When Congress wrote the law giving the deadline for taxes, they stated that it would be the 15th day of the fourth month following year-end, unless that day is a holiday in the District of Columbia. Back when that law was written, holidays in the District matched federal holidays. However, that’s no longer the case.
A friend reminded me that District of Columbia Emancipation Day is April 16th, but that’s a Saturday this year. Per DC law, when a holiday falls on a Saturday, it’s celebrated on the previous Friday. Thus, April 15th is a holiday in the District of Columbia. That means taxes will be due on Monday, April 18, 2011 rather than Friday, April 15th.
When this last occurred, every state with an April 15th deadline adjusted their deadline. California tax forms state that they are due on April 18, 2011, so we will have to see if the Franchise Tax Board (and other state and local agencies will adjust their deadlines. They probably will to avoid confusion, but I’ll keep you updated.
[Update: I erred when I originally posted this; California’s income tax deadline is April 18th. See my new post here.]
Personally, I have mixed feelings over the delay. On the positive side, it means that I have three extra days to get through the returns. On the negative side, it means another weekend where I’ll be working every waking hour.
Tags: 2010TaxReturns
Hi Russ,
Someone forward me this article. I am not sure which forms you’re referring to, however, the California 540 booklet has the following on page 2.
Important Due Dates
When the due date falls on a weekend or holiday, the deadline to file and pay without penalty is extended to the next business day.
**Due to the federal Emancipation Day holiday on April 15, 2011, tax returns filed and payments received on April 18, 2011, will be considered timely.
My error, and I will correct this with a new post later today.
But the due date for 1st quarter estimated payments to CA is still April 15, 2011, is that correct? That’s what the form says on the FTB website.
You have until April 18th, not the 15th, to make the 1st quarter individual estimated tax payment.