
- The rule applies to estimated tax payments as well as returns.
- A statewide legal holiday can delay a federal filing deadline in some cases, but it never delays a federal tax deposit.
- State tax deadlines follow each state's own rules. General information, not tax advice.
Source: When Are Business Taxes Due? Small Business Tax Deadlines 2027 (ProfitDrawer guide) · Updated
Tools and spreadsheets for this
Related questions
- When are small business taxes due in 2027?
- When are quarterly estimated tax payments due in 2027?
- Do I need to send a 1099-NEC to contractors I paid in 2026?
- Does a tax extension give me more time to pay?
- What is self-employment tax and how much is it in 2026?
- Do I have to pay quarterly estimated taxes in my first year of business?
All questions on ProfitDrawer Answers →
General information, not tax, legal or financial advice. Check the rules for your state and your situation.