Last day to due taxes 2013 code#
The tax deadline was again moved in 2021 due to tax code changes from the COVID-19 relief package from April 15 to May 17, 2021. In 2020, due to the economic effects of the coronavirus pandemic filing for returns was extended to July 15.
In some cases, the deadline was extended to as late as June 25. In 2007 a powerful storm and flooding affected the East Coast, and certain states were granted additional time to file. For residents of Maine and Massachusetts, tax day may fall on April 19th if the 15th was Emancipation Day and the 18th is Patriots Day. This means that when the tax filing deadline is not moved for other political reasons, tax day for any particular year is always on April 15 (years when this day is a Monday through Thursday), Tuesday April 17 (years when April 15 is a Sunday) or Monday or Tuesday April 18 (years when April 15 is either a Friday or Saturday). įor both Emancipation Day and Patriots' Day, when April 15 falls on a Saturday or Sunday, tax returns are due the following Tuesday, April 18 or April 17 respectively. When April 15 falls on a Saturday or Sunday then Emancipation Day is celebrated on the following Monday and tax returns are instead due on Tuesday. If April 15 falls on a Friday, then Emancipation Day is celebrated on the same day and tax returns are instead due the following Monday, April 18. on the weekday nearest April 16, and under a federal statute enacted decades ago, holidays observed in the District of Columbia have an impact nationwide. Įmancipation Day is celebrated in Washington, D.C. In 20, when Patriots Day was again observed on the tax filing deadline, residents of Maine and Massachusetts were given extra time to file as post offices in those states would be closed on normal deadline. However, federal filings were directed to Hartford, Connecticut, Charlotte, North Carolina and Kansas City, Missouri, and there was no further extension for Maine, Massachusetts or other surrounding states' residents. When this occurred for some time, the federal tax deadline was extended by a day for the residents of Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, and the District of Columbia, because the IRS processing center for these areas was located in Andover, Massachusetts and the unionized IRS employees got the day off. Tax Day occasionally falls on Patriots' Day, a civic holiday in the Commonwealth of Massachusetts and state of Maine, or the preceding weekend. Alignment with state and District of Columbia holidays and changes in date Today, the deadline remains April 15, unless it falls on a weekend or holiday. The filing deadline for individuals was March 1 in 1913 (the first year of a federal income tax), and was changed to March 15 in 1918, and again to April 15 in 1955. This Amendment gave the United States Congress the legal authority to tax all incomes without regard to the apportionment requirement. In 1913, eighteen years later, the Sixteenth Amendment to the United States Constitution was ratified. The Act was therefore unconstitutional because it violated the Constitution's rule that direct taxes be apportioned among the states. The Supreme Court decided that the Act's unapportioned income taxes on interest, dividends, and rents were effectively direct taxes. The case was decided by the United States Supreme Court in 1895. challenged the constitutionality of the Wilson–Gorman Tariff Act of 1894, which taxed incomes over $4,000 at the rate of two percent. The early taxes were based on assessments, not voluntary tax returns.
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