April 15th is the usual deadline for filing federal income tax returns and paying any income taxes. For the tax year 2010, however, the normal deadline has been extended to Monday,
April 18th, 2011 due to Emancipation Day being a legal holiday in the District of Columbia.
What is Emancipation Day?
Emancipation Day is a holiday in the District of Columbia that commemorates President Lincoln's freeing enslaved persons in the District of Columbia. In 2011, Emancipation Day falls on Saturday, April 16th, but will be celebrated on Friday, April 15th, thereby pushing the tax deadline to the following Monday.
Saturday, Sunday or Holiday Rule
The normal tax deadline is extended when April 15th falls on a Saturday, Sunday or legal holiday. Holidays in the District of Columbia are legal holidays for federal tax purposes under
Internal Revenue Code section 7503. The last time Emancipation Day extended the tax filing deadline was 2007 (for year 2006 tax returns).
Extended Deadline for IRAs too
The April 18th, 2011, deadline applies to all federal tax matters with an April 15th deadline: filing a return, paying tax,
requesting an extension, and funding an
Individual Retirement Account for the year 2010.
Extended Deadline is October 17, 2011
Taxpayers may request an additional six months to complete their tax returns by filing an extension. This year's extended deadline is Monday, October 17, 2011. Tax payments for 2010 are still due by April 18th, 2011, to avoid any penalties or interest.
