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Revenue Ruling

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 Rev. Rul. 55-83

1955-1 C.B. 523

Full Text

Rev. Rul. 55-83

Where the due date for filing Quarterly Federal Excise Tax Return, Form 720, or Employers' Quarterly Federal Tax Return, Form 941, falls on a Saturday, Sunday, or legal holiday, the filing of the return will be considered timely if made on the next succeeding business day.

Where the due date for making a deposit of excise tax accompanied by the Depositary Receipt for Federal Excise Taxes, Form 537, or of Federal Insurance Contribution Act taxes and net income tax withheld on wages accompanied by Federal Depositary Receipt, Form 450, for the first two months of a calendar quarter falls on a Saturday, Sunday or legal holiday, the making of the deposit will be considered timely if made on the next succeeding business day.

Where the due date for making a deposit for the last month of the calendar quarter falls on a Saturday, Sunday or legal holiday, the making of the deposit will be considered timely if made on the next succeeding business day. As to this deposit, however, the regulations provide also that it must be made in ample time to enable the depositary to return the validated receipt to the taxpayer to be attached to and filed with the taxpayer's return at the time fixed for filing the return