Tax Day in United States

Tax Day is an important date to remember. ©iStockphoto.com/ Jill Fromer

What do people do?

A large proportion of residents of the USA have to inform the IRS of all income that they received in the previous fiscal year. Some groups, particularly veterans, pensioners and some low-income families, do not have to file a tax return unless they wish to qualify for certain types of income subsidy. Others may wait until the last moment to file their tax return and pay any money they owe. Some people may find that filing a tax return is complicated, while others may feel that they should not have to pay income tax. In the United States, income tax returns may be filed on paper or electronically. Now, people are encouraged to file a return via Internet as this is efficient and reduces the risk of mistakes being made or documents being lost in the post.

Public life

Tax Day is not a public holiday and public life is not affected. Schools, post offices, stores and other businesses and organizations are open as usual. Public transport services run to their usual schedules and no extra congestion on highways is to be expected.

Background

Income tax was first introduced in the United States of America in 1861. A rate of three percent was levied on incomes above $800 per year and the resulting revenue was used to help fund the American Civil War effort. However, income tax was seen as unconstitutional and the law was repealed in 1872. The idea of a tax on personal income, at a rate of two percent, was reintroduced in the Revenue Act of 1894, but the legal status of this kind of tax was still unclear. In 1913, the "Sixteenth Amendment" to the Constitution of the United States was ratified. This cleared the way for the modern income tax system in the USA.

The details of the income tax system have changed greatly since 1913. The top rates of tax have varied enormously and were particularly high during the First and Second World Wars and the Great Depression. Individuals and families with very low levels of income do not have to pay income tax and may receive some subsidy via the tax system.

In 1913 Tax Day, or the filing deadline, was fixed on March 1. However, it was moved to March 15 in 1918 and April 15 in 1955, where it has remained since then. If April 15 falls on a Saturday, Sunday or a civil holiday, such as Patriot's Day, the deadline is extended to the next working day. An extension due to a holiday may only affect certain states. In 2007, the residents of some states were granted an extension due to the disruption to public life in many areas caused by a huge Nor'easter storm. In some years in Washington DC, Emancipation Day may be the reason to extend the deadline for filing an income tax return (Tax Day). In 2007, the observance Emancipation Day in Washington DC had the effect of nationally extending the 2006 income tax filing deadline from April 16 to April 17. This 2007 date change was not discovered until after many forms went to print.

Tax Day Observances

Other holidays in April 2008 in United States

• Pascua Florida Day (Wednesday, April 2, 2008)
• United Nations' Mine Awareness Day (Friday, April 4, 2008)
• United Nations' World Health Day (Monday, April 7, 2008)
• Father Damien Day (Tuesday, April 15, 2008)
• Emancipation Day (Wednesday, April 16, 2008)
• First day of Passover (Sunday, April 20, 2008)
• Patriot's Day (Monday, April 21, 2008)
• San Jacinto Day (Monday, April 21, 2008)
• Oklahoma Day (Tuesday, April 22, 2008)
• Earth Day (Tuesday, April 22, 2008)
• Administrative Professionals Day (Wednesday, April 23, 2008)
• World Book and Copyright Day (Wednesday, April 23, 2008)
• Arbor Day (Friday, April 25, 2008)
• Last day of Passover (Sunday, April 27, 2008)
• Orthodox Easter (Sunday, April 27, 2008)
• Confederate Memorial Day (Monday, April 28, 2008)

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