The 2016 Tax Filing Season Will Be Longer

timeA Washington, D.C. holiday, Emancipation Day, will shift the 2016 filing deadline from April 15 to April 18, 2016.

Background. On January 4, 2005, Mayor Anthony A. Williams signed legislation making Emancipation Day an official public holiday in the District of Columbia. Although Emancipation Day occurs on April 16, by law when April 16 falls during a weekend, Emancipation Day is observed on the nearest weekday.

Taxpayers in two states—Maine and Massachusetts—will have one additional day to file because of Patriots Day, which will be observed on April 18, 2016 in those states.

Take Away. In Notice 2011-17, the IRS described the impact of Emancipation Day on the filing deadline. Because Emancipation Day is a legal holiday in the District of Columbia, in certain years (such as 2016) it has implications for taxpayers nationwide with respect to the filing deadlines for all tax forms and payments required to be filed or completed on or before April 15, including the Form 1040 series tax returns.

2016 filing deadline
In 2016, the District of Columbia will celebrate Emancipation Day on Saturday, April 16, 2015. When Emancipation Day falls on a Saturday, as it will in 2016, the preceding day is the observed holiday. As a result, the holiday will be observed on Friday, April 15, 2016. Consequently, the filing deadline for 2015 individual income tax returns will shift to Monday, April 18, 2015, the IRS explained.

Maine and Massachusetts
April 18 is a legal holiday in two states. Maine and Massachusetts will observe Patriots Day on Monday, April 18, 2016. Individuals in Maine and Massachusetts will have an extended filing deadline of Tuesday, April 19, 2016.

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