Tax ARTICLE - IRS Changes Tax Filing Deadline to April 17th

The IRS has extended this year’s Tax Filing Date thanks to a quintessential observance: Patriot’s Day. Also known as Emancipation Day, residents of six eastern states and the District of Columbia will have until April 17, 2007, to file their 2006 returns and pay any taxes due according to the IRS.

Formal guidance, Notice 2006-103 released by the IRS, stated that taxpayers served by the Andover, Massachusetts IRS processing center will have extra time to file and pay because April 15 falls on a Sunday, and the following day, Monday, April 16, is Emancipation Day, a legal holiday in the District of Columbia (under federal statute, holidays observed in D.C. have an impact nationwide). By law, filing and payment deadlines that fall on a Saturday, Sunday or legal holidays may be met on the next business day.

Find out how our expertise in Tax Services can add value to your business. Email us or call us at 1 (888) 875-9770.

Thus, the April 17, 2007, deadline will apply to individuals in Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont and the District of Columbia. All individuals in these states will get the extra day, even though in some cases, they are instructed to send payments or returns to locations outside Massachusetts. Therefore, the April 17 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;
• 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.

Please note: Emancipation Day is not a federal holiday. IRS offices will be open on April 16.

For more specifics regarding the April 17th deadline to file and pay, please refer to the IRS’s website: http://www.irs.gov/newsroom/article/0,,id=167195,00.html

related links