The federal rule is that when April 15th
falls on Saturday, Sunday or a legal holiday,
then a tax return is considered timely
if filed on the next succeeding day
which is NOT a Saturday, Sunday or holiday.
Emancipation Day is April 16th and it
is a legal holiday in Washington, D.C. In
some years this holiday will impact the
deadline for filing federal income tax
returns.
In 2016, April 15th falls on Friday.
However, Washington D.C. observes
Emancipation Day on Friday since it falls
on a Saturday. This means in 2016, April
15th is a holiday for federal income tax
purposes. Consequently, the filing deadline
for all tax forms and payments
required to be filed or completed on or
before April 15th (as described in Section
6072(a), including the Form 1040
returns) will be Monday April 18th,
2016.
This April 18, 2016 deadline applies to
traditional and Roth IRA contributions,
HSA contributions and CESA contributions.