District of Columbia Emancipation Day, which is generally celebrated April 16, is a legal holiday for federal tax purposes. When April 16 falls on a Saturday, the holiday is celebrated on Friday in the District of Columbia. Therefore, April 15, 2011, is a federal legal holiday.
Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the time to perform such act is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Because April 15, 2011, is a Friday, the date for performing certain acts is April 18, 2011. As a result, federal returns that originally had a due date of April 15, 2011, will be considered timely filed if filed on or before April 18, 2011.
The delay in the filing date until April 18, 2011, also applies for Wisconsin tax purposes. The following actions qualify for the new April 18, 2011, deadline:
- Calendar-year 2010 Wisconsin individual income tax returns, whether filed electronically or on paper (Forms 1, 1A, WI-Z, and 1NPR).
- Tax-year 2010 balance-due payments, whether made electronically (online, direct debit, or credit card) or by check.
- For calendar-year taxpayers, individual estimated tax payments for the first quarter of 2011, whether made electronically or by check. In rare cases, estimated tax payments for the second, third, and fourth quarters may be affected for individuals operating on a fiscal year that is not a calendar year.
- Individual refund claims for tax year 2006, where the regular four-year statute of limitations is expiring.
- For calendar-year taxpayers, tax-year 2010 contributions to a Roth or traditional IRA.
- Corporation franchise or income tax returns, including tax-option (S) corporation returns (Forms 4, 4I, 5, and 5S), for a fiscal year ending on January 31, 2011, and any balance due.
- Corporation franchise or income tax returns for a fiscal year ending on September 30, 2010, where the corporation has a seven-month extension of time to file.
- Estimated tax payments for fiscal-year corporations that were originally due April 15, 2011.
- Calendar-year 2010 estate and trust income tax returns (Form 2) and any balance due.
- For calendar-year estates and trusts, the estimated tax payment for the first quarter of 2011. In some cases, estimated tax payments for the second, third, and fourth quarters may be affected for estates and trusts operating on a fiscal year that is not a calendar year. This does not affect trusts filing Form 4T.
- Calendar-year 2010 partnership returns (Form 3) and partnership recycling surcharge returns (Form 3S) and any balance due.
- For calendar-year partnerships, estimated recycling surcharge payments for the first quarter of 2011.
- For calendar-year partnerships, limited liability companies treated as partnerships, trusts, and estates having nonresident partners, members, or beneficiaries, 2011 Form PW-1 and the nonresident withholding payment due on pass-through entity income. In some cases, nonresident withholding for pass-through entities reporting on a fiscal year.
- Unrelated business income tax returns (Form 4T) for tax-exempt organizations with a fiscal year ending on November 30, 2010.
- Calendar-year 2010 Form 4T for certain employee trusts, retirement plans, and education savings plans.
- Withholding tax deposits and reports originally due April 15, 2011.
November 18, 2010