Using the Tax Calendars

Saturdays, Sundays, or Legal Holidays

Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. These calendars make this adjustment for Saturdays, Sundays, and federal legal holidays. But you must make any adjustments for statewide legal holidays.

An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar.

Statewide Holidays

A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. A statewide legal holiday does not delay a due date for making a federal tax deposit.

Federal Holidays

Federal legal holidays for 2012 are listed below.

January 1 — New Year's Day
January 16 — Birthday of Martin Luther King, Jr.
February 20 — Washington's Birthday
April 16 — District of Columbia Emancipation Day
May 28 — Memorial Day
July 4 — Independence Day
September 3 — Labor Day
October 8 — Columbus Day
November 12 — Veterans' Day
November 22 — Thanksgiving Day
December 25 — Christmas Day

Extended Due Date for Forms 1098, 1099, and W-2 if Filed Electronically

If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to April 2.

For 2012, the due date for giving the recipient these forms is January 31.

For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. For information about filing Form W-2 electronically with the SSA, visit www.socialsecurity.gov or call 1-800-772-6270.

Penalties

Whenever possible, you should take action before the listed due date. If you are late, you may have to pay a penalty as well as interest on any overdue taxes.

Be sure to follow all the tax laws that apply to you. In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return.

Use of Private Delivery Services

You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. These private delivery services include only the following.

  • DHL Express (DHL): DHL Same Day Service.
  • Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First.
  • United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

The private delivery service can tell you how to get written proof of the mailing date.

The U.S. Postal Service advises that private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.