Apr 15th, 2012 falls on a Sunday

[AZ-Tax]

What is the rule on this if any. Deadline moved to Apr 16th?

[gboykin]

Yes, next business day.

[Uncle Sam]

But then again - you don't know if it's Emancipation Day in Washington, DC, or
Patriots Day in Massachusetts on the 16th.

[AZ-Tax]

Apr 17, 2012 according to this website

http://www.timeanddate.com/holidays/us/tax-day

[New York Enrolled Agent]

But then again - you don't know if it's Emancipation Day in Washington, DC, or
Patriots Day in Massachusetts on the 16th.

Uncle Sam is on target. Emancipation Day is celebrated on April 16 every year and it is a legal holiday in the District of Columbia. §7503 determines the time of filing when the prescribed day falls on a legal holiday (legal holiday = a legal holiday in DC). April 15 is a Sunday - thus the last day for filing would roll to Monday but since April 16 is a holiday in DC, then the last day for timely filing (without extension) is Tuesday, April 17.

[Gary2]

But then again - you don't know if it's Emancipation Day in Washington, DC, or
Patriots Day in Massachusetts on the 16th.

While the Andover, MA IRS campus is still around, they no longer process original returns. Hence, as far as I know, Patriot's Day is no longer relevant to the filing deadline.