![]() Tuition and fees deduction not available. For more information, see chapter 1, later. Generally, the amount of income you can receive before you must file a return has been increased. That is because of the Patriots' Day holiday in those states. If you live in Maine or Massachusetts, you have until April 19, 2022. The due date is April 18, instead of April 15, because of the Emancipation Day holiday in the District of Columbia-even if you don’t live in the District of Columbia. For the latest information about the tax law topics covered in this publication, such as legislation enacted after it was published, go to IRS.gov/Pub17.ĭue date of return. ![]() Most of these changes are discussed in more detail throughout this publication.įuture developments. This section summarizes important tax changes that took effect in 2021. ![]()
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