The IRS announced in Revenue Ruling 2015-13 the filing deadline for 2015 income tax returns for individual taxpayers will be Monday, April 18th, 2016 instead of the usual April 15th date most commonly associated with taxes, even though April 15th falls on a Friday in 2016. The District of Columbia recognizes Emancipation Day as a legal holiday which falls on Saturday April 16th but is observed on the preceding day, Friday, April 15th.
In accordance with IRC Sec. 7503, filing and payment deadlines that fall on a Saturday, Sunday, or legal holiday are timely satisfied if met on the next business day. Therefore, most taxpayers will have until Monday, April 18th to file their 2015 tax returns. However, taxpayers who reside in Maine in Massachusetts will have until Tuesday, April 19th to file in order to observe Patriot’s Day, Monday, April 18th, which is a statewide legal holiday in those two states.