Tax Filing Due Date Extended to April 17
Maryland taxpayers will have until April 17, 2007, to file their income tax returns or pay any taxes due this year, since the traditional April 15th deadline falls on a Sunday and April 16 is Emancipation Day, a legal holiday in Washington, D.C. which is recognized by IRS and Maryland for tax filing purposes.
If a filing or payment deadline falls on a Saturday, Sunday or legal holiday, taxpayers can timely satisfy any tax obligations by the next business day. IRS policy acknowledges holidays in the District of Columbia for their nationwide impact and Maryland is following IRS policy in the case of Emancipation Day.
The April 17 deadline applies to both electronically filed and paper submissions of:
- 2006 Maryland individual income tax returns, including fiduciaries (Forms 502, 503, 504, 505 and 515),
- 2006 Maryland corporation income tax returns (Form 500) and pass-through entity returns (Form 510),
- Requests for an automatic six-month, filing extension
- Tax year 2006 balance due payments,
- Individual estimated tax payments for the first quarter of 2007, and
- Individual refund claims for tax year 2003 where the regular three-year statute of limitations expires this year.
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