Tax Day is the annual deadline for filing income tax returns to the Internal Revenue Service (IRS) in the United States. In most years, Tax Day falls on April 15th, but in certain circumstances, the deadline can be extended. In this article, we will explore why Tax Day is April 18th for some years and the factors that can influence the deadline.
History of Tax Day
The first federal income tax was enacted in 1861 to help fund the Union’s expenses during the Civil War. The original tax was repealed in 1872, but a new income tax was established in 1913 with the passage of the 16th Amendment to the U.S. Constitution. Initially, Tax Day was March 1st, but the deadline was later changed to March 15th and then to April 15th in 1955.
Why Is Tax Day April 18th in Some Years?
In some years, the deadline for filing income tax returns is extended beyond April 15th. The most common reason for an extension is when April 15th falls on a weekend. When this occurs, the deadline is moved to the following Monday. However, in some cases, Tax Day can be extended even further.
In 2017, Tax Day was moved from April 15th to April 18th due to the observance of Emancipation Day in Washington D.C. Emancipation Day is a holiday that commemorates the day that President Abraham Lincoln signed the Compensated Emancipation Act, which freed over 3,000 enslaved individuals in the District of Columbia. Because Emancipation Day falls on April 16th, the observed holiday is moved to the nearest weekday, which in 2017 was April 17th. Since April 17th is a legal holiday in Washington D.C., the deadline for filing taxes was moved to April 18th.
Other factors that can influence the Tax Day deadline include natural disasters, federal government shutdowns, and other unforeseen events that can disrupt the normal operations of the IRS.
Conclusion
In conclusion, Tax Day is the annual deadline for filing income tax returns to the IRS in the United States. In most years, Tax Day falls on April 15th, but the deadline can be extended in certain circumstances. One common reason for an extension is when April 15th falls on a weekend, and the deadline is moved to the following Monday. In 2017, Tax Day was moved to April 18th due to the observance of Emancipation Day in Washington D.C. Other factors that can influence the deadline include natural disasters, federal government shutdowns, and other unforeseen events. Individuals who have questions about the Tax Day deadline or need assistance with filing their taxes should consult a qualified tax professional or visit the IRS website for more information.