Tax return deadline delayed by Emancipation Day

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Most states will extend the April 15, 2023, tax filing deadline in recognition of the Emancipation Day holiday. Their due date will be April 18. However, even those jurisdictions recognizing the holiday may extend only certain filings.

When is the Emancipation Day holiday?

Emancipation Day is a legal holiday in the District of Columbia. For federal tax purposes, legal holidays include any legal holiday in the District of Columbia.

The tax filing deadline, April 15, falls on a Saturday in 2023. Under federal and most state laws, when the due date falls on Saturday, Sunday, or a legal holiday, the due date is extended to the next succeeding day which is not a Saturday, Sunday, or legal holiday. 

The Emancipation Day holiday, which is April 16, falls on a Sunday in 2023. When April 16 is a Sunday, the day after is the observed holiday. 

Since April 15 falls on a Saturday and Monday, April 17, is a holiday, the federal tax filing deadline is Tuesday, April 18. While many states will follow the federal extension for individual tax returns, not all tax filing deadlines will be extended to April 18. Some filings will be due on April 17.

What federal filings are affected?

Federally, the following tax return deadlines are extended to April 18:

• Form 1040
• Form 1041
• Form 1120

Are payments extended?

The following federal payments are also due April 18 for calendar year filers:

• Payment of any tax due with Forms 1040, 1041, and 1120
• Form 1040-ES, Estimated Tax for Individuals
• Form 1041-ES, Estimated Income Tax for Estates and Trusts
• Form 1120-W, Estimated Tax for Corporations
• Monthly deposits for employment taxes withheld

Which states extend the due date?

Many states will extend certain tax return and payment deadlines to April 18. Information continues to be released on which states allow the extension.

States extending filing deadlines for at least certain tax returns or payments include:

• Arizona law and rulings state that if a due date falls on a weekend and/or legal holiday, the due date is extended to the next business day.
• California law and Franchise Tax Board guidance extends filing deadlines in observance of the District of Columbia's Emancipation Day.
• Colorado income tax returns and associated payments, extension payments, and estimated income tax payments normally due on April 15, 16, or 17, are extended to coincide with the federal due date if extended because of Emancipation Day in the District of Columbia.
• Illinois follows federal rules and recognizes federal holidays like Emancipation Day.
• Indiana follows federal rules and recognizes federal holidays like Emancipation Day.
• Taxpayers living in Maine and Massachusetts have until April 18 to file their returns. Both Emancipation Day and Patriots' Day, a legal holiday in those states, are recognized on April 17 in 2023.
• Michigan follows federal rules and recognizes federal holidays like Emancipation Day.
• Minnesota generally recognizes Emancipation Day as a legal holiday, extending deadlines for several filings.
• North Carolina considers any document or tax payment due on a Saturday, Sunday, or legal holiday as being timely filed or paid if delivered or electronically submitted on the next business day after the Saturday, Sunday, or legal holiday.
• South Carolina generally follows the federal deadline extension for the Emancipation Day holiday.

In Alaska, if the deadline falls on a Saturday, Sunday, or legal holiday, the due date is the next succeeding day. The holiday extension applies to state holidays or bank holidays observed by the Federal Reserve System. Alaska does not provide an extension if the holiday, such as Emancipation Day, is observed only in another state or the District of Columbia.