Emancipation Day Delays Tax Return Filing Due Date

Most states will extend the April 15, 2022, tax filing deadline in recognition of the Emancipation Day holiday. Their due date will be April 18^th. 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 Emancipation Day holiday, which is April 16^th, falls on a Saturday in 2022. When April 16 is a Saturday, the day before is the observed holiday. So many, but not all, tax filing deadlines normally due on that date will be due the following Monday, April 18^th.

What Federal Filings Are Affected?

Federally, the following tax return deadlines are extended:

• Form 1040
• Form 1041
• Form 1120

Are Payments Extended?

The following federal payments are also due April 18^th 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
• Semiweekly deposits for employment taxes withheld

Which States Extend the Due Date?

Many states will extend certain tax return and payment deadlines. Information continues to be released on which states allow the extension and the specific filings the extensions apply to.

Guidance on states extending filing deadlines for at least certain tax returns or payments include:

• An Arizona ruling states that if a due date falls on a weekend and/or a legal holiday, the due date is extended to the next business day.
• California previously provided guidance on moving deadlines to file in observance of the District of Columbia's Emancipation Day on April 16.
• Taxpayers living in Maine and Massachusetts have until April 19^th to file their federal 2021 individual returns in 2022 because Emancipation Day is April 15^th and Patriots' Day, a legal holiday in those states, is April 18^th.
• 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.
• Wisconsin generally follows the federal deadline extension for the Emancipation Day holiday.