- published: 22 Jun 2016
- views: 581360
In the United States, Tax Day is a colloquial term for the day on which individual income tax returns are due to the federal government. The term may also refer to the same day for states, even where the tax return due date is a different day.
Since 1955, for those living in the United States, Tax Day has typically fallen on April 15. For those filing a U.S. tax return but, living outside the United States and Puerto Rico, Tax Day has typically fallen on June 15, due to the two month automatic extension granted to filers by IRS Publication 54.
When April 15 falls on a Friday, tax returns are due the following Monday, and when April 15 falls on a Saturday or Sunday, tax returns are due the following Tuesday, due to the observance of Emancipation Day in Washington, D.C.
Federal income tax was introduced with the Revenue Act of 1861 to help fund the Civil War, and subsequently repealed, re-adopted, and held unconstitutional.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.
A day is a unit of time, commonly defined as an interval equal to 24 hours. It also can mean that portion of the full day during which a location is illuminated by the light of the sun, also known as daytime. The period of time measured from local noon to the following local noon is called a solar day.
Several definitions of this universal human concept are used according to context, need and convenience. In 1967, the second was redefined in terms of the wavelength of light, and it became the SI base unit of time. The unit of measurement for time called "day", redefined in 1967 as 86,400 SI seconds and symbolized d, is not an SI unit, but it is accepted for use with SI. A civil day is usually also 86,400 seconds, plus or minus a possible leap second in Coordinated Universal Time UTC, and, in some locations, occasionally plus or minus an hour when changing from or to daylight saving time. The word day may also refer to a day of the week or to a calendar date, as in answer to the question "On which day?" Day also refers to the part of the day that is not night — also known as 'daytime'. The life patterns of humans and many other species are related to Earth's solar day and the cycle of day and night (see circadian rhythms).
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