- 25.6.17.1 Legal Holidays Overview
- 25.6.17.2 List of Legal Holidays
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This section provides guidelines for identifying "Legal Holidays" .
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The term "legal holiday" means a legal holiday in the District of Columbia and in the case of any return, statement, or other document required to be filed or any act required under authority of the law to be performed at any office of the U.S. or agency located outside the District of Columbia. The term "legal holiday" also means a statewide legal holiday in the state where such office is located. See IRC § 7503 for more information on this issue.
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The statewide legal holidays and legal holidays in the District of Columbia are:
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January 1—New Year’s Day
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3rd Monday in January—Martin Luther King Jr. Day
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January 20—Inauguration Day (every 4th year)
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3rd Monday in February—Washington’s Birthday
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April 16 - Emancipation Day in Washington D.C.
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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—Veteran’s Day
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4th Thursday in November—Thanksgiving Day
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December 25—Christmas Day
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Statewide Legal Holidays—(e.g. Patriots Day–Andover Campus)
Note:
If a federal holiday is declared (IRS closed by the President or the Congress of the United States ) due to the death of a former President, the next business day will be considered timely for the Assessment Statute Expiration Date (ASED) and Refund Statute Expiration date (RSED).
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When April 15, falls on a Saturday or Sunday, the following Monday is generally the day on which returns are timely filed; however, in Massachusetts, where the Andover Campus is located, April 15 is Patriots Day, a legal holiday in the states of Massachusetts and Maine that is celebrated on the third Monday of every April. When April 15 falls on Monday, or the weekend immediately preceding that Monday, all taxpayers ordinarily required to file at the Submission Processing Center located in Massachusetts, have until the Tuesday following April 15 to file timely, regardless of the taxpayer’s address.
Note:
Do not transfer cases to another campus where the filing date is extended due to a legal holiday. IRC Section 7503.
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When April 15, falls on a Sunday, the following Monday is generally the day on which returns are timely filed; however, in Washington D.C., April 16 is Emancipation Day, a legal holiday. All taxpayers throughout the United States have until Tuesday April 17 to file a timely return.