Tax Day
Encyclopedia
In the United States, Tax Day is a colloquial term for the day on which individual income tax returns
are due to the federal government
. The term may also refer to the same day for states, even where the tax return due date is a different day.
Since 1955, Tax Day is usually on April 15. When April 15 falls on a weekend, Emancipation Day, or any other holiday, tax returns are instead due on the following business day
. In 2011, Tax Day was April 18.
to help fund the Civil War
. That Act stipulated that income tax "shall be due and payable on or before the thirtieth day of June". There is an unsubstantiated claim that the first income tax was paid only by the very wealthy, and they tended to spend their summers vacationing. The Commissioner of Internal Revenue
is said to have argued, "The collection of taxes would be much easier if an earlier assessment was made, before they leave town."
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 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
's rule that direct taxes be apportioned. In 1913, eighteen years later, the Sixteenth Amendment to the United States Constitution
was ratified. This Amendment gave the United States Congress
the legal authority to tax all incomes without regard to the apportionment requirement.
The filing deadline for individuals was March 1 in 1913 and was changed to March 15 in 1918 and again to April 15 in 1955. Today, the filing deadline for U.S. federal income tax returns for individuals remains April 15 or, in the event that the 15th falls on a Saturday, Sunday or holiday, the first succeeding day that is not a Saturday, Sunday or holiday.
Tax Day occasionally falls on Patriots' Day
, a civic holiday in the Commonwealth of Massachusetts
and state of Maine
, 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
, Massachusetts, New Hampshire
, New York
, Vermont
, and the District of Columbia because the IRS
processing center for these areas was located in Andover, Massachusetts and the unionized IRS employees got the day off. In 2011, the Monday, April 18, Tax Day fell on Patriots' Day. However, federal filings were directed to Hartford, Connecticut
, Charlotte, North Carolina
and Kansas City, Missouri
and there was no further extension for Maine, Massachusetts or other surrounding states' residents. The Maine state tax filing deadline was still extended to April 19 in 2011 due to Patriots' Day.
In 2007, Tax Day was on Tuesday, April 17, 2007 because April 15 fell on a Sunday and Monday, April 16 was Emancipation Day
, a legal holiday in the District of Columbia. A storm and flooding affected the Northeast that year and certain states were granted additional time to file. In some cases, the deadline was extended to as late as June 25. In 2011, the federal tax deadline was extended to April 18, since Emancipation Day, a holiday in Washington, D.C.
, was celebrated on April 15, a Friday.
Tax return (United States)
Tax returns in the United States are reports filed with the Internal Revenue Service or with the state or local tax collection agency containing information used to calculate income tax or other taxes...
are due to the federal government
Federal government of the United States
The federal government of the United States is the national government of the constitutional republic of fifty states that is the United States of America. The federal government comprises three distinct branches of government: a legislative, an executive and a judiciary. These branches and...
. The term may also refer to the same day for states, even where the tax return due date is a different day.
Since 1955, Tax Day is usually on April 15. When April 15 falls on a weekend, Emancipation Day, or any other holiday, tax returns are instead due on the following business day
Business day
A business day is considered every official working day of the week. Another common term is working day. Typically, these are the days between and including Monday to Friday and do not include public holidays and weekends....
. In 2011, Tax Day was April 18.
History
Federal income tax was introduced with the Revenue Act of 1861Revenue Act of 1861
The Revenue Act of 1861, formally cited as , included the first U.S. Federal income tax statute . The Act, motivated by the need to fund the Civil War , imposed an income tax to be "levied, collected, and paid, upon the annual income of every person residing in the United States, whether such...
to help fund the Civil War
American Civil War
The American Civil War was a civil war fought in the United States of America. In response to the election of Abraham Lincoln as President of the United States, 11 southern slave states declared their secession from the United States and formed the Confederate States of America ; the other 25...
. That Act stipulated that income tax "shall be due and payable on or before the thirtieth day of June". There is an unsubstantiated claim that the first income tax was paid only by the very wealthy, and they tended to spend their summers vacationing. The Commissioner of Internal Revenue
Commissioner of Internal Revenue
The Commissioner of Internal Revenue is the head of the Internal Revenue Service , a bureau within the United States Department of the Treasury.The office of Commissioner was created by Congress by the Revenue Act of 1862...
is said to have argued, "The collection of taxes would be much easier if an earlier assessment was made, before they leave town."
The case of Pollock v. Farmers' Loan & Trust Co.
Pollock v. Farmers' Loan & Trust Co.
Pollock v. Farmers' Loan & Trust Company, , aff'd on reh'g, , with a ruling of 5–4, was a landmark case in which the Supreme Court of the United States ruled that the unapportioned income taxes on interest, dividends and rents imposed by the Income Tax Act of 1894 were, in effect, direct taxes, and...
challenged the constitutionality of the Wilson-Gorman Tariff Act
Wilson-Gorman Tariff Act
The Revenue Act or Wilson-Gorman Tariff of 1894 slightly reduced the United States tariff rates from the numbers set in the 1890 McKinley tariff and imposed a 2% income tax. It is named for William L. Wilson, Representative from West Virginia, chair of the U.S. House Ways and Means Committee, and...
of 1894 which taxed incomes over $4,000 at the rate of two percent. The case was decided by the United States Supreme Court 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
United States Constitution
The Constitution of the United States is the supreme law of the United States of America. It is the framework for the organization of the United States government and for the relationship of the federal government with the states, citizens, and all people within the United States.The first three...
's rule that direct taxes be apportioned. In 1913, eighteen years later, the Sixteenth Amendment to the United States Constitution
Sixteenth Amendment to the United States Constitution
The Sixteenth Amendment to the United States Constitution allows the Congress to levy an income tax without apportioning it among the states or basing it on Census results...
was ratified. This Amendment gave the United States Congress
United States Congress
The United States Congress is the bicameral legislature of the federal government of the United States, consisting of the Senate and the House of Representatives. The Congress meets in the United States Capitol in Washington, D.C....
the legal authority to tax all incomes without regard to the apportionment requirement.
The filing deadline for individuals was March 1 in 1913 and was changed to March 15 in 1918 and again to April 15 in 1955. Today, the filing deadline for U.S. federal income tax returns for individuals remains April 15 or, in the event that the 15th falls on a Saturday, Sunday or holiday, the first succeeding day that is not a Saturday, Sunday or holiday.
Tax Day occasionally falls on Patriots' Day
Patriots' Day
Patriots' Day is a civic holiday commemorating the anniversary of the Battles of Lexington and Concord, the first battles of the American Revolutionary War...
, a civic holiday in the Commonwealth of Massachusetts
Massachusetts
The Commonwealth of Massachusetts is a state in the New England region of the northeastern United States of America. It is bordered by Rhode Island and Connecticut to the south, New York to the west, and Vermont and New Hampshire to the north; at its east lies the Atlantic Ocean. As of the 2010...
and state of Maine
Maine
Maine is a state in the New England region of the northeastern United States, bordered by the Atlantic Ocean to the east and south, New Hampshire to the west, and the Canadian provinces of Quebec to the northwest and New Brunswick to the northeast. Maine is both the northernmost and easternmost...
, 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
Maryland is a U.S. state located in the Mid Atlantic region of the United States, bordering Virginia, West Virginia, and the District of Columbia to its south and west; Pennsylvania to its north; and Delaware to its east...
, Massachusetts, New Hampshire
New Hampshire
New Hampshire is a state in the New England region of the northeastern United States of America. The state was named after the southern English county of Hampshire. It is bordered by Massachusetts to the south, Vermont to the west, Maine and the Atlantic Ocean to the east, and the Canadian...
, New York
New York
New York is a state in the Northeastern region of the United States. It is the nation's third most populous state. New York is bordered by New Jersey and Pennsylvania to the south, and by Connecticut, Massachusetts and Vermont to the east...
, Vermont
Vermont
Vermont is a state in the New England region of the northeastern United States of America. The state ranks 43rd in land area, , and 45th in total area. Its population according to the 2010 census, 630,337, is the second smallest in the country, larger only than Wyoming. It is the only New England...
, and the District of Columbia because the IRS
Internal Revenue Service
The Internal Revenue Service is the revenue service of the United States federal government. The agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue...
processing center for these areas was located in Andover, Massachusetts and the unionized IRS employees got the day off. In 2011, the Monday, April 18, Tax Day fell on Patriots' Day. However, federal filings were directed to Hartford, Connecticut
Hartford, Connecticut
Hartford is the capital of the U.S. state of Connecticut. The seat of Hartford County until Connecticut disbanded county government in 1960, it is the second most populous city on New England's largest river, the Connecticut River. As of the 2010 Census, Hartford's population was 124,775, making...
, Charlotte, North Carolina
Charlotte, North Carolina
Charlotte is the largest city in the U.S. state of North Carolina and the seat of Mecklenburg County. In 2010, Charlotte's population according to the US Census Bureau was 731,424, making it the 17th largest city in the United States based on population. The Charlotte metropolitan area had a 2009...
and Kansas City, Missouri
Kansas City, Missouri
Kansas City, Missouri is the largest city in the U.S. state of Missouri and is the anchor city of the Kansas City Metropolitan Area, the second largest metropolitan area in Missouri. It encompasses in parts of Jackson, Clay, Cass, and Platte counties...
and there was no further extension for Maine, Massachusetts or other surrounding states' residents. The Maine state tax filing deadline was still extended to April 19 in 2011 due to Patriots' Day.
In 2007, Tax Day was on Tuesday, April 17, 2007 because April 15 fell on a Sunday and Monday, April 16 was Emancipation Day
Emancipation Day
Emancipation Day is celebrated in many former British colonies in the Caribbean and areas of the United States on various dates in observance of the emancipation of slaves of African origin. It is also observed in other areas in regard to the abolition of serfdom or other forms of...
, a legal holiday in the District of Columbia. A storm and flooding affected the Northeast that year and certain states were granted additional time to file. In some cases, the deadline was extended to as late as June 25. In 2011, the federal tax deadline was extended to April 18, since Emancipation Day, a holiday in Washington, D.C.
Washington, D.C.
Washington, D.C., formally the District of Columbia and commonly referred to as Washington, "the District", or simply D.C., is the capital of the United States. On July 16, 1790, the United States Congress approved the creation of a permanent national capital as permitted by the U.S. Constitution....
, was celebrated on April 15, a Friday.