Here’s what HIVE AI had to say about “What happens if federal tax day (April 15) lands on a weekend or holiday?”:
If April 15 falls on a weekend or holiday
If the normal due date (often April 15 for Form 1040) falls on a Saturday, Sunday, or a legal holiday, the due date is automatically pushed to the next day that is not a Saturday, Sunday, or legal holiday. 6 1
This rule comes from Internal Revenue Code section 7503 (and related regulations). 2
Holidays that can affect the nationwide April 15 deadline
- District of Columbia holidays can delay the deadline for taxpayers nationwide (for example, Emancipation Day). 3
- A statewide legal holiday can also delay a filing/payment due date for affected taxpayers in that state (and/or if the IRS office where you are required to file is located in that state), such as Patriots’ Day for certain Massachusetts and Maine taxpayers in years when it impacts the April deadline. 4 5
Related “timely filing” point
If you mail a paper return, it’s generally considered timely if it is properly addressed and postmarked by the (extended) due date. 6
Sources
1 – Treasury Regulation 301.7503-1
2 – CCA 200021010
3 – Notice 2011-17
4 – Notice 2002-12
5 – Rev. Rul. 2015-13
6 – When to file
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