Section 280-RICR-20-00-7.6 - Special Federal Due Date - April 15thA. When the due date for filing any Rhode Island return for which there is a corresponding Federal filing falls on a day not covered by the general provision above and when that is a day for which the Internal Revenue Service has issued a special extension for the filing of Federal returns, the Rhode Island due date is likewise extended. This may occur when the Emancipation Day holiday in Washington, D. C. and the April 15th deadline coincide.B. This section does not apply to payments required on notices of tax due under Title 44 of the Rhode Island General Laws (including any interest and/or penalties), to the limitation on claims for refund, or to the time within which the taxpayer must file a request for hearing.280 R.I. Code R. § 280-RICR-20-00-7.6