Sometimes, Tax Day falls on this day or the preceding weekend, causing the
federal income tax return filing deadline to be extended by one day for the
residents of Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont,
and the District of Columbia. This is because the IRS processing center for
these areas is located in Andover, Massachusetts. In 2007, this extension was
granted to the entire country because the District of Columbia holiday, Emancipation
Day, coincidentally fell on the same day.
In 2007, in addition to these extensions, due to a nor'easter (which also forced
the first-ever cancellation of the annual 6 a.m. battle re-enactment on Lexington
Green), certain states were granted an additional two days for taxes, bringing
the deadline to April 19. Those who filed under this extension had to write
"April 16 Storm" on the return.
The Government offices are closed in Massachusetts on Patriots' Day, so in
years in which Tax Day occurs during the Patriots' Day long weekend, the tax
deadline is extended for those living in areas serviced by the IRS' Massachusetts
processing center. This includes Maine, Maryland, Massachusetts, New Hampshire,
New York, Vermont, and Washington, D.C.