Taxpayers will have until Monday, 4/18/11 to file their 2010 tax return and pay any tax due because Emancipation Day, a holiday observed in the District of Columbia, falls on Friday, 4/15/11, so the tax deadline nationwide is delayed under IRC Sec. 7503 to the next day that is not a Saturday, Sunday, or legal holiday. Taxpayers requesting an extension will have until 10/17/11 to file their 2010 tax return because 10/15/11 is a Saturday. As previously announced, taxpayers claiming tax benefits that were reinstated for 2010 by the Tax Relief Act of 2010 (the State and Local General Sales Tax Deduction, Higher Education Tuition and Fees Deduction, and Educator Expense Deduction) need to wait to file. The IRS will announce a specific date in the near future when it can start processing tax returns impacted by these recent tax law changes.