Part III. Administrative, Procedural, and Miscellaneous

SEC. 9. FILING DATES

Internal Revenue Bulletin 1998-37 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Magnetic media reporting to IRS for Form 8027 must be on a calendar year basis. The due date of either paper or magnetically/electronically reported Forms 8027 is the last day of February.

.02 If the due date falls on a Saturday, Sunday, or legal holiday, filing Form 8027 on the next day that is not a Saturday, Sunday, or legal holiday will be considered timely.

September 14, 1998 16 1998–37 I.R.B.

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▸Contents — Internal Revenue Bulletin 1998-37

Internal Revenue Bulletin 1998-37

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