The Internal Revenue Service offered taxpayers both good news and bad news this year.

The good news is those who owe taxes have three additional days to file and pay.

According to www.IRS.gov, the 2011 tax deadline has been extended to April 18.

Washington D.C. will observe Emancipation Day on April 15, a holiday celebrating the freeing of slaves.

This impacts the tax deadline in the same way federal holidays do, thus giving taxpayers the additional days to file.

The bad news is that some taxpayers who are expecting refunds have to wait longer than they normally would for their money.

The IRS website www.IRS.gov shows that tax law changes enacted by Congress and signed by President Barack Obama back in December had some people waiting until mid- to late February to file their tax returns in order to give the IRS time to reprogram its processing systems.

According to the IRS website, some taxpayers were impacted by several tax provisions that expired at the end of 2009 and were renewed Dec. 17 of last year.

Those who itemize deductions on Form 1040 had to wait until mid-February as well to file.

Rachelle Johnson, undecided major, said after having to wait for her employer to send her W-2 in the mail, she realized she fell into one of the categories of those who had to wait.

“I found out after waiting that I did not even make enough money last year to even qualify for a refund,” she said.

Ursula Hudson, child developement major, said although the tax law changes did not affect her, she is aware of some who are feeling the impact.

“It hurt a lot of people because it is taking longer to send the refunds back to some taxpayers,” she said.

For more information on if these changes may or may not affect you, visit www.IRS.gov.