2016 Filing Deadline Moves to April 18 for Many Individuals

The IRS has announced that the 2016 filing deadline will shift from April 15 to April 18 because of a holiday celebrated in the District of Columbia (Emancipation Day). Taxpayers in Maine and Massachusetts will have additional time to file returns due to a local holiday.

Emancipation Day

Emancipation Day is a legal holiday in the District of Columbia. In certain years (such as 2016), Emancipation Day 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.

When April 15 falls on a Saturday, Sunday, or legal holiday, a return is considered timely filed if it is filed on the next succeeding day that is not a Saturday, Sunday, or legal holiday. For filing purposes, legal holidays include holidays observed in the District of Columbia.

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 (Patriots Day) 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.

Rev. Rul, 2015-13