Tax Article - Patriots Day Holiday Gives Taxpayers Extra Day to File
Taxpayers served by the Andover, Massachusetts Processing Center will have an additional day to file and pay because April 17 is a state holiday (Patriot's Day) in Massachusetts. The April 18 deadline will apply to individuals in Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, and the District of Columbia. The April 18 deadline will apply to:
- 2005 individual income tax returns, whether filed electronically or on paper;
- requests for a filing extension, whether submitted electronically or on Form 4868;
- 2005 balance due payments, whether made electronically (direct debit or credit card) or by check;
- individual estimated tax payments for the first quarter of 2006, whether made electronically or by check; and
- individual refund claims for 2002 where the regular three-year statute of limitations is expiring.
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