Deposits Due on Business Days Only
If a deposit is required to be made on a day that isn’t a business day, the deposit is considered timely if it is made by the close of the next business day. A business day is any day other than a Saturday, Sunday, or legal holiday. For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day).
Semiweekly schedule depositors have at least 3 business days following the close of the semiweekly period to make a deposit. If any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you’ll have an additional day for each day that is a legal holiday to make the required deposit. For example, if a semiweekly schedule depositor accumulated taxes for payments made on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit).
Legal holiday.
The term “legal holiday” means any legal holiday in the District of Columbia. For purposes of the deposit rules, the term “legal holiday” doesn’t include other statewide legal holidays. Legal holidays for 2026 are listed next.
January 1—New Year’s Day
January 19—Birthday of Martin Luther King, Jr.
February 16—Washington’s Birthday
April 16—District of Columbia Emancipation Day
May 25—Memorial Day
June 19—Juneteenth National Independence Day
July 3—Independence Day (observed)
September 7—Labor Day
October 12—Indigenous Peoples’ Day (Columbus Day)
November 11—Veterans Day
November 26—Thanksgiving Day
December 25—Christmas Day