rr-15-13.pdf

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Section 7503.—Time for the Performance of Acts Where Last Day Falls on Saturday,
Sunday, or Legal Holiday

26 CFR 301.7503-1(b): Time for Performance of Acts Where Last Day Falls on
Saturday, Sunday, or Legal Holiday
(Also: Secs. 6072, 6151, 6654, 301.6091-2, Notice 2011-17)

Rev. Rul. 2015-13

ISSUE
Under the facts described below, by what date must the specified act be
performed if the due date for A’s income tax return and estimated tax payment falls on a
Saturday, Sunday, or legal holiday?
FACTS
A, an individual who is a resident of Massachusetts, files A's federal income tax
return on a calendar year basis. As an individual resident of Massachusetts, A is
required by Internal Revenue Service (IRS) forms and instructions to file A’s return at
the Kansas City, MO, Internal Revenue Service Campus. A also makes installment
payments of estimated income tax for the calendar year. As a resident of
Massachusetts, A is required by IRS forms and instructions to send A’s estimated
income tax payments to Hartford, CT.
In this situation, April 15 falls on the third Friday in April. Emancipation Day,
April 16, is a legal holiday in the District of Columbia.
The following Monday, April 18, is
Patriots' Day, a legal holiday in Massachusetts and Maine but not in any other state.

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LAW AND ANALYSIS
Section 6151(a) of the Internal Revenue Code (Code) provides that when a
return of tax is required, the person required to make the return shall pay the tax at the
time and place fixed for filing the return.
Section 6072(a) of the Code provides that individual income tax returns made on
the basis of the calendar year shall be filed on or before the 15th day of April following
the close of the calendar year.
Section 6654(c) of the Code provides that the due date for the first required
installment payment of estimated income tax is April 15.
Section 7503 of the Code provides that, when April 15 falls on a Saturday,
Sunday, or legal holiday, a return is considered timely filed if it is filed on the next
succeeding day that is not a Saturday, Sunday, or legal holiday. The term “legal
holiday” includes a legal holiday observed in the District of Columbia. A tax calendar
that lists the legal holidays is annually made available through IRS Publication 509.
Emancipation Day, April 16, is a legal holiday in the District of Columbia. D.C. Code §
28-2701 (2010). When April 16 is a Saturday, the preceding day is the observed
holiday, and when it is a Sunday, the succeeding day is the observed holiday. Id.
Section 7503 also provides that, in the case of any return required to be filed 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 IRS district, the term “legal
holiday” includes a statewide legal holiday in the state where the office is located.

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Patriots’ Day, the third Monday in April, is a statewide legal holiday in Massachusetts
and Maine. Mass. Ann. Laws. ch. 4, § 7(18) (Law. Coop. 1988); Me. Rev. Stat. Ann. tit.
4, § 1051 (1988).
Treasury Regulation § 1.6091-2(c) provides that “whenever instructions
applicable to income tax returns provide that the returns be filed with a service center,
the returns must be so filed . . .” Individuals who make their income tax returns on a
calendar year basis generally must file their returns at the IRS service center (now
known as campuses) designated in the applicable instructions. However, Treasury
Regulation § 1.6091-2(d)(1) provides that, notwithstanding Treasury Regulation §
1.6091-2(c), income tax returns of persons other than corporations that are hand carried
shall be filed with any individual assigned the responsibility to receive such returns in
the local IRS office serving the legal residence or principal place of business of the
person required to make the return.
Revenue Ruling 90-5 addressed the due date for filing income tax returns and
paying the first installment of estimated income tax for individuals who were required to
file their returns at the Andover, Massachusetts Service Center, including residents from
Massachusetts and Connecticut. However, the IRS no longer requires taxpayers to file
returns at the Internal Revenue Center in Andover, Massachusetts.
Section 7503 of the Code extends the time for performing an act required by the
internal revenue laws when the last day for performing the act would be a Saturday,
Sunday, or legal holiday. Pursuant to Treasury Regulation § 1.6091-2(d)(1), individuals
who reside in Massachusetts and Maine may elect to file their returns by hand at their

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local IRS Office located in Massachusetts or Maine. When the last day for residents of
those states to file their returns by hand falls on a Saturday, Sunday or legal holiday,
section 7503 extends the due date to the next succeeding day which is not a Saturday,
Sunday or legal holiday. We interpret this rule to extend the due date for filing income
tax returns for all residents of Massachusetts and Maine pursuant to section 7503,
including those who do not elect to file by hand. Accordingly, the statewide observance
of Patriots’ Day in Massachusetts or Maine affects the due date for income tax returns
of individuals who reside in Massachusetts and Maine, but it does not affect the due
date of income tax returns for individuals who do not reside in Massachusetts or Maine.
Revenue Ruling 90-5 addresses the due date for filing income tax returns and
paying the first installment of estimated income tax where April 15 falls on a Saturday,
Sunday, or legal holiday. Revenue Ruling 90-5 applies to individuals who are required
to file their returns at the Andover, Massachusetts Service Center, including residents
from Massachusetts and Connecticut, and who are required to send their estimated
income tax payments to a depository in Pittsburgh, Pennsylvania. Revenue Ruling 90-5
concludes that residents of Massachusetts and Connecticut receive the benefit of the
Massachusetts state holiday since their federal income tax returns may be filed in
Andover, Massachusetts. The estimated tax payments on the other hand, required to
be sent to Pittsburgh, Pennsylvania, a state that does not observe Patriots’ Day, are
due on April 15, notwithstanding this was a statewide holiday in Massachusetts.
Notice 2002-12 addressed the filing requirements for individual taxpayers from
several states who were filing their income tax returns in Massachusetts in a year when

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Patriots’ Day fell on April 15. Notice 2002-12 provides: “for filing season 2002 (tax year
2001) individual income taxpayers in Massachusetts, Michigan, New York (all counties
except for Nassau, Rockland, Suffolk, Westchester, and New York City), Rhode Island,
and Maine have until Tuesday, April 16, 2002, to file their Federal income tax returns
and make their payments. This includes the payment of the first installment of estimated
tax for 2002.”
Notice 2011-17 describes the impact of Emancipation Day on the filing deadline
for certain tax forms and payments. Specifically, it provides that Emancipation Day, an
official public holiday in the District of Columbia, is a legal holiday described in section
7503.
Previously, there was no guidance covering the impact that both Emancipation
Day and Patriots’ Day could have on the time for filing an individual income tax return or
making an estimated payment of tax when the due date for the income tax return and
estimated tax payment falls on a Saturday, Sunday, or legal holiday.
HOLDING
The District of Columbia observes Emancipation Day on Friday, April 15 when
April 16 is a Saturday. This makes Monday, April 18, the ordinary due date for filing
income tax returns. However, in this situation, Monday, April 18, is the third Monday in
April, the date that Massachusetts and Maine observe Patriots’ Day. Because residents
of Massachusetts and Maine may elect to hand carry their income tax returns to their
local IRS offices, A has until the next succeeding day that is not a Saturday, Sunday, or

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legal holiday to file A’s income tax return. Thus, A has until Tuesday, April 19, to file A’s
income tax return.
A is required to make installment payments of estimated income tax to a
depository in Hartford, Connecticut, a state in which the third Monday in April is not a
statewide legal holiday. Accordingly, A must make the first installment payment of
estimated tax on or before the ordinary due date for income tax returns for the act to be
timely. The fact that A is a resident of Massachusetts, a state in which the third Monday
in April is a statewide legal holiday, has no effect on A’s due date for payment of A’s first
installment of estimated tax. Thus, A must pay A’s first installment of estimated income
tax on or before April 18.
EFFECT ON OTHER PUBLISHED GUIDANCE

Revenue Ruling 90-5, 1990-1 C.B. 189 is clarified and superseded.
Notice 2002-12, 2002-1 C.B. 526 is clarified and superseded.
Notice 2011-17, 2011-10 I.R.B. 540 is clarified and amplified.
DRAFTING INFORMATION
The principal author of this revenue ruling is Michael A. Franklin of the Office of
Associate Chief Counsel (Procedure & Administration). For further information
regarding this revenue ruling, contact Mr. Franklin at (202) 317-6833 (not a toll-free
call).