Contrary to what you may read on your 2006 income tax package, the deadline for filing your Federal and State of Alabama tax returns has been extended to April 17.

The extension is the result of a federal law and a legal holiday which is observed in Washington D.C.

The normal tax deadline, April 15, falls on Sunday this year but according to the Internal Revenue Service’s website, “By law, filing and payment deadlines that fall on a Saturday, Sunday or legal holiday are timely satisfied if met on the next business day.” The next business day for most of the country will be Monday April 16 but this year a legal holiday, Emancipation Day, in the District of Columbia, will affect the deadline and force the deadline to be pushed back another day.

Certified Public Accountant Michael Dewberry of Prichard & Dewberry, P.C. on Spanish Fort Blvd says, “Under a federal statute that was enacted decades ago, holidays observed in the District of Columbia have an impact nationwide, not just in D.C.”

Emancipation Day was declared an official public holiday in the District of Columbia in 2005. The day is set aside in the city to celebrate the day in 1862; President Abraham Lincoln signed the Compensated Emancipation Act.

The Act released about 3,100 slaves in the District of Columbia. Nine months later President Lincoln issued the more famous Emancipation Proclamation that eventually ended slavery for the rest of the nation.

According to Dewberry, “The conflict between the tax deadline and observance of the new Emancipation Day holiday was not realized until after most of the forms and publications for the current tax filing season went to print.” “So in this case the I.R.S. forms are wrong.”

The extended deadline will allow taxpayers a few more hours to procrastinate. If you are going to take advantage of the extended deadline Dewberry says be prepared. “Make sure you have all of your paperwork together.” He says most C.P.A.’s are so busy this time of year it is almost impossible to complete returns and give the taxpayer all of the deductions they are due.

“I have people show up at my office with shoeboxes full of receipts and cancelled checks.” “At this point it would be almost impossible for me to complete the return and do it properly.”

Citizens of Alabama will get an extra day to file their State Tax returns also.

The Alabama Department of Revenue altered the tax deadline for tax returns to be filed in the state to match the federal deadline.

The move was made to allow the two deadlines to coincide.

This is the first year the observance of Emancipation Day has affected the Federal Tax deadline. The next time the deadline will have to be extended because of the observance will be April 2011.