In 2016, if filing or payment deadlines fall on a Saturday, Sunday, or legal holiday, individuals will meet the deadline if it is met by the next business day (under IRC Sec. 7503).
On Friday, April 15, 2016, the District of Columbia officially observes the Emancipation Day holiday. Therefore, most taxpayers will have until the next business day (Monday, 4/18/16) to file their Form 1040s. In Maine and Massachusetts, Monday, 4/18/16 is officially Patriot’s Day, which means that taxpayers in this state will have until Tuesday, 4/19/16.