Understanding the Impact of Emancipation Day and/or Patriot’s Day
on the 2012 Tax Filing Deadline of April 15, 2013.
Patriot’s Day is a legal holiday in the states of Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, and the District of Columbia. It is observed on the third Monday in April. April 15, 2013 is the third Monday in April. Because there is an IRS Service Center located in Massachusetts which processes tax returns for those states and the District of Columbia, the IRS has in previous years ruled that such taxpayers are given an additional day to file their tax return. See IRS Notice 2006-23 and Notice 2011-17.Emancipation Day is a legal holiday recognized in the District of Columbia. The IRS has ruled that the observance of this legal holiday has implications nationwide. Emancipation Day is April 16th of each year. However, if the 16th falls on Saturday, the holiday is observed on the preceding Friday (i.e. the 15th) and if the 16th falls on Sunday, it is observed on the following Monday (i.e. the 17th). In both cases the tax filing deadline of April 15th will be revised since the tax filing deadline cannot be a Saturday, Sunday or legal holiday. It will be the next day following a Saturday, Sunday, or legal holiday which itself is not a Saturday, Sunday or legal holiday.
The tax filing deadline for 2012 is April 15, 2013, and there is no revision on account of Emancipation Day, but the filing deadline and the deadline to make a traditional IRA and/or Roth IRA contribution is revised to be April 16, 2013, for those residents of Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont and the District of Columbia.
Normally, the IRS issues one or more news releases informing the residents of Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, and the District of Columbia an additional day to file their tax returns and make tax payments (and IRA contributions). Even though CWF has not yet seen the IRS issue written guidance in 2013 discussing the impact of Patriot’s Day on the April 15th deadline, we still believe the IRS policy of granting an additional day is in effect for Maine, Maryland, New Hampshire, New York, Vermont, and the District of Columbia.
Additional Discussion of Emancipation Day.
Emancipation Day is April 16th of each year.
If April 16th of a given year falls on a Tuesday, Wednesday, Thursday or Friday, there will be no change in the filing deadline. However, the tax deadline is revised if April 16th falls on Saturday, Sunday or Monday. If April 16th falls on a Saturday, Emancipation Day is recognized on Friday, April 15th. Since the tax filing deadline must be the next day after April 15th which is not a holiday, this will mean the deadline for most of the U.S. is revised to be Monday, April 18th. See the discussion below for the impact of Patriot’s Day.
If April 16th is Sunday, Emancipation Day is recognized on Monday, April 17th. Since the tax filing deadline must be the next day after a legal holiday, this will mean the deadline for most of the U.S. is revised to be Tuesday, April 18th, But see the discussion below for the impact of Patriot’s Day.
If April 16th is Monday, Emancipation Day is recognized on the 16th. April 15th will be on Sunday. Since the tax filing deadline must be the next day after April 15th which is not a holiday, this means the deadline for all of the U.S. would be Tuesday, April 17th unless Patriot’s Day would revise it.
Additional Discussion of Patriot’s Day.
For 2012, Patriot’s Day was Monday April 16, 2012.
For 2013, Patriot’s Day is Monday April 15, 2013.
For 2014, Patriot’s Day will be Monday April 21, 2014.
For 2015, Patriot’s Day will be Monday April 20, 2015.
For 2016, Patriot’s Day will be Monday April 18, 2016.
For 2017, Patriot’s Day will be Monday April 17, 2017.
For 2018, Patriot’s Day will be Monday April 16, 2018.
For 2019, Patriot’s Day will be Monday April 15, 2019.April 15, 2014 is a Tuesday so the tax filing deadline for 2013 will not be changed on account of Patriot’s Day in 2014.
April 15, 2015 is a Wednesday so the tax filing deadline for 2014 will not be changed on account of Patriot’s Day in 2015.
April 15, 2016 is a Friday. Emancipation Day will be Saturday, April 16, but it will be observed on Friday. So, the 2015 tax filing deadline will be Monday April 18, 2016. However, since Patriot’s Day is also Monday April 18, 2016, the residents of Maine, Maryland, New Hampshire, New York, Vermont and the District of Columbia will be
given an additional day to April 19, 2016.April 15, 2017 is a Saturday. Emancipation Day is also Saturday, April 16, but it will be observed on Friday. So, the 2016 tax filing deadline will be Monday April 17, 2017. However, since Patriot’s Day is also Monday April 17, 2016, the residents of Maine, Maryland, New Hampshire, New York, Vermont and the District of Columbia will be
given an additional day to April 18, 2017.April 15, 2018 is a Sunday, Emancipation Day is Monday April 16, Patriot’s Day is also April 16th. The tax filing deadline for the entire U,S. will be Tuesday April 17, 2018.
April 15, 2019, is a Monday and the discussion applying to 2013 will apply to 2019.
In summary, the tax filing deadline of April 15th is a tax subject and the IRS has a way of making a subject more complicated. That has been done by applying the Emancipation Day holiday to the entire country. And then the IRS has given special treatment to the residents of Maine, Maryland, New Hampshire, New York, Vermont, and the District of Columbia because the IRS office(s) located in those states are closed so IRS personnel may also observe Patriot’s Day. By being closed, there would be no one in the office to accept a hand-delivered return or payment.
Sincerely,
James M. Carlson, J.D.
President
