By ALLISSA KLINE
akline@bizjournals.com | 716-541-1612

The usual April 15 deadline to file personal income tax returns is being pushed back this year to April 17.

The extension applies to 2011 state and federal personal income tax returns. It is being granted because the traditional April 15 tax deadline falls on a Sunday this year and the observance of Emancipation Day in Washington, D.C., will take place April 16.

Those who want an extension past April 17 must file their 2011 returns by Oct. 15, according to the Internal Revenue Service. New York state tax deadlines for 2011 are listed here: http://www.tax.ny.gov/help/calendar/general_taxcalendar_2012.htm

Taxpayers received a similar extension last year when the deadline was extended three days due to the observance of Emancipation Day.

The holiday is typically observed April 16 and commemorates the day President Abraham Lincoln signed legislation to free slaves from service and labor in the nation's capital. It has been a public holiday since 2005.