Tax Day: A Tradition Dating Back More Than a Century

Today, April 15, marks the annual ritual known as Tax Day, when millions of Americans face the filing deadline for their federal income tax returns. While this date has become synonymous with last-minute scrambles and post office lines, the history behind this American tradition spans more than a century and reveals how our tax system has evolved.

Tax Day was first introduced in 1913 when the Sixteenth Amendment to the Constitution was ratified, giving Congress the legal authority to tax incomes without apportionment among the states. Originally, the filing deadline was set for March 1, was moved to March 15 in 1918, and finally shifted to April 15 in 1955, where it has remained since.

Before the income tax, the federal government relied heavily on other revenue sources. According to materials from the Continental Congress, financing the Revolutionary War required creative funding approaches, with the young United States struggling to raise funds from the thirteen states. In January 1779, Congress called on states to pay “quotas of fifteen millions of dollars” plus additional payments for 18 years to cover wartime expenses.

The path to our modern income tax wasn’t straightforward. The federal government first collected an income tax during the Civil War from 1862 to 1872. Later, under President Grover Cleveland’s administration, Congress enacted another income tax in 1894, but the Supreme Court ruled it unconstitutional just a year later. This decision prompted supporters to begin the lengthy process of amending the Constitution, culminating in the Sixteenth Amendment.

Homer S. Cummings, chairman of the Democratic National Committee during Woodrow Wilson’s administration, counted the income tax among the Democratic Party’s most significant accomplishments, noting it relieved the law “of the reproach of being unjustly burdensome to the poor.”

Not everyone shared this perspective. Arthur Botsford, interviewed in the 1930s Federal Writers’ Project, expressed the wariness many Americans still feel today: “If you got money in the bank, they want to know just how much, and how much interest is comin’ on it, and everything else. It may be only two dollars, and if you got money in the bank, they want to know.”

Modern Tax Filing

Today’s tax system has evolved significantly. The IRS considers returns filed on time if the envelope is properly addressed, postmarked, and deposited in the mail by the due date. For those filing electronically, the date and time in your time zone when the return is transmitted determines timeliness.

The IRS recommends filing electronically, noting it “reduces tax return errors because the tax software does the calculations, flags common errors and prompts taxpayers for missing information.” With direct deposit, most taxpayers receive refunds within 21 days.

For those who need more time, taxpayers can request an automatic six-month extension by filing Form 4868 by April 15, giving them until October 15 to file without penalties. However, this extension only applies to filing the return, not to paying any taxes owed, which are still due by April 15.

Special Circumstances

Tax Day doesn’t affect all Americans equally this year. Taxpayers in several states have received automatic extensions due to natural disasters. Those living in areas officially designated as “disaster areas” by the Federal Emergency Management Agency (FEMA) have until May 1 to file returns and make payments.

These extensions apply to areas across more than nine states, including Florida, which was hit by both Hurricane Helene and Hurricane Milton within weeks of each other in late 2024, and North Carolina, where Hurricane Helene led to at least 215 known deaths.

For taxpayers in Los Angeles County, California, the deadline has been extended to October 15 due to January wildfires. Kentucky residents and those in several West Virginia counties have until November 3 following severe February storms.

Important Reminder

Many taxpayers face another crucial deadline today: the first-quarter estimated tax payment deadline for 2025. This applies to income without tax withholdings, such as self-employment earnings, rental income, interest, dividends, or gig economy work. This could be “a surprise” for newly self-employed individuals or those who recently started contract work.

To avoid penalties, taxpayers must make quarterly payments if they expect to owe at least $1,000 for the current tax year. The IRS offers several payment options, including mail, online via IRS Direct Pay, or the Treasury Department’s Electronic Federal Tax Payment System, as well as debit cards, credit cards, or digital wallets.

Whether you’ve already filed, are rushing to meet today’s deadline, or qualify for an extension, Tax Day remains a uniquely American tradition that’s been challenging citizens for more than a century.