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[BK-2020-09.git] / en.wikipedia.org / Tax_Day / article.txt

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 |date2021<!-- ensure this year is specified last to override previous automatically specified parameters since this was politically moved --> = {{#time:F j (l)|May 17 2021}}<ref name=Taxday2021Moved/>
 }}
 
 |date2021<!-- ensure this year is specified last to override previous automatically specified parameters since this was politically moved --> = {{#time:F j (l)|May 17 2021}}<ref name=Taxday2021Moved/>
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-In the United States, '''Tax Day''' is the day on which individual income [[Tax return (United States)|tax returns]] are due to be submitted to the [[Federal government of the United States|federal government]].<ref name="loc">{{cite web|title=History of the US Income Tax|url=https://www.loc.gov/rr/business/hottopic/irs_history.html|publisher= Library of Congress|access-date=December 29, 2013}}</ref> Since 1955, Tax Day has typically fallen on or just after April 15. Tax Day was first introduced in 1913, when the [[Sixteenth Amendment to the United States Constitution|Sixteenth Amendment]] was ratified.
+In the United States, '''Tax Day''' is the day on which individual income [[Tax return (United States)|tax returns]] are due to be submitted to the [[Federal government of the United States|federal government]].<ref name="loc_200402_usinctaxhist">{{cite web |last=Terrell |first=Ellen |orig-date=February 2004 <!-- see https://web.archive.org/web/20210809220850/http://www.loc.gov/rr/business/hottopic/irs_history.html --> |date=December 2020 |title=Income Tax Day |url=https://guides.loc.gov/this-month-in-business-history/april/tax-day |publisher=Library of Congress |access-date=April 12, 2023 |archive-url=https://web.archive.org/web/20230325094015/https://guides.loc.gov/this-month-in-business-history/april/tax-day |archive-date=March 25, 2023 |url-status=live}}</ref> Since 1955, Tax Day has typically fallen on or just after April 15. Tax Day was first introduced in 1913, when the [[Sixteenth Amendment to the United States Constitution|Sixteenth Amendment]] was ratified.

 
 

-The date is delayed if it conflicts with a weekend or public holiday such as [[Emancipation Day#District of Columbia|Emancipation Day]]. Natural disasters or public health emergencies, most recently the [[COVID-19 pandemic]], also delay Tax Day when they prevent filing taxes on time, and state income agencies often delay their own submission deadlines to remain in common with that of the federal government. The federal government may set a different deadline for certain states, as it did when [[Patriots' Day]] conflicted.
+The date is delayed if it conflicts with a weekend or public holiday such as [[Emancipation Day#District of Columbia - April 16|Emancipation Day]]. Natural disasters or public health emergencies, most recently the [[COVID-19 pandemic]], also delay Tax Day when they prevent filing taxes on time, and state income agencies often delay their own submission deadlines to remain in common with that of the federal government. The federal government may set a different deadline for certain states, as it did when [[Patriots' Day]] conflicted.

 
 ==History==
 Federal income tax was briefly introduced with the [[Revenue Act of 1861]] to help fund the [[American Civil War|Civil War]], and subsequently repealed, re-adopted, and held unconstitutional. The early taxes were based on assessments, not voluntary tax returns. Tax payment dates varied by act.<ref>See, for example, [[Revenue Act of 1861]], section 50, [[Revenue Act of 1862]] section 91.</ref>
 
 The case of ''[[Pollock v. Farmers' Loan & Trust Co.]]'' challenged the constitutionality of the [[Wilson–Gorman Tariff Act]] of 1894, which taxed incomes over $4,000 at the rate of two percent. The case was decided by the [[United States Supreme Court]] in 1895. The Supreme Court decided that the Act's unapportioned income taxes on interest, dividends, and rents were effectively [[direct taxes]]. The Act was therefore unconstitutional because it violated the [[United States Constitution|Constitution]]'s rule that direct taxes be [[Apportionment (politics)|apportioned]] among the states.<ref>U.S. Constitution, Article I, Section 9.</ref> In 1913, eighteen years later, the [[Sixteenth Amendment to the United States Constitution]] was ratified. This Amendment gave the [[United States Congress]] the legal authority to tax all incomes without regard to the apportionment requirement.<ref>{{cite web|url=https://constitutioncenter.org/interactive-constitution/amendments/amendment-xvi|title=Common Interpretation: The Sixteenth Amendment|publisher=National Constitution Center|access-date=April 17, 2018}}</ref>
 
 
 ==History==
 Federal income tax was briefly introduced with the [[Revenue Act of 1861]] to help fund the [[American Civil War|Civil War]], and subsequently repealed, re-adopted, and held unconstitutional. The early taxes were based on assessments, not voluntary tax returns. Tax payment dates varied by act.<ref>See, for example, [[Revenue Act of 1861]], section 50, [[Revenue Act of 1862]] section 91.</ref>
 
 The case of ''[[Pollock v. Farmers' Loan & Trust Co.]]'' challenged the constitutionality of the [[Wilson–Gorman Tariff Act]] of 1894, which taxed incomes over $4,000 at the rate of two percent. The case was decided by the [[United States Supreme Court]] in 1895. The Supreme Court decided that the Act's unapportioned income taxes on interest, dividends, and rents were effectively [[direct taxes]]. The Act was therefore unconstitutional because it violated the [[United States Constitution|Constitution]]'s rule that direct taxes be [[Apportionment (politics)|apportioned]] among the states.<ref>U.S. Constitution, Article I, Section 9.</ref> In 1913, eighteen years later, the [[Sixteenth Amendment to the United States Constitution]] was ratified. This Amendment gave the [[United States Congress]] the legal authority to tax all incomes without regard to the apportionment requirement.<ref>{{cite web|url=https://constitutioncenter.org/interactive-constitution/amendments/amendment-xvi|title=Common Interpretation: The Sixteenth Amendment|publisher=National Constitution Center|access-date=April 17, 2018}}</ref>
 

-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.<ref>{{cite news|url=https://money.cnn.com/magazines/fortune/fortune_archive/2002/04/15/321414/index.htm|title=Why Is Tax Day April 15?|work=Fortune|date=April 15, 2002|access-date=March 11, 2010 | first=Jessica | last=Sung}}</ref> Today, the deadline remains April 15, unless it conflicts with on a weekend or a holiday.{{Citation needed|reason=Inconsistent with earlier in the page, where the article says Tax Day falls on the following Tuesday, not Monday.|date=April 2017}}
+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.<ref>{{cite news|url=https://money.cnn.com/magazines/fortune/fortune_archive/2002/04/15/321414/index.htm|title=Why Is Tax Day April 15?|work=Fortune|date=April 15, 2002|access-date=March 11, 2010 | first=Jessica | last=Sung}}</ref> Today, the deadline remains April 15, unless it conflicts with a weekend or holiday.{{Citation needed|reason=Inconsistent with earlier in the page, where the article says Tax Day falls on the following Tuesday, not Monday.|date=April 2017}}

 
 ==Alignment with state and District of Columbia holidays and changes in date==
 
 
 ==Alignment with state and District of Columbia holidays and changes in date==
 

-Tax Day occasionally falls on [[Patriots' Day]], a civic holiday in the Commonwealth of [[Massachusetts]] and state of [[Maine]], or the preceding weekend. 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 (state)|New York]], [[Vermont]], and the [[District of Columbia]], because the [[Internal Revenue Service|IRS]] processing center for these areas was located in [[Andover, Massachusetts#Points of interest|Andover, Massachusetts]] and the unionized IRS employees got the day off.<ref>{{cite web|url=https://www.irs.gov/uac/Patriot's-Day-2007-Gives-Some-Taxpayers-Extra-Tax-Time|title=Patriot's Day 2007 Gives Some Taxpayers Extra Tax Time, IR-2006-170|publisher=Internal Revenue Service|date=November 8, 2006|access-date=March 27, 2013}}</ref> In 2011 and 2015, Tax Day fell on Patriots' Day. However, federal filings were directed to [[Hartford, Connecticut]], [[Charlotte, North Carolina]] and [[Kansas City, Missouri]],<ref>{{cite web|url=https://www.irs.gov/uac/MASSACHUSETTS---Where-to-File-Addresses-for-Taxpayers-and-Tax-Professionals|title=Massachusetts: Where to File Addresses for Individual Taxpayers|publisher=Internal Revenue Service|access-date=March 27, 2013}}</ref> and there was no further extension for Maine, Massachusetts or other surrounding states' residents.<ref>{{cite news |url= http://www.pressherald.com/news/whos-paying-taxes_-half-of-us_2011-04-18.html |at= Why is the deadline today? (sidebar) |title= Who's paying taxes? Half of us |first= Stephen |last= Ohlemacher |agency= Associated Press |work= Portland Press Herald |date= April 18, 2011 |access-date= April 18, 2011}} No reference to Patriots' Day and deadline pegged at "midnight tonight."</ref><ref>{{cite web |url= http://www.efile.com/tax-day-deadlines/ |title= Tax Day 2011: Tax Deadlines for Tax Year 2010 |work= [[IRS eFile|eFile]] |date= n.d. |publisher= Internal Revenue Service |access-date= April 18, 2011}} No reference to Patriots' Day and deadline pegged at April 18.</ref><ref name="2015Pub509">{{cite web |title=2015 Publication 509 |url=https://www.irs.gov/pub/irs-prior/p509--2015.pdf  |website=Internal Revenue Service |publisher=Department of the Treasury |access-date=12 December 2021 |date=6 November 2014 |quote=A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. A statewide legal holiday does not delay a due date for making a federal tax deposit.}}</ref> In 2019 and 2021, 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.<ref>{{cite web |url=https://www.aarp.org/money/taxes/info-2019/irs-government-shutdown.html |title=Here's What the Shutdown Means for Filing Your Taxes |last=Edelson |first=Harriet |date=January 8, 2019 |website=aarp.org |publisher=AARP |access-date=March 15, 2019 |quote=For most taxpayers, Monday, April 15, 2019, is the filing deadline to submit 2018 tax returns. Because of the Patriots’ Day holiday on April 15 in Maine and Massachusetts taxpayers who live in those states have until April 17, 2019, to file their returns, the IRS said.}}</ref><ref>{{cite web |url=https://www.accountingweb.com/tax/sales-tax/patriots-day-gives-certain-taxpayers-extra-day-to-file-return |title=Patriots' Day Gives Certain Taxpayers Extra Day to File Return |author=<!--Not stated--> |date=February 14, 2002 |website=accountingweb.com |publisher=AccountingWeb |access-date=March 15, 2019 |quote=April 15 – known to most citizens as the day tax returns are due – is a state holiday in Maine and Massachusetts. The Patriots' Day holiday celebrates the battles that began our nation's fight for independence. The real Patriots' Day is April 19, but the day is officially celebrated in these two states on the nearest Monday, which this year is April 15...Residents of Massachusetts also file in Andover and are granted the tax holiday. Residents of Maine file in Philadelphia this year, but are granted the holiday because the Maine post offices will be closed on the 15th.}}</ref><ref name="2022Pub509" />
+Tax Day occasionally falls on [[Patriots' Day]], a civic holiday in the Commonwealth of [[Massachusetts]] and state of [[Maine]], or the preceding weekend. 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 (state)|New York]], [[Vermont]], and the [[District of Columbia]], because the [[Internal Revenue Service|IRS]] processing center for these areas was located in [[Andover, Massachusetts#Points of interest|Andover, Massachusetts]] and the unionized IRS employees got the day off.<ref>{{cite web|url=https://www.irs.gov/uac/Patriot's-Day-2007-Gives-Some-Taxpayers-Extra-Tax-Time|title=Patriot's Day 2007 Gives Some Taxpayers Extra Tax Time, IR-2006-170|publisher=Internal Revenue Service|date=November 8, 2006|access-date=March 27, 2013}}</ref> In 2011 and 2015, Tax Day fell on Patriots' Day. However, federal filings were directed to [[Hartford, Connecticut]], [[Charlotte, North Carolina]] and [[Kansas City, Missouri]],<ref>{{cite web|url=https://www.irs.gov/uac/MASSACHUSETTS---Where-to-File-Addresses-for-Taxpayers-and-Tax-Professionals|title=Massachusetts: Where to File Addresses for Individual Taxpayers|publisher=Internal Revenue Service|access-date=March 27, 2013}}</ref> and there was no further extension for Maine, Massachusetts or other surrounding states' residents.<ref>{{cite news |url= http://www.pressherald.com/news/whos-paying-taxes_-half-of-us_2011-04-18.html |at= Why is the deadline today? (sidebar) |title= Who's paying taxes? Half of us |first= Stephen |last= Ohlemacher |agency= Associated Press |work= Portland Press Herald |date= April 18, 2011 |access-date= April 18, 2011}} No reference to Patriots' Day and deadline pegged at "midnight tonight."</ref><ref>{{cite web |url= http://www.efile.com/tax-day-deadlines/ |title= Tax Day 2011: Tax Deadlines for Tax Year 2010 |work= [[IRS eFile|eFile]] |date= n.d. |publisher= Internal Revenue Service |access-date= April 18, 2011}} No reference to Patriots' Day and deadline pegged at April 18.</ref><ref name="2015Pub509">{{cite web |title=2015 Publication 509 |url=https://www.irs.gov/pub/irs-prior/p509--2015.pdf  |website=Internal Revenue Service |publisher=Department of the Treasury |access-date=December 12, 2021 |date=6 November 2014 |quote=A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. A statewide legal holiday does not delay a due date for making a federal tax deposit.}}</ref> In 2019 and 2021, 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.<ref>{{cite web |url=https://www.aarp.org/money/taxes/info-2019/irs-government-shutdown.html |title=Here's What the Shutdown Means for Filing Your Taxes |last=Edelson |first=Harriet |date=January 8, 2019 |website=aarp.org |publisher=AARP |access-date=March 15, 2019 |quote=For most taxpayers, Monday, April 15, 2019, is the filing deadline to submit 2018 tax returns. Because of the Patriots’ Day holiday on April 15 in Maine and Massachusetts taxpayers who live in those states have until April 17, 2019, to file their returns, the IRS said.}}</ref><ref>{{cite web |url=https://www.accountingweb.com/tax/sales-tax/patriots-day-gives-certain-taxpayers-extra-day-to-file-return |title=Patriots' Day Gives Certain Taxpayers Extra Day to File Return |author=<!--Not stated--> |date=February 14, 2002 |website=accountingweb.com |publisher=AccountingWeb |access-date=March 15, 2019 |quote=April 15 – known to most citizens as the day tax returns are due – is a state holiday in Maine and Massachusetts. The Patriots' Day holiday celebrates the battles that began our nation's fight for independence. The real Patriots' Day is April 19, but the day is officially celebrated in these two states on the nearest Monday, which this year is April 15...Residents of Massachusetts also file in Andover and are granted the tax holiday. Residents of Maine file in Philadelphia this year, but are granted the holiday because the Maine post offices will be closed on the 15th.}}</ref><ref name="2022Pub509" />

 
 

-[[Emancipation Day#District of Columbia|Emancipation Day]] is celebrated in [[Washington, D.C.]] 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.  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.<ref>{{cite web|last=Ellis|first=Blake|title=Tax day extended to April 18|url=https://money.cnn.com/2011/01/04/pf/taxes/tax_deadline_extended |publisher=[[CNN Money]] |access-date=December 29, 2013}}</ref><ref>{{cite web|title=2016 Tax Season Opens Jan. 19 for Nation's Taxpayers |url=https://www.irs.gov/uac/Newsroom/2016-Tax-Season-Opens-Jan-19-for-Nations-Taxpayers |publisher=U.S. Internal Revenue Service |access-date=April 7, 2016 |date=December 21, 2015|quote=The filing deadline to submit 2015 tax returns is Monday, April 18, 2016, rather than the traditional April 15 date. Washington, D.C., will celebrate Emancipation Day on that Friday, which pushes the deadline to the following Monday for most of the nation.}}</ref> 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.<ref>{{cite news|url=http://www.newsobserver.com/news/local/article144655904.html|title=April 15 is always Tax Day, right? Well, not this year. Here's why|last=Iszler|first=Madison|work=[[News & Observer]]|date=April 14, 2017|access-date=April 15, 2017}}</ref>
+[[Emancipation Day#District of Columbia - April 16|Emancipation Day]] is celebrated in [[Washington, D.C.]] on April 16 or the nearest weekday.  Under the [[Internal Revenue Code|federal Tax Code]] holidays observed in the District of Columbia have an impact nationwide.<ref>{{Cite web |title=26 U.S. Code § 7503 - Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday |url=https://www.law.cornell.edu/uscode/text/26/7503 |access-date=2023-04-15 |website=LII / Legal Information Institute |language=en}}</ref>  If April 15 falls on a Friday then Emancipation Day is observed  in [[Washington, D.C.]] on April 15 (the nearest weekday to Saturday the 16th) and Tax Day becomes the following Monday, April 18.<ref>{{cite web|last=Ellis|first=Blake|title=Tax day extended to April 18|url=https://money.cnn.com/2011/01/04/pf/taxes/tax_deadline_extended |publisher=[[CNN Money]] |access-date=December 29, 2013}}</ref><ref>{{cite web|title=2016 Tax Season Opens Jan. 19 for Nation's Taxpayers |url=https://www.irs.gov/uac/Newsroom/2016-Tax-Season-Opens-Jan-19-for-Nations-Taxpayers |publisher=U.S. Internal Revenue Service |access-date=April 7, 2016 |date=December 21, 2015|quote=The filing deadline to submit 2015 tax returns is Monday, April 18, 2016, rather than the traditional April 15 date. Washington, D.C., will celebrate Emancipation Day on that Friday, which pushes the deadline to the following Monday for most of the nation.}}</ref> When April 15 falls on a Saturday or Sunday then Emancipation Day is observed on the following Monday and tax returns are instead due on Tuesday.<ref>{{cite news|url=http://www.newsobserver.com/news/local/article144655904.html|title=April 15 is always Tax Day, right? Well, not this year. Here's why|last=Iszler|first=Madison|work=[[News & Observer]]|date=April 14, 2017|access-date=April 15, 2017}}</ref>

 
 

-For 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.<ref>{{cite web|title=Internal Revenue Bulletin: 2011-10|url=https://www.irs.gov/irb/2011-10_IRB#NOT-2011-17|access-date=December 29, 2013|publisher=Internal Revenue Service}}</ref><ref>{{cite web|last=Roos|first=Dave|title=Why do Americans pay taxes on April 15?|url=http://money.howstuffworks.com/personal-finance/personal-income-taxes/april-15-tax-day1.htm|access-date=December 29, 2013|work=How Stuff Works}}</ref> 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). 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.<ref name="2022Pub509">{{cite web |title=2022 Publication 509 |url=https://www.irs.gov/pub/irs-dft/p509--dft.pdf |website=Internal Revenue Service |publisher=Department of the Treasury |access-date=12 December 2021 |date=21 October 2021 |quote=Individuals who live in Maine and Massachusetts have until April 19, 2022, to file their 2021 Form 1040 or Form 1040-SR because April 15, 2022, is Emancipation Day and April 18, 2022, is Patriots’ Day.}}</ref>
+For 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.<ref>{{cite web|title=Internal Revenue Bulletin: 2011-10|url=https://www.irs.gov/irb/2011-10_IRB#NOT-2011-17|access-date=December 29, 2013|publisher=Internal Revenue Service}}</ref><ref>{{cite web|last=Roos|first=Dave|title=Why do Americans pay taxes on April 15?|url=http://money.howstuffworks.com/personal-finance/personal-income-taxes/april-15-tax-day1.htm|access-date=December 29, 2013|work=How Stuff Works}}</ref> 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). 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.<ref name="2022Pub509">{{cite web |title=2022 Publication 509 |url=https://www.irs.gov/pub/irs-dft/p509--dft.pdf |website=Internal Revenue Service |publisher=Department of the Treasury |access-date=December 12, 2021 |date=October 21, 2021 |quote=Individuals who live in Maine and Massachusetts have until April 19, 2022, to file their 2021 Form 1040 or Form 1040-SR because April 15, 2022, is Emancipation Day and April 18, 2022, is Patriots’ Day.}}</ref>

 
 

-In 2007 a powerful [[April 2007 nor'Easter|storm and flooding affected the East Coast]], and certain states were granted additional time to file. In some cases, the deadline was extended to as late as June 25.<ref>{{cite web|url=https://www.irs.gov/uac/IRS-Gives-Northeast-Storms-Victims-Until-April-26-to-File-Tax-Returns|title= IRS Gives Northeast Storms Victims Until April 26 to File Tax Returns |publisher=Internal Revenue Service |date=April 18, 2007|access-date=March 27, 2013}}</ref><ref>{{cite web|url=https://www.irs.gov/uac/IRS-Grants-Tax-Relief-for-Certain-Northeast-Storm,-Flooding-Victims;-Taxpayers-Have-Until-June-25-to-File-Returns|title=IRS Grants Tax Relief for Certain Northeast Storm, Flooding Victims; Taxpayers Have Until June 25 to File Returns|publisher=Internal Revenue Service |access-date=March 27, 2013}}</ref>
+In 2007 a powerful [[April 2007 nor'Easter|storm and flooding affected the East Coast]], and certain states were granted additional time to file. In some cases, the deadline was extended to as late as June 25.<ref name="irs_20070418_taxdayddelay">{{cite web|url=https://www.irs.gov/uac/IRS-Gives-Northeast-Storms-Victims-Until-April-26-to-File-Tax-Returns|title= IRS Gives Northeast Storms Victims Until April 26 to File Tax Returns |publisher=Internal Revenue Service |date=April 18, 2007 |access-date=March 27, 2013 |id=IR-2007-92 |archive-url=https://web.archive.org/web/20140416230420/http://www.irs.gov/uac/IRS-Gives-Northeast-Storms-Victims-Until-April-26-to-File-Tax-Returns |archive-date=April 16, 2014 |url-status=dead}}</ref><ref name="irs_20070426_taxdaydelay">{{cite web|url=https://www.irs.gov/uac/IRS-Grants-Tax-Relief-for-Certain-Northeast-Storm,-Flooding-Victims;-Taxpayers-Have-Until-June-25-to-File-Returns |title=IRS Grants Tax Relief for Certain Northeast Storm, Flooding Victims; Taxpayers Have Until June 25 to File Returns |date=April 26, 2007 |publisher=Internal Revenue Service |access-date=March 27, 2013 |archive-url=https://web.archive.org/web/20150501105926/http://www.irs.gov/uac/IRS-Grants-Tax-Relief-for-Certain-Northeast-Storm,-Flooding-Victims;-Taxpayers-Have-Until-June-25-to-File-Returns |archive-date=May 1, 2015 |url-status=dead}}</ref>

 
 

-In 2020, due to the economic effects of the [[COVID-19 pandemic|coronavirus pandemic]] filing for returns was extended to July 15.<ref name=Taxday2020Moved>{{cite web|url=https://www.politico.com/news/2020/03/20/trump-administration-moves-tax-day-to-july-15-138756|title=Trump administration moves Tax Day to July 15|work=[[Politico]]|date=March 20, 2020|access-date=March 20, 2020|author=Brian Faler}}</ref><ref>IRS Notice 2020-23, "https://www.irs.gov/pub/irs-drop/n-20-23.pdf"</ref> 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.<ref name=Taxday2021Moved>{{cite web|url=https://www.irs.gov/newsroom/tax-day-for-individuals-extended-to-may-17-treasury-irs-extend-filing-and-payment-deadline|title=Tax Day for individuals extended to May 17: Treasury, IRS extend filing and payment deadline|work=[[IRS]]|date=March 17, 2021|access-date=March 18, 2021}}</ref>
+In 2020, due to the economic effects of the [[COVID-19 pandemic|coronavirus pandemic]] filing for returns was extended to July 15.<ref name=Taxday2020Moved>{{cite web|url=https://www.politico.com/news/2020/03/20/trump-administration-moves-tax-day-to-july-15-138756|title=Trump administration moves Tax Day to July 15|work=[[Politico]]|date=March 20, 2020|access-date=March 20, 2020|author=Brian Faler}}</ref><ref name="irs_20200409_taxdaydelay">{{cite web |url=https://www.irs.gov/newsroom/irs-extends-more-tax-deadlines-to-cover-individuals-trusts-estates-corporations-and-others |title=IRS extends more tax deadlines to cover individuals, trusts, estates corporations and others |date=April 9, 2020 |website=Internal Revenue Service |access-date=April 19, 2023 |archive-url=https://web.archive.org/web/20200411011917/https://www.irs.gov/newsroom/irs-extends-more-tax-deadlines-to-cover-individuals-trusts-estates-corporations-and-others |archive-date=2020-04-11 |url-status=live}}</ref> 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.<ref name=Taxday2021Moved>{{cite web|url=https://www.irs.gov/newsroom/tax-day-for-individuals-extended-to-may-17-treasury-irs-extend-filing-and-payment-deadline|title=Tax Day for individuals extended to May 17: Treasury, IRS extend filing and payment deadline|work=[[IRS]]|date=March 17, 2021|access-date=March 18, 2021}}</ref>

 
 ==See also==
 * [[Jackie Robinson Day]]
 
 ==See also==
 * [[Jackie Robinson Day]]