The IRS announced yesterday that April 17, not 15, is this year's tax deadline. Why? April 15 falls on a Sunday and April 16 is Emancipation Day, a legal holiday in the District of Columbia. The deadline applies to the following:

• 2006 federal individual income tax returns, whether filed electronically or on paper.

• Requests for an automatic six-month tax-filing extension, whether submitted electronically or on Form 4868.

• Tax year 2006 balance due payments, whether made electronically (direct debit or credit card) or by check.

• Tax-year 2006 contributions to a Roth or traditional IRA.

• Individual estimated tax payments for the first quarter of 2007, whether made electronically or by check.

• Individual refund claims for tax year 2003, where the regular three-year statute of limitations is expiring.

Taxpayers Have Until April 17 to File and Pay [IRS]