IRS Filing Deadlines Impacted by District of Columbia Emancipation Day
This entry was posted on 3/6/2007 12:46 PM and is filed under ON THE FINANCE TIP.
Under a federal statute enacted decades ago, holidays observed in the District of Columbia have an impact nationwide, not just in D.C. Under recently enacted city legislation, April 16 is a holiday in the District of Columbia. The IRS became aware of the intersection of the national filing day and the local observance of the new Emancipation Day holiday after most forms and publications for the current tax filing season went to print.
Any IRS form, instruction or publication that currently shows an "April 16, 2007" due date should now be read as "April 17, 2007." The extended time to file and pay is because April 15 falls on a Sunday in 2007 and the following day, Monday, April 16, is Emancipation Day, a legal holiday in the District of Columbia.
Other tax-filing and payment requirements affected by this change are described in IRS Publication 509, Tax Calendars for 2007
