Filing tax returns with the IRS is a dreaded time of the year. Not only is the vast amount of paperwork required, but also trying to remember to do it on the due date is the cause of loads of stress. April is the least expected time of the year for everyone.
A good question to ponder is who decided when to allocate the tax deadline. The 16th Amendment in 1913 permanently enacted the federal individual income tax. Beginning in 1861, federal income tax existed as a means to ease the financial burdens caused by the Civil War in the United States.
The methodology behind the deadline system
Tradition dictated the tax return deadline to early spring. The logic behind this was a practical approach. Information contained in a tax return runs across the better part of a calendar year. To allow for enough time to account for all income, expenses, deductions, and credits, this period seemed sufficient. A year after the adoption of the 16th Amendment, the tax return due date was set for 1 March.
Back in those days, tax requirements only applied to single filers with an income that exceeded $3,000 and joint filers with an income of more than $4,000. With this threshold in 1914, it meant that the wealthy were mostly burdened with filing tax returns. In 1919, the tax return was pushed back to 15 March. This remained for the better part of 30 years. Over the years, the tax threshold declined, and the tax laws became more complex.
The modern-day deadline complexities
With the current deadline still set for 15 April, the IRS’s official statement on tax deadline extension has noted some interesting news on this front. Several states within the United States have been granted an automatic extension on their tax deadlines. This is due to the natural disaster that took place in 2024 and 2025. Nine states have been granted extensions that apply from 1 May 2025.
Florida is one of those states that fall within the grace of an extension. Florida fell victim to both Hurricane Milton as well as Hurricane Helene. These hit the state between September and October 2024. The 215 deaths caused by Hurricane Helene led to a further tax extension for North Carolina. Alabama, South Carolina, and Georgia were also open to receiving a deadline extension to 1 May 2025.
Further allocated extensions for tax filing in certain states
All of these states were affected by the 2024 FEMA disaster declarations. The borough of Juneau in Alaska had severe flooding in August 2024. This area, as well as Chaves County in New Mexico and several counties in Virginia and Tennessee, also had the tax deadline extended to 1 May 2025. Taxpayers based in California and Los Angeles can look forward to a 15 October 2025 deadline.
This was due to devastating wildfires that ravaged the area during January. Thousands of acres of land were destroyed, and 29 people lost their lives during this time.
The deadline of 3 November 2025 has been allocated to Kentucky and several counties situated in West Virginia. This was due to severe storms that affected the area during February. The complexity of these storms is related to landslides, flooding, mudslides, and straight-line winds.
Taxpayers based in or have businesses which are based within the areas of the West Bank, Israel, and Gaza have a grace period for the deadline until 30 September 2025. Although it allows a certain level of flexibility, it is still important to remember to get all tax-related documents in order. It is never advisable to wait until the last minute to ensure tax filing is done.
All required information, as well as related forms and documents, are available on the official IRS website. Individuals who require assistance concerning tax filing can visit one of the IRS offices for help and guidance.
