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Thursday, February 01, 2007


Pretty much everyone knows that federal income tax returns are usually due on April 15, unless that day is on a weekend. This year, April 15 is on Sunday, but returns are not due until April 17. How come?

April 16 is Emancipation Day, a legal holiday in the District of Columbia. Under a federal statute enacted decades ago, holidays observed in the District of Columbia have impact nationwide on tax issues, not just in D.C. Thus, the whole country gets until the 17th to file their returns.

IR-2007-15, Jan. 24, 2007

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