In the United States, Tax Day is the daily term for the day when any individual income tax returns must be submitted to the federal government. This term may also refer to the same day for each state, even when the tax maturity date is a different day.
Since 1955, for those living in the United States, the Tax Day usually falls on 15 April. For persons applying for US tax returns and living outside the United States and Puerto Rico, the Tax Day usually falls on June 15, due to a two-month automatic renewal given to the complainants by IRS 54 Publications.
The Emancipation Day, a holiday in Washington, DC commemorating emancipation in April 1862 from people enslaved to African descent and observed on the closest working day until April 16, led to a special rule to apply: when April 15 falls on Friday, tax returns because next Monday; when April 15 falls on a Saturday or Sunday, tax returns due next Tuesday.
Video Tax Day
Histori
Federal income tax was introduced with the Revenue Act of 1861 to help fund the Civil War, and was then repealed, re-adopted, and held unconstitutional. Initial taxes are based on valuation, not voluntary tax returns. Tax payment dates vary by acting.
Case Pollock v. Farmers Loans & amp; Trust Co. challenged the constitutionality of the Wilson-Gorman Tariff Act of 1894, which imposed an income tax of more than $ 4,000 at the rate of two per cent. The case was decided by the United States Supreme Court in 1895. The Supreme Court ruled that the disproportionate income tax of the Act on interest, dividends, and rent was an effective direct tax. Therefore, the Act is unconstitutional because it violates the Constitution's rule that the tax is directly shared among the states. In 1913, eighteen years later, the Sixteenth Amendment to the United States Constitution was ratified. This amendment gives the United States Congress the legal authority to impose a tax on all income regardless of the terms of distribution.
The deadline for archiving for individuals was March 1, 1913 (the first year of federal income tax), and was changed to March 15 in 1918 and again until April 15, 1955. Today, the deadline for archiving for US federal income tax returns for individuals remains April 15 or, in the event that the 15th falls on a Saturday, Sunday or holiday, the first successful day is not a Saturday, Sunday or holiday.
Maps Tax Day
Syncing with state holidays and District Columbia
The Tax Day sometimes falls on Patriot Day, a national holiday at the Commonwealth of Massachusetts and the state of Maine, or the previous weekend. When this happens for some time, the federal tax time limit is extended one day for residents of Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont and the District of Columbia, as IRS processing centers for these areas are located in Andover, Massachusetts and IRS employees who are union get a holiday. In 2011, Monday, April 18, Tax Day falls on Patriots' Day. However, federal appeals are directed to Hartford, Connecticut, Charlotte, North Carolina and Kansas City, Missouri and no further extension to Maine, Massachusetts or residents of other neighboring countries. The deadline for Maine state tax filing is still extended until April 19, 2011 by Patriots' Day.
The Emancipation Day is celebrated in Washington D.C. on the closest working day of April 16, and under federal law enacted several decades ago, the holidays observed in the District of Columbia have a national impact. If April 15th falls on Friday then Emancipation Day is celebrated on the same day and tax returns will fall on the following Monday, 18 April. When April 15 falls on a Saturday or Sunday, the Emancipation Day is celebrated on Monday and the subsequent tax refund. will mature on Tuesday.
In 2007, strong storms and floods affected the east coast, and certain countries were given extra time to file. In some cases, the deadline is extended until the end of June 25.
See also
- Tax Freedom Day
References
External links
- "Tax Day April 15, 1913" at AmericasLibrary.gov
- The Tax Refund Deadline on eFile.com (IRS electronic filing site)
Source of the article : Wikipedia
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