FA-77779 / Legal deadline computation / Member archive

Return due date with automatic extension from the statutory date: extension base · case 04

When the original due date was moved off a weekend, the extended due date is moved as well.

Member previewVariant 4 · 3 implementations · 7 checks per implementation

Case contract

Stipulated: a return for a fiscal year ending fy_end (month end) is due on the 15th day of the 3rd month after year end for a partnership and the 4th month for other entities. A statutory date on a weekend or listed holiday moves to the next open day. An extension request filed on or before that (moved) due date extends the due date to 6 months after the statutory (unmoved) date, again moved forward if closed.

Why this case matters

Docketing systems compute filing and response deadlines from trigger events; a wrong date can forfeit a right.

One recorded failure

Sample boundary fixture

This sample comes from the broken implementation of a controlled reproducer.

Boundary fixture	Actual	Expected	Outcome
statutory on holiday	`"2024-10-16"`	`"2024-10-15"`	Failed

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