The content in this article is powered by CCH AnswerConnect, Wolters Kluwer’s tax research solution. Therefore, some of the links included in this article lead to CCH AnswerConnect content for customers only. To access these insights, log in or sign up for a free trial.
Most states will extend the April 15, 2023, tax filing deadline in recognition of the Emancipation Day holiday. The deadline for them is April 18. However, even states that accept the exemption may only extend certain documents.
When is the day of deliverance?
Emancipation Day is a statutory holiday in the District of Columbia. For federal tax purposes, statutory holidays include statutory holidays in the District of Columbia.
The tax filing deadline, April 15, falls on a Saturday in 2023. Under federal and most state law, when the due date falls on a Saturday, Sunday, or legal holiday, it is extended to the next day that is not a Saturday, Sunday, or legal holiday.
Liberation Day, which is April 16, falls on a Sunday in 2023. If April 16 is a Sunday, the next day is the day of the holiday.
Since April 15th falls on a Saturday and Monday, April 17th, is a holiday, the federal tax filing deadline is Tuesday, April 18th. April 18. Some of the documents will arrive on April 17.
What federal documents are affected?
On the federal side, the tax return deadline has been extended to April 18:
- Form 1040
- Form 1041
- Form 1120
Are payments extended?
The following federal payments are due by April 18 to annuity adjusters:
- Payment of all taxes due on Forms 1040, 1041, and 1120
- Form 1040-ES, Individual Tax Return
- Form 1041-ES, Estimated Tax for Estates and Trusts
- Form 1120-W, Business Tax Assessment
- Monthly savings for employment taxes withheld
Which states extend the due date?
Many states will extend tax returns and certain tax payment deadlines until April 18.
Countries that extend the filing period for certain tax returns or payments include:
- Arizona law and court rulings state that if the 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 guidelines extend the application period in celebration of Columbia’s Emancipation Day.
- Colorado income tax returns and related payments, extension payments and general income tax assessments on the 15th, 16th, or 17th April, is extended to coincide with the federal deadline if it is extended due to Emancipation Day in the District of Columbia.
- Illinois follows federal regulations and recognizes federal holidays such as Emancipation Day.
- Indians follow federal regulations and recognize federal holidays such as Emancipation Day.
- Taxpayers living in Maine and Massachusetts have until April 18 to file their returns. Both Independence Day and Patriot Day are celebrated on April 17, 2023, legal holidays in these states.
- Michigan follows federal regulations and recognizes federal holidays such as Emancipation Day.
- Minnesota generally recognizes Emancipation Day as a statutory holiday, extending the deadline for several filings.
- North Carolina considers filing or paying taxes on a Saturday, Sunday, or legal holiday to be timely filed or paid if mailed or electronically transmitted on the next business day after the Saturday, Sunday, or statutory holidays.
- South Carolina generally follows the federal extension of time for the Emancipation Day holiday.
In Alaska, if the deadline falls on a Saturday, Sunday, or legal holiday, it is the day following the due date. The holiday extension applies to public holidays or bank holidays marked by the Federal Reserve System. Alaska does not grant an extension if a holiday, such as Emancipation Day, is found only in another state or the District of Columbia.