For Tax Season 2012, the due date for the 1040 family of returns for 2011 is April 17, 2012.

For 2012, April 15 falls on a Sunday, which normally pushes the due date for tax returns to the first business day following the April 15th filing date. Emancipation Day, a legal holiday in D.C., is observed annually on April 16 and all federal and municipal offices will be closed. In 2012, Emancipation day falls on a Monday. Therefore, the due date of all 2011 Federal income tax returns will be pushed back to Tuesday, April 17, 2012.

Under §7503 of the IRC, when the last day for "performing any act" falls on a Saturday, Sunday, or legal holiday, the performance of that act is considered timely if it is performed on the next succeeding day which does not fall on a weekend or legal holiday. "Legal holiday" for this purpose includes a legal holiday in Washington, D.C. Thus individual tax returns and all returns that are normally due on April 15 will be considered timely filed if they are in fact filed on or before April 17, 2012.

Note: The April 17th due date applies to all federal taxpayers, not just to Washington, D.C. residents.