In the United States, Tax Day is the common term for the day on which income tax returns (statements about income taxes) are due to the federal and state governments from U.S. citizens, resident aliens, and certain nonresident aliens. More specifically, this is the last day on which tax returns can be mailed (as postmarked) to avoid penalties, with some exceptions; because of withholding and estimated tax payment requirements, most actual payments of income taxes are made months beforehand. Since 1955, in the United States, Tax Day is usually April 15.

Federal income tax was introduced with the Revenue Act of 1861 to help fund the Civil War. That Act stipulated that income tax "shall be due and payable on or before the thirtieth day of June". There is an unsubstantiated claim that the first income tax was paid only by the very wealthy, and they tended to spend their summers vacationing. The Commissioner of Internal Revenue is said to have argued, "The collection of taxes would be much easier if an earlier assessment was made, before they leave town."^{[citation needed]}

(... from Wikipedia on 2010-09-03 13:01:55 )