# What happens if a tax deadline falls on a weekend or holiday?

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)](https://profitdrawer.com/guides/small-business-tax-deadlines-2027.html)
- Updated: 2026-10-29
- Published: 2026-10-29
- Category: Small business taxes
- Canonical: https://profitdrawer.com/answers/what-happens-if-a-tax-deadline-falls-on-a-weekend-or-holiday.html
- Publisher: ProfitDrawer (https://profitdrawer.com)