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Filing Deadline for 2010 Form 1040 is April 18, 2011

Under IRC Sec 7503, when the filing deadline falls on a Saturday, Sunday or legal holiday, a return is considered timely filed if filed the day after. Since a  "legal holiday" is defined by Reg 301.7503-1(b) by what is true in the District of Columbia, and the Emancipation Day holiday for DC falls on Friday April 15, 2011, taxpayers throughout the country therefore have until Monday April 18, 2011 to file their 2010 returns otherwise due April 15, 2011.





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