Topline
Taxes are due Tuesday, April 18, instead of the usual April 15 because Tax Day can’t occur on holidays or weekends, giving Americans an extra three days to file their 2022 taxes.
Tax forms (Photo Illustration by Scott Olson/Getty Images)
Key Facts
Washington, D.C., is celebrating Emancipation Day, the anniversary of the district ending slavery in 1862, on Monday, pushing the tax deadline to Tuesday.
Taxpayers who are granted an extension have until October 16 to file.
Some places affected by natural disasters like tornadoes and flooding have already received extensions— this website lists where in Tennessee, Arkansas, Mississippi, New York, California, Alabama or Georgia qualify for an extension.
Tax season, which lasts from when the IRS starts accepting returns in January to the deadline in April, began on January 23 this year.
Key Background
The federal government wasn’t allowed to tax income until 1913 when the 16th Amendment was passed and gave Congress the authority to tax citizens’ income without tailoring rates to each states’ populations. Tax Day was initially established as March 1 before moving to March 15 in 1918 and finally to April 15 after the Internal Revenue Service (IRS) was restructured in 1954.
Surprising Fact
Federal income taxes existed for brief periods before the 16th Amendment was passed. Congress levied national income taxes in 1861 to help fund the Civil War—they were repealed after the war ended. Congress passed another flat income tax in 1894, but the Supreme Court quickly labeled it unconstitutional, because the Constitution had said that some taxes had to be apportioned to the size of the state.
Further Reading
Tax Filing Deadlines 2023: When Are My Taxes Due? (CNET)
Income Tax Day (Library of Congress)
Source: https://www.forbes.com/sites/emilywashburn/2023/04/13/tax-day-is-april-18–three-days-late-this-year-heres-why/