This notice provides guidance regarding the impact of Patriots’
Day on the April 17, 2006, due date for filing Federal tax documents and making
Federal tax payments. For filing season 2006 (tax year 2005), individual
income taxpayers living in Maine, Massachusetts, New Hampshire, New York,
Vermont, Maryland, and the District of Columbia have until Tuesday, April
18, 2006, to file documents in paper or electronic form that are otherwise
due on April 17, 2006. These documents include U.S. individual income tax
returns in the Form 1040 series and Form 4868, Application for Automatic
Extension of Time To File U.S. Individual Income Tax Return. Individual
income taxpayers in these states and the District of Columbia also have until
April 18, 2006, to make Federal tax payments otherwise due on April 17, 2006,
including the first installment of estimated tax for tax year 2006.
The principal author of this notice is John M. Moran of the Office of
Associate Chief Counsel, Procedure & Administration (Administrative Provisions
and Judicial Practice Division). For further information regarding this notice,
contact John M. Moran at (202) 622-4940 (not a toll-free call).
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