The day known as Tax Day is the deadline for American taxpayers to file an income tax return for the previous year. It falls on April 15 most years. If the fifteenth lands on a weekend or holiday, the deadline moves to the next business day. But it was not always that way.
Congress enacted a flat-rate income tax in 1894. The following year, the Supreme Court of the United States ruled it unconstitutional because it was not apportioned according to state populations. An earlier version of a federal income tax had appeared during the American Civil War, when Abraham Lincoln signed the Revenue Act of 1861 to help fund the war. It was intended as a temporary measure, but it was uneven in practice. Taxes were based on assessments rather than formal returns, and due dates varied. The tax proved unpopular and was repealed about a decade later.
The modern system began with the ratification of the Sixteenth Amendment in 1913, which gave Congress the authority to tax income. The original filing deadline was March 1. In 1918, it was moved to March 15.
Congress made major revisions to the tax code in 1954, shifting the deadline again from March 15 to April 15. The official reason was to give taxpayers more time to prepare returns and to help the Internal Revenue Service manage its workload more efficiently. Some critics have suggested it also allows the government to hold onto overpayments a bit longer.
On this day in 1955, American taxpayers observed the first April 15 filing deadline. There was no federal income tax when Benjamin Franklin famously said that nothing in life is certain except death and taxes, but few today would disagree with his observation.
Dakota Datebook written by Dr. Carole Butcher
Sources:
- Time Magazine. “How April 15 Became Tax Day.” https://time.com/3772455/april-15-history-tax-day/. Accessed 3/28/2-26.
- USA Today. “Why is tax day on April 15? Here's what to know about the history of the day.” https://www.usatoday.com/story/money/taxes/2024/04/15/why-april-15-tax-day/73326546007/Accessed 3/28/2026.
- Politico. “Congress Sets Tax Day, April 15, 1955.”
