Tax Day occasionally falls on Patriots' Day, a civic holiday in the Commonwealth of Massachusetts and state of Maine, or the preceding weekend. When this occurs the tax deadline is extended by a day for the residents of Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, and the District of Columbia. This is because the IRS processing center for these areas is located in Andover, Massachusetts.
In 2007, Tax Day was on Tuesday, April 17, 2007 because April 15 fell on a Sunday and Monday April 16 was Emancipation Day, a legal holiday in the District of Columbia. In addition to these extensions, in 2007 due to a Nor'easter that hit, certain states were granted an additional 2 days for taxes bringing the deadline to April 19th. Those who filed under this extension had to write "April 16 Storm" on the return.
For 2008, Tax Day will be on Tuesday, April 15, 2008.
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