[11515]
January 4, 2000
TO: PENSION COMMITTEE No. 1-00
PENSION OPERATIONS ADVISORY COMMITTEE No. 1-00
RE: APRIL 15, 2000
______________________________________________________________________________
April 15, 2000 will fall on a Saturday. In addition, Monday, April 17, 2000 is Patriot’s Day, a
legal holiday in Massachusetts and Maine, but not elsewhere. Revenue Rule 90-5 addresses the general
rule for tax filing when April 15 falls on a Saturday or Sunday followed on Monday by Patriot’s Day.
Pursuant to Rev. Rul. 90-5, the general tax filing and, therefore. IRA contribution deadline, for 1999
federal returns will be Monday, April 17, 2000. However, for Massachusetts and Maine taxpayers, the
tax filing deadline will be Tuesday, April 18, 2000.
Please note that a similar circumstance occurred in 1995, where the April 15 fell on a Saturday,
and Monday April 17 was Patriot’s Day. The IRS issued Notice 95-17 clarifying the fact that Monday
April 17, 1995 was the general tax filing deadline, but Massachusetts and Maine taxpayers could timely
file their tax returns on Tuesday, April 18, 1995. As a result of informal conversations with an IRS
representative, the Institute has learned that the IRS will not be issuing a special notice covering the
April 15, 2000 and Patriot’s Day issue. According to the IRS official, Rev. Rul. 90-5 still applies to such
situations and it is not necessary to issue a special notice. Apparently, in 1995 certain Northeastern
taxpayers were instructed to send their returns to Pennsylvania, and the IRS issued Notice 95-17 in order
to eliminate confusion regarding filing deadlines for these taxpayers.
If you have any questions or comments about this issue, please call me at (202) 218-3563.
Kathryn A. Ricard
Associate Counsel