IRS Guidance Advises of Patriot’s Day Extensions

February 28, 2006 – The IRS has issued news release IR-2006-37 and Notice 2006-23, which describe the one-day tax filing extension given to six eastern states and the District of Columbia as a consequence of Patriot’s Day, which is observed in Massachusetts.  Andover, MA, is the location of the IRS processing center that receives tax returns from these locations.

As a result, taxpayers in Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont and the District of Columbia may file tax returns through April 18, 2006, rather than April 17.  IRA and other savings arrangement contributions that are tied to this tax filing deadline may also be made through April 18, 2006, by taxpayers in these locales. Correction of excess contributions that are tied to a tax return filing deadline would also have until April 18, rather than April 17, in these locales.

The news release and notice may be accessed as follows.
http://www.irs.gov/newsroom/article/0,,id=154808,00.html
http://www.irs.gov/pub/irs-drop/n-06-23.pdf