Rev Rul 2015-13 contains an example with facts specific to a Massachusetts taxpayer.Ī, an individual who is a resident of Massachusetts, files his federal income tax return on a calendar year basis. Rev Rul 90-5 provided that those estimated payments were due on April 15, notwithstanding that April 15 was a statewide holiday in Massachusetts.įacts. At the time that Rev Rul 90-5 was issued, the estimated tax payments of Massachusetts and Connecticut taxpayers were required to be sent to Pittsburgh, Pennsylvania, a state that does not observe Patriot’s Day. Rev Rul 90-5 concluded that residents of Massachusetts and Connecticut receive the benefit of the Massachusetts state holiday since their federal income tax returns had to be filed in Andover, Massachusetts. IRS no longer requires any taxpayers to file returns at the Andover Center. Rev Rul 90-5, 1990-1 CB 189, was issued at a time when certain taxpayers, including residents from Massachusetts and Connecticut, were required to file their returns at the Andover, Massachusetts Service Center. Accordingly, the statewide observance of Patriot’s Day in Massachusetts or Maine affects the due date for income tax returns of individuals who reside in Massachusetts and Maine, but it does not affect the due date of income tax returns for individuals who do not reside in those states. 7503, including those who do not elect to file by hand.
#Massachusetts deadline for 2016 tax extension code#
IRS has interpreted this rule to extend the due date for filing income tax returns for all residents of Massachusetts and Maine pursuant to Code Sec. 7503 extends the due date to the next succeeding day which is not a Saturday, Sunday or legal holiday. When the last day for residents of those states to file their returns by hand falls on a Saturday, Sunday or legal holiday, Code Sec. § 1.6091-2(d)(1), individuals who reside in Massachusetts and Maine may elect to file their returns by hand at their local IRS Office located in Massachusetts or Maine.
§ 1.6091-2(c), income tax returns of persons other than corporations that are hand-carried must be filed with any individual assigned the responsibility to receive such returns in the local IRS office serving the legal residence or principal place of business of the person required to make the return. § 1.6091-2(d)(1) provides that, notwithstanding Reg. Individuals who make their income tax returns on a calendar year basis generally must file their returns at the IRS service center (now known as a campus) designated in the applicable instructions. § 1.6091-2(c) provides that an income tax return must be filed at an IRS service center whenever the instructions to that return so provide. Patriot’s Day, the third Monday in April, is a statewide legal holiday in Massachusetts and Maine. 7503 also provides that, in the case of any return required to be filed outside the District of Columbia but within an IRS district, the term “legal holiday” includes a statewide legal holiday in the state where the office is located. When April 16 is a Saturday, the preceding day is the observed holiday, and when it is a Sunday, the succeeding day is the observed holiday. Code § 28-2701 (2010)) Notice 2011-17, 2011-10 IRB 540, provides that Emancipation Day is a legal holiday described in Code Sec. 7503)Įmancipation Day, April 16, is a legal holiday in the District of Columbia. The term “legal holiday” includes a legal holiday observed in the District of Columbia. When April 15 falls on a Saturday, Sunday, or legal holiday, a return is considered timely filed if filed on the next succeeding day that is not a Saturday, Sunday, or legal holiday. 6654(c) provides that the due date for the first required installment payment of estimated income tax is April 15. 6072(a), individual income tax returns made on the basis of a calendar year must be filed on April 15. 18, 2016 will be the tax deadline for 2015 income tax returns for individual taxpayers in most states and b) provided a thorough analysis of the effect of Emancipation Day and Patriot’s Day on the due date of filings that are normally due on Apr. In a Revenue Ruling and accompanying press release, IRS has: a) provided that Monday, Apr. Monday, April 18 will be 2016 tax deadline for most individual taxpayers Rev Rul 2015-13, 2015-22 IRB