Tax Day is typically April 15, the annual deadline for most Americans to file federal income tax returns or request an extension. While often viewed as a yearly stress point, the date has a long history and has evolved alongside changes in the nation’s tax system.
How Tax Day Began
Before 1913, the federal government did not collect a permanent income tax. Government revenue mainly came from tariffs on imports, excise taxes on goods such as alcohol and tobacco, and land sales. That changed during the Civil War, when Congress approved the nation’s first federal income tax to help fund wartime expenses under President Abraham Lincoln.
The modern income tax became permanent after the 16th Amendment was ratified in 1913, allowing the federal government to tax income directly. That same year, taxpayers began filing a version of what is now known as Form 1040.
At first, taxes were due March 1. The deadline was later moved to March 15 under the Revenue Act of 1918 to give both taxpayers and the government more time to process returns. In 1955, the filing date was shifted again to April 15 as the number of taxpayers grew and the Internal Revenue Service sought to spread out its workload. The date has remained in place ever since.
Tax Day in New Mexico
For New Mexicans, April 15 also serves as the deadline for state income tax returns, which are filed separately but follow the same timeline as federal taxes. The deadline affects individuals, families, and small businesses across the state, as well as state revenue planning.
While Tax Day once meant long lines at post offices and late‑night mail drop‑offs, most New Mexico taxpayers now file electronically. Online filing has largely replaced paper returns, significantly changing how Tax Day looks compared to decades past.
What to Do If You’re Not Ready to File
Taxpayers who are not prepared to file by April 15 still have options. The most common is requesting a filing extension. An extension gives individuals extra time — typically until mid‑October — to submit their paperwork.
However, an extension applies only to filing, not payment. Any taxes owed are still due by April 15, and interest or penalties may apply to unpaid balances. Some taxpayers choose to estimate and pay what they believe they owe to reduce potential charges.
For those expecting a refund, missing the deadline does not carry a penalty. Refunds remain available for several years, though filing is still required to receive the money.
How Tax Day Has Changed
Over more than a century, Tax Day has evolved from handwritten returns and in‑person filing to electronic submissions and digital payment systems. While the mechanics have changed, April 15 remains a key date each year for taxpayers and government agencies alike.
Looking ahead, the deadline continues to serve as a fixed point in the annual financial calendar — even as the way Americans file continues to modernize.
