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20.2.2.2
(11-18-2008)
Tax Return Due Dates
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This section explains the due dates of various types of tax returns. See Exhibit 20.2.2-1 for return due dates.
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When a due date falls on a Saturday, Sunday, or legal holiday, the return will be considered timely filed if it is filed on
the next succeeding day that is not a Saturday, Sunday, or legal holiday (IRC section 7503).
Note:
This rule does not change the actual due date of the return. However, the application of IRC section 7503 may relieve the
taxpayer of the liability for late filing and payment penalties.
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The term "legal holiday"
means a legal holiday in the District of Columbia and, in the case of an act required to be performed in any office of
the Internal Revenue Service located outside the District of Columbia, a statewide holiday in the state where such office
is located. Holidays that fall on a Saturday are observed the previous Friday and those that fall on a Sunday are observed
the following Monday.
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Statewide legal holidays and legal holidays in the District of Columbia are (also see IRM 25.6.17.2, List of Legal Holidays):
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January 1 - New Year's Day
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Third Monday in January - Martin Luther King Jr. Day
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January 20 - Inauguration Day (every fourth year following a Presidential election) in the District of Columbia and certain
counties in Maryland and Virginia
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Third Monday in February - Washington's Birthday (also known as President's Day)
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April 16 - Emancipation Day in the District of Columbia
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Last Monday in May - Memorial Day
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July 4 - Independence Day
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First Monday in September - Labor Day
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Second Monday in October - Columbus Day
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November 11 - Veterans Day
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Fourth Thursday in November - Thanksgiving Day
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December 25 - Christmas Day
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Certain Statewide Legal Holidays (e.g., Patriots' Day - third Monday in April for those filing at the Andover Campus)
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If a federal holiday is declared by the President or Congress due to the death of a former president, the next business day
will be considered timely. The following are considered federal holidays:
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April 27, 1994 was designated as a legal holiday due to the death of former President Richard M. Nixon.
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June 11, 2004 was designated as a legal holiday due to the death of former President Ronald W. Reagan.
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January 2, 2007 was designated as a legal holiday due to the death of former President Gerald R. Ford.
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