Under IRC Sec. 7503, filing and payment deadlines that fall on a Saturday, Sunday, or legal holiday are timely satisfied if met on the next business day. Although 4/15/16 is on a Friday, the Emancipation Day holiday observed in the District of Columbia will be on that day. Therefore, most taxpayers will have until the next business day (Monday, 4/18/16) to file their Form 1040s. However, taxpayers in Maine and Massachusetts will have until 4/19/16 to file their tax returns so they can observe Patriot’s Day on Monday, 4/18/16. The IRS also provided a detailed explanation of the effect of Emancipation Day and Patriot’s Day on the filing deadlines that are normally due on April 15 when April 15 falls on a weekend. Rev. Rul. 2015-13, IRB 2015-22.