by Moe Zilla

Created on: February 28, 2010

Taxes aren't always due on April 15. For example, in every state, if April 15 falls on a Sunday, a holiday, or even a Saturday, the due date automatically moves forward to the next day which is not a weekend day or a holiday. And in many years, this creates a special extension for residents of New England states. "Patriot's Day" is a state holiday that's observed in Massachusetts and Maine on the third Monday in April. So it's possible that the holiday can sometimes bumps "Tax Day" another day later!

That's all well and good for federal taxes - but what about the state tax deadline? They'll honor the extension too, according to the Massachusett's state government web site. It's full of references to year's past in which the Department of Revenue issued press releases confirming the extension. Unfortunately, those years are few and far between. It happened in 2006, and 2007 - but not in 2008, 2009, or 2010. The next year in which "Patriot's Day" will bump "Tax Day" forward a day will be on Monday, April 16 in the year 2012.

But remember, this only happens if "Tax Day" falls on the third Monday in April. Fortunately, that happens more than 40% of the time. April 15 can fall on a Monday - which is always the third Monday in April, the day the state celebrates "Patriot's Day. But if April 15 falls on a Saturday or a Sunday, then tax day still moves forward to the next Monday - which would still be the third Monday in April!

And this exemption extends to other states besides Maine and Massachusetts.  Patriot's Day closes the tax-processing center in Andover, Massachusetts - the center which receives tax forms from most of the New England region. This means that if Massachusetts is celebrating Patriot's Day on the 15th, the following other states will also receive the one-day extension too: Maryland, Maine, New Hampshire, New York, Vermont and the District of Columbia.

In some cases, your tax form might instruct you to send payments to a different processing center. But in the past, the IRS has simply offered a state-wide extension - even to individuals mailing their returns to a different center. "To avoid confusion, all individuals in these states will get the extra day," the IRS explained in a press release in 2007, "even though in some cases, they are instructed to send payments or returns to locations outside Massachusetts."

Happy Patriots Day!

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