The Internal Revenue Service has announced that the filing deadline for individuals filing their returns next year will be April 18 for most taxpayers. 
  
The IRS explained in Revenue Ruling 2015-13 that, in most years, the filing deadline is April 15. In some years, the District of Columbia's observation of Emancipation Day can affect the nation's filing deadline (District of Columbia holidays impact tax deadlines in the same way that federal holidays do). Because Emancipation Day falls onSaturday, April 16, in 2016 it will be observed on Friday, April 15, which pushes the tax filing deadline to the next business day – Monday, April 18, 2016. Although most individual taxpayers will have until April 18, 2016 to file and pay their taxes, Patriots' Day will be observed next year on Monday, April 18 in Maine and Massachusetts. This means individual taxpayers in Maine and Massachusetts will have until April 19, 2016 to file and pay their taxes. 
  
Revenue Ruling 2015-13 will be published in Internal Revenue Bulletin 2015-22 on June 1, 2015.