Emancipation Day is an official public holiday in the District of Columbia. It usually falls on April 16, but when April 16 is a Saturday – which it is in 2016 – then Emancipation Day moves to the previous day (Friday).
Since Emancipation Day is a legal holiday, it gets precedence over the April 15 tax deadline. That means the Federal tax deadline is pushed to the following Monday. Therefore, most individuals will have until Monday, April 18, 2016 to file their income tax return. Note that this also affects the deadline for the first installment payment of estimated income tax, the due date for partnership returns (form 1065) and the due date for some federal tax deposits.
In Maine and Massachusetts, Patriots’ Day is a statewide legal holiday that’s observed on the third Monday of April. In 2016, Patriots’ Day will coincide with the Federal tax deadline (which was shifted to Monday, April 18). Therefore, taxpayers in Maine and Massachusetts will have until Tuesday, April 19, 2016 to file their individual income tax returns.