SEC. 8. FILING DATES

Internal Revenue Bulletin 1999-49 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Magnetic/electronic reporting to IRS for Form 8027 must be on a calendar year basis. The due date of either paper or magnetically reported Forms 8027 is the last day of February. However, Forms 8027 filed electronically are due March 31 .

.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.

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▸Contents — Internal Revenue Bulletin 1999-49

Internal Revenue Bulletin 1999-49

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