[4][5] Federal income tax was briefly introduced with the Revenue Act of 1861 to help fund the Civil War, and subsequently repealed, re-adopted, and held unconstitutional.
[6] 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.
This Amendment gave the United States Congress the legal authority to tax all incomes without regard to the apportionment requirement.
and is one of the old quarter days, when rates and taxes were paid, rents were due, servants were hired, and school terms started; March 25 O.S.
[15][16] 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.
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.
However, federal filings were directed to Hartford, Connecticut, Charlotte, North Carolina, and Kansas City, Missouri,[19] and there was no further extension for Maine, Massachusetts, or other surrounding states' residents.
[28] In 2007 a powerful storm and flooding affected the East Coast, and certain states were granted additional time to file.