Your filing and payment obligations and due dates will generally be based on the legal form in which you operate your business:
In addition, please note that if a due date that is set by law falls on a
Saturday, Sunday, or federal legal holiday, it is delayed until the next day
that isn't a Saturday, Sunday, or legal holiday. However, a statewide legal
holiday delays a due date only if the IRS office where you are required to file
your returns is located in that state.