Taxpayers across the nation have until Tuesday, April 17, 2007, to file their 2006 returns and pay any taxes due. Taxpayers have extra time to file and pay 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. This means the entire country has an April 17 deadline. Previously, the April 17 deadline applied just to individuals in the District of Columbia and six eastern states who are served by an IRS processing facility in Massachusetts, where Patriots Day will be observed on April 16, 2007.
By law, filing and payment deadlines that fall on a Saturday, Sunday or legal holiday are timely satisfied if met on the next business day. Under I.R.C. § 7503, holidays observed in the District of Columbia have impact nationwide on tax issues, not just in the District of Columbia. Under city legislation, April 16 is a holiday in the District of Columbia. See § 301.7503-1(b), Proc. & Admin. Regs.; D.C. Code § 28-2701; D.C. LEGIS 16-91.
Among the tax-filing and payment requirements affected by this change, the April 17, 2007 deadline will apply to any of the following:
2006 federal individual income tax returns, whether filed electronically or on paper;
Requests for an automatic six-month tax-filing extension, whether submitted electronically or on Form 4868;
Tax year 2006 balance due payments, whether made electronically (direct debit or credit card) or by check;
Tax-year 2006 contributions to a Roth or traditional IRA;
Individual estimated tax payments for the first quarter of 2007, whether made electronically or by check; and
Individual refund claims for tax year 2003, where the regular three-year statute of limitations is expiring.
Other tax-filing and payment requirements affected by this change are described in IRS Publication 509, Tax Calendars for 2007, available at the IRS web site at http://www.irs.gov/publications/p509/index.html.
The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.