If the last day for filing Form 941 is on a Saturday, when can it be filed?

When the last day for filing Form 941 falls on a Saturday, the IRS allows the filing to be postponed until the next business day. This is because the tax deadline does not fall on weekends or federal holidays; instead, it is extended to the following business day. This means that if the deadline is a Saturday, the taxpayer has until the next weekday, typically Monday, to submit the form without incurring penalties for late filing.

It's essential to understand that while forms can generally be filed at any time before the actual deadline, the specific rule regarding weekends ensures that taxpayers are not unfairly penalized for a deadline that occurs on a day when the IRS does not process submissions.