Another Hendrickson Hero claims a loss in Court

[Pottapaug1938]

The extension for Patriot's Day also applies to Maine, since it was a part of Massachusetts in 1775.

In years past when my wife and I had to write checks to the IRS/Dept. of Revenue, those extra days could come in mighty handy....

[operabuff]

The key fact isn't that Patriot's day is a holiday in Maine as well, but that your returns and your payments were due to be filed in Andover. The extension applied to all states whose residents filed in Andover. (Including, for example Maryland and DC). http://www.irs.gov/irb/2006-11_IRB/ar08.html

Patriots' day is no longer an issue for the Service because they stopped processing paper returns at Andover back in 2009.

[Completely irrelevant aside. According to Wikipedia, it's Patriots' Day in Massachusetts, but Patriot's day in Maine.

http://www.centralmaine.com/2014/04/20/ ... _continues_/]

Edited per LPC's comment below.

[Pottapaug1938]

The key fact isn't that Patriots' day is a holiday in Maine as well, but that your returns and your payments were due to be filed in Andover. The extension applied to all states whose residents filed in Andover. (Including, for example Maryland and DC). http://www.irs.gov/irb/2006-11_IRB/ar08.html

Patriot's day is no longer an issue for the Service because they stopped processing paper returns at Andover back in 2009.

[Completely irrelevant aside. According to Wikipedia, it's Patriots' Day in Massachusetts, but Patriots' day in Maine.

http://www.centralmaine.com/2014/04/20/ ... _continues_/]

Well, we still get that small extension, and so does Maine; so evidently the IRS still considers the public holiday angle for at least those two states.

[operabuff]

The key fact isn't that Patriots' day is a holiday in Maine as well, but that your returns and your payments were due to be filed in Andover. The extension applied to all states whose residents filed in Andover. (Including, for example Maryland and DC). http://www.irs.gov/irb/2006-11_IRB/ar08.html

Patriot's day is no longer an issue for the Service because they stopped processing paper returns at Andover back in 2009.

[Completely irrelevant aside. According to Wikipedia, it's Patriots' Day in Massachusetts, but Patriots' day in Maine.

http://www.centralmaine.com/2014/04/20/ ... _continues_/]

Well, we still get that small extension, and so does Maine; so evidently the IRS still considers the public holiday angle for at least those two states.

You still get an extension for state returns, but I don't think you get anything for federal returns anymore. irs.gov contains no publication referencing patriots' day more recent than 2007 which is prior to Andover discontinuing paper return processing. Here are a couple of articles bearing out that patriot's day no longer affects federal filing:

http://dontmesswithtaxes.typepad.com/do ... dline.html

http://en.wikipedia.org/wiki/Tax_Day

[LPC]

[Completely irrelevant aside. According to Wikipedia, it's Patriots' Day in Massachusetts, but Patriots' day in Maine.

http://www.centralmaine.com/2014/04/20/ ... _continues_/]

I think you meant "Patriot's Day" in Maine.

But, speaking of apostrophes, this is one of my favorite trivia questions:

What is the official name of the federal holiday that falls on the third Monday of February? Is it Presidents Day, Presidents' Day, or President's Day?

(The answer can be found at 5 U.S.C. § 6103, but no peeking.)

[Pottapaug1938]

Well, we still get that small extension, and so does Maine; so evidently the IRS still considers the public holiday angle for at least those two states.

You still get an extension for state returns, but I don't think you get anything for federal returns anymore. irs.gov contains no publication referencing patriots' day more recent than 2007 which is prior to Andover discontinuing paper return processing. Here are a couple of articles bearing out that patriot's day no longer affects federal filing:

http://dontmesswithtaxes.typepad.com/do ... dline.html

http://en.wikipedia.org/wiki/Tax_Day[/quote]

Last night, I checked with my wife; and she recalls that we still get that one-day extension if the tax filing deadline happens to fall on Patriot's Day or the Sunday before. It has nothing to do with IRS operations, but rather it's because the day is a legal holiday for us.

[operabuff]

I don't think that the IRS would agree with your wife. Here's the relevant statutory language from section 7503 (emphasis added):

"in the case of any return, statement, or other document required to be filed, or any other act required under authority of the internal revenue laws to be performed, at any office of the Secretary or at any other office of the United States or any agency thereof, located outside the District of Columbia but within an internal revenue district, the term “legal holiday” also means a Statewide legal holiday in the State where such office is located."

In this case, the return previously was required to be filed at Andover in Massachusetts. So because Patriots' Day is a legal holiday in Massachusetts, it was treated as a legal holiday for all those required to file their return at Andover. The statute says nothing about giving an extra day to someone based on their state of residence. No one is now required to file their return at Andover, so, regardless of where the return filer lives, Patriots' Day does not meet the section 7503 test and there is no longer an extra day to file.

But if you don't believe me, you can test it out. In 2016, returns will be due to be filed on Monday, April 18, Patriot's Day. Put your 2015 return in the mail on April 19 and see whether the IRS regards it as timely. Please use regular mail, so that your return has the maximum chance of being received multiple days after the due date and the postmark won't be overlooked by busy returns processing folk on the days immediately following the due date.

It will need to be a balance due return, too. Otherwise no FTF penalty.

[For the curious, the return due date is Monday, April 18, rather than Friday, April 15, because April 15 will be Emancipation Day in the District of Columbia in 2016.]

[Judge Roy Bean]

[Completely irrelevant aside. According to Wikipedia, it's Patriots' Day in Massachusetts, but Patriots' day in Maine.

http://www.centralmaine.com/2014/04/20/ ... _continues_/]

I think you meant "Patriot's Day" in Maine.

But, speaking of apostrophes, this is one of my favorite trivia questions:

What is the official name of the federal holiday that falls on the third Monday of February? Is it Presidents Day, Presidents' Day, or President's Day?

(The answer can be found at 5 U.S.C. § 6103, but no peeking.)

I didn't think there was an official holiday with that designation - didn't it just evolve/morph from combining Lincoln's and Washington's birthdays?

[The Observer]

Not to make our TPs or sovruns feel left out, but could it be "DAY: of the FAMILY PRESIDENTS GEORGE and ABRAHAM (and a red thumbprint smeared across it)"?

[chronistra]

But, speaking of apostrophes, this is one of my favorite trivia questions:

What is the official name of the federal holiday that falls on the third Monday of February? Is it Presidents Day, Presidents' Day, or President's Day?

(The answer can be found at 5 U.S.C. § 6103, but no peeking.)

I didn't think there was an official holiday with that designation - didn't it just evolve/morph from combining Lincoln's and Washington's birthdays?

It's a trick question. The third Monday of February is indeed an official federal holiday, but it bears none of those names.

[AndyK]

As it turns out, if one adjusts for the days lost when the Gregorian calendar was introduced, Washington and Lincoln have the same birthday.

[LPC]

As it turns out, if one adjusts for the days lost when the Gregorian calendar was introduced, Washington and Lincoln have the same birthday.

I also understand that, regardless of whether you use the Gregorian calendar or the Julian calendar, George Washington's birthday could never fall on the third Monday of February.

(And yes, "Washington's Birthday" is the official name of the federal holiday that falls on the third Monday of February. "Presidents Day" is better known because retailers have found that a "Presidents Day" sale works better than a "Washington's Birthday" sale.)