The IRS has announced that the filing date for income and gift tax returns is Tuesday, April 17. Estate tax returns are due based on the actual date of death. Because April 15 falls on Sunday and April 16 is Emancipation Day in the District of Columbia, the tax filing date is extended to the next day, Tuesday, April 17. The Internal Revenue Code [Section 7503] establishes that the date for tax filing is extended when April 15 falls on a Saturday, Sunday or a legal holiday. For that purpose, a “legal holiday” means any legal holiday in the District of Columbia. Emancipation Day is a legal holiday in the District of Columbia, established in 2005. It is celebrated each year on April 16 to recognize the date when President Abraham Lincoln signed the Compensated Emancipation Act which released certain persons held to service or labor in the District of Columbia. If April 16 falls on a Saturday, Emancipation Day is celebrated on the preceding Friday.