In the United States, Tax Day is the day on which individual income

tax returns A tax return is a form on which a person or organization presents an account of income and circumstances, used by the tax authorities to determine liability for tax. Tax returns are usually processed by each country's tax authority, known as a ...

are due to be submitted to the

federal government A federation (also called a federal state) is an entity characterized by a political union, union of partially federated state, self-governing provinces, states, or other regions under a #Federal governments, federal government (federalism) ...

. Since 1955, Tax Day has typically fallen on or just after April 15. Tax Day was first introduced in 1913, when the Sixteenth Amendment was ratified. The date is delayed if it conflicts with a weekend or public holiday such as

Emancipation Day Emancipation Day is observed in many former European colonies in the West Indies and parts of the United States on various dates to commemorate the emancipation of African slave trade#Abolition, slaves of African descent. In much of the British ...

. Natural disasters or public health emergencies, most recently the

COVID-19 pandemic The COVID-19 pandemic (also known as the coronavirus pandemic and COVID pandemic), caused by severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), began with an disease outbreak, outbreak of COVID-19 in Wuhan, China, in December ...

, also delay Tax Day when they prevent filing taxes on time. State income agencies often delay their own submission deadlines to remain in common with that of the federal government. The federal government may set a different deadline for certain states, as it did when Patriots' Day conflicted.

History

Federal income tax was briefly introduced with the Revenue Act of 1861 to help fund the

Civil War A civil war is a war between organized groups within the same Sovereign state, state (or country). The aim of one side may be to take control of the country or a region, to achieve independence for a region, or to change government policies.J ...

, and subsequently repealed, re-adopted, and held unconstitutional. The early taxes were based on assessments, not voluntary tax returns. Tax payment dates varied by act. The case of '' Pollock v. Farmers' Loan & Trust Co.'' challenged the constitutionality of the Wilson–Gorman Tariff Act of 1894, which taxed incomes over $4,000 at the rate of two percent. The case was decided by the

United States Supreme Court The Supreme Court of the United States (SCOTUS) is the highest court in the federal judiciary of the United States. It has ultimate appellate jurisdiction over all U.S. federal court cases, and over state court cases that turn on question ...

in 1895. The Supreme Court decided that the Act's unapportioned income taxes on interest, dividends, and rents were effectively direct taxes. The Act was therefore unconstitutional because it violated the

Constitution A constitution is the aggregate of fundamental principles or established precedents that constitute the legal basis of a polity, organization or other type of entity, and commonly determines how that entity is to be governed. When these pri ...

's rule that direct taxes be apportioned among the states. In 1913, eighteen years later, the

Sixteenth Amendment to the United States Constitution The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows Congress to levy an income tax without apportioning it among the states on the basis of population. It was passed by Congress in 1909 in response to the 1895 ...

was ratified. This Amendment gave the

United States Congress The United States Congress is the legislature, legislative branch of the federal government of the United States. It is a Bicameralism, bicameral legislature, including a Lower house, lower body, the United States House of Representatives, ...

the legal authority to tax all incomes without regard to the apportionment requirement. The filing deadline for individuals was March 1 in 1913 (the first year of a federal income tax), and was changed to March 15 in 1918 and again to April 15 in 1955. Today, the deadline remains April 15, unless it conflicts with a weekend or holiday. Note that April 15 falls close to Old Lady Day (April 5), the close of the British tax year. This date corresponds to

Lady Day In the Western liturgical year, Lady Day is the common name in some English-speaking and Scandinavian countries of the Feast of the Annunciation, celebrated on 25 March to commemorate the annunciation of the archangel Gabriel to the Virgin Mar ...

(March 25) on the

Julian calendar The Julian calendar is a solar calendar of 365 days in every year with an additional leap day every fourth year (without exception). The Julian calendar is still used as a religious calendar in parts of the Eastern Orthodox Church and in parts ...

( O.S.) and is one of the old

quarter days In British and Irish tradition, the quarter days are the four dates in each year on which servants were hired, school terms started, and rents were due. They fell on four religious festivals roughly three months apart and close to the two solst ...

, when rates and taxes were paid, rents were due, servants were hired, and school terms started; March 25 O.S. was chosen in the 12th century for its proximity to the vernal equinox.

Alignment with state and District of Columbia holidays

is celebrated in

Washington, D.C. Washington, D.C., formally the District of Columbia and commonly known as Washington or D.C., is the capital city and federal district of the United States. The city is on the Potomac River, across from Virginia, and shares land borders with ...

, on April 16 or the nearest weekday. Under the federal Tax Code holidays observed in the District of Columbia have an impact nationwide. If April 15 falls on a Friday then Emancipation Day is observed in

, on April 15 (the nearest weekday to Saturday the 16th) and Tax Day becomes the following Monday, April 18. When April 15 falls on a Saturday or Sunday then Emancipation Day is observed on the following Monday and tax returns are instead due on Tuesday. Tax Day occasionally falls on Patriots' Day, a civic holiday in the Commonwealth of

Massachusetts Massachusetts ( ; ), officially the Commonwealth of Massachusetts, is a U.S. state, state in the New England region of the Northeastern United States. It borders the Atlantic Ocean and the Gulf of Maine to its east, Connecticut and Rhode ...

and state of

Maine Maine ( ) is a U.S. state, state in the New England region of the United States, and the northeasternmost state in the Contiguous United States. It borders New Hampshire to the west, the Gulf of Maine to the southeast, and the Provinces and ...

, or the preceding weekend. When this occurred for some time, the federal tax deadline was extended by a day for the residents of Maine,

Maryland Maryland ( ) is a U.S. state, state in the Mid-Atlantic (United States), Mid-Atlantic region of the United States. It borders the states of Virginia to its south, West Virginia to its west, Pennsylvania to its north, and Delaware to its east ...

, Massachusetts,

New Hampshire New Hampshire ( ) is a U.S. state, state in the New England region of the Northeastern United States. It borders Massachusetts to the south, Vermont to the west, Maine and the Gulf of Maine to the east, and the Canadian province of Quebec t ...

, New York,

Vermont Vermont () is a U.S. state, state in the New England region of the Northeastern United States. It borders Massachusetts to the south, New Hampshire to the east, New York (state), New York to the west, and the Provinces and territories of Ca ...

, and the

District of Columbia Washington, D.C., formally the District of Columbia and commonly known as Washington or D.C., is the capital city and Federal district of the United States, federal district of the United States. The city is on the Potomac River, across from ...

, because the

IRS The Internal Revenue Service (IRS) is the revenue service for the Federal government of the United States, United States federal government, which is responsible for collecting Taxation in the United States, U.S. federal taxes and administerin ...

processing center for these areas was located in

Andover, Massachusetts Andover is a town in Essex County, Massachusetts, United States. It was Settler, settled in 1642 and incorporated in 1646."Andover" in ''Encyclopedia Britannica, The New Encyclopædia Britannica''. Chicago: Encyclopædia Britannica Inc., 15th ed. ...

, and the unionized IRS employees got the day off. In 2011 and 2015, Tax Day fell on Patriots' Day. However, federal filings were directed to

Hartford, Connecticut Hartford is the List of capitals in the United States, capital city of the U.S. state of Connecticut. The city, located in Hartford County, Connecticut, Hartford County, had a population of 121,054 as of the 2020 United States census, 2020 ce ...

Charlotte, North Carolina Charlotte ( ) is the List of municipalities in North Carolina, most populous city in the U.S. state of North Carolina and the county seat of Mecklenburg County, North Carolina, Mecklenburg County. The population was 874,579 at the 2020 United ...

, and

Kansas City, Missouri Kansas City, Missouri, abbreviated KC or KCMO, is the largest city in the U.S. state of Missouri by List of cities in Missouri, population and area. The city lies within Jackson County, Missouri, Jackson, Clay County, Missouri, Clay, and Pl ...

, and there was no further extension for Maine, Massachusetts, or other surrounding states' residents. In 2019 and 2021, when Patriots Day was again observed on the tax filing deadline, residents of Maine and Massachusetts were given extra time to file as post offices in those states would be closed on normal deadline. For both Emancipation Day and Patriots' Day, when April 15 falls on a Saturday or Sunday, tax returns are due the following Tuesday, April 18 or April 17 respectively. This means that when the tax filing deadline is not moved for other political reasons, tax day for any particular year is always on April 15 (years when this day is a Monday through Thursday), Tuesday April 17 (years when April 15 is a Sunday) or Monday or Tuesday April 18 (years when April 15 is either a Friday or Saturday). For residents of Maine and Massachusetts, tax day may fall on April 19 if the 15th was Emancipation Day and the 18th is Patriots Day.

Changes in date

Tax Day may be delayed by natural disasters or public health emergencies. Such reliefs may be granted for the entire country or only for certain regions based on FEMA declarations. In 2007, a powerful storm and flooding affected the East Coast, and certain states were granted additional time to file. In some cases, the deadline was extended to as late as June 25. In 2023, natural disasters over the winter prompted the IRS to extend California's filing deadline to October 16, and later certain California counties were granted additional relief to November 16. In 2020, due to the economic effects of the

coronavirus pandemic The COVID-19 pandemic (also known as the coronavirus pandemic and COVID pandemic), caused by severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), began with an disease outbreak, outbreak of COVID-19 in Wuhan, China, in December ...

filing for returns was extended to July 15. The tax deadline was again moved in 2021 due to tax code changes from the COVID-19 relief package from April 15 to May 17, 2021.

References

External links

"Tax Day April 15, 1913"
at AmericasLibrary.gov
Tax Return deadlines
at eFile.com (IRS electronic filing site)
Tax Day Countdown Timer
How many days until Tax Day in the current year? {{authority control April observances Taxation in the United States

History

Alignment with state and District of Columbia holidays

Changes in date

See also

References

External links