SEC. 9. FILING DATES

Internal Revenue Bulletin 2000-47 · 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 2000-47

Internal Revenue Bulletin 2000-47

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