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Accounting & Tax
A Brief History of Tax Filing Deadlines: How We Got to April 15
Nate Foersch
by Nate Foersch
3 min read
21 March 2025

Take outs:

  • The deadline has occasionally been extended in cases of emergencies, natural disasters, and the COVID-19 pandemic. If April 15 falls on a weekend or holiday, the deadline shifts to the next business day. 

  • Different deadlines exist for businesses. Partnerships and S-corporations file by March 15, while C-corporations and sole proprietors follow the April 15 deadline. 

  • Though April 15 has been the standard for nearly 70 years, there have been discussions about changing it, including aligning it with the fiscal year or moving it to an earlier date.

A Brief History of Tax filing Deadlines:
How We Got to April 15

For most Americans, April 15 is an unavoidable date on the calendar—it's Tax Day, the day you either breathe a sigh of relief or scramble to hit "submit" on your return. But has it always been this way? Actually, no. The IRS didn't always demand your paperwork (and possibly your money) by mid-April. The deadline has shifted over time, influenced by everything from war to economic crises to the sheer need for more processing time. 

So, how did we get here? Let's take a look back. 

The Early Days:

The First Income Tax Deadlines

Before we had a modern tax system, the federal government experimented with income taxes during the Civil War (1861). The Revenue Act of 1862 introduced one of the earliest income tax filing deadlines, set at March 1—but back then, tax enforcement was shaky at best.

By 1872, Congress scrapped the income tax altogether, and for 40 years, Americans didn't have to file at all. Sounds nice, right? But as the country grew, so did the need for revenue, and taxes made a big comeback in 1913 with the 16th Amendment. This time, the deadline was to file was set at March 31.

March 15: The First 'Real' Tax Day

A few years later, in 1918, the filing deadline was pushed back two weeks to March 15. The idea was that taxpayers and the government needed more time to calculate and process returns.

For nearly four decades, Americans got used to March 15 as the big day. Some even speculated that the government chose this date to align with when corporations filed their returns, making things easier for tax professionals. But eventually, even March 15 wasn't enough time for the IRS to keep up.

April 15 Becomes the Standard (1955)

By the 1950s, tax laws had become more complicated, and the IRS was struggling to handle the flood of returns. So, in 1955, Congress gave the IRS a little breathing room by pushing the deadline to April 15, where it's remained ever since.

The reasoning wasn't just to help the IRS—it also gave taxpayers more time to get their documents in order. And, let's be honest, it probably gave the government a little extra time to collect tax payments too.

The Rare Exceptions and Extensions

While April 15 has been the norm for nearly 70 years, there have been exceptions:

Natural disasters and emergencies

The IRS has extended deadlines for those impacted by hurricanes, wildfires, and other major disasters.

The COVID-19 pandemic

In 2020, the deadline was pushed back to July 15 to give people extra time during an uncertain year. In 2021, it was extended again to May 17.

Holidays and weekends

If April 15 falls on a weekend or Emancipation Day (a Washington, D.C. holiday), the deadline shifts to the next business day.

What About Business Tax Deadlines?

While individuals have been filing by April 15 for decades, businesses operate under slightly different rules:

March 15: 

Partnerships and S-corporations file their returns by this date.

April 15:

C-corporations and sole proprietors stick to the traditional tax deadline.

September/October:

If you file an extension, these months become your new best friends. 

Could Tax Day Change Again?

Never say never! While April 15 has been the standard for a long time, it's always possible that the government could make changes down the road. Some tax professionals have suggested aligning deadlines more closely with the fiscal year, while others argue that earlier deadlines would help reduce procrastination.

For now, though, April 15 is here to stay—at least until the IRS tells us otherwise. 

If you would like to discuss your tax needs, please get in touch today. 
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