Why April 15 Exists?

Many taxpayers believe the filing deadline has always been April 15, but this is not the case. The current deadline resulted from administrative changes, including a mid-20th century shift from March 15 to April 15. (IRS, 2025a)
This change highlights a pattern: deadlines and procedures are adjusted as policymakers seek to balance compliance, staffing, and taxpayer burden.

The rise of withholding and the “pay-as-you-go” system

Most households encounter taxes through paycheck withholding. This system prevents large annual tax bills and ensures steady federal revenue. Refunds typically result from over-withholding, not from receiving a bonus.

What this history means for taxpayers today

1) Taxes serve as policy tools, not just calculations. Rules change as priorities shift, such as economic growth, fairness, simplicity, enforcement, or cost control.
2) Administration is important. The IRS is more than just forms; it is an operating agency that has evolved in structure and processes, making documentation and recordkeeping essential.
3) Deadlines and definitions evolve. When you hear “new credit,” “new deduction,” or “new reporting rule,” history suggests you should expect phased rollouts, revisions, and clarifications.

A modern takeaway for individuals and small businesses

The key lesson from tax history is that compliance improves with simple systems and accurate records. For both W-2 households and small businesses, thorough documentation reduces stress, prevents penalties, and supports effective planning.

References
Internal Revenue Service. (n.d.-a). IRS history timeline. https://www.irs.gov/irs-history-timeline IRS
Internal Revenue Service. (2025a). Historical highlights of the IRS. https://www.irs.gov/newsroom/historical-highlights-of-the-irs IRS
National Archives. (2022). 16th Amendment to the U.S. Constitution: Federal income tax. https://www.archives.gov/milestone-documents/16th-amendment National Archives