The deadline to file 2021 income tax returns is Monday, April 18, 2022.
- During the Civil War, the IRS is born when President Abraham Lincoln and Congress create the Commissioner of Internal Revenue and enact an income tax to pay war expenses. The first income tax levies 3% on incomes between $600 and $10,000 and 5% on anything over $10,000. This income tax lasts until 1872.- The Supreme Court rules in Pollock v. Farmers' Loan and Trust Co. that taxing incomes uniformly throughout the United States is unconstitutional.
Congress also introduces the first 1040 form and levies a 1% tax on personal incomes over $3,000 with 6% surtax on incomes of more than $500,000.- During World War I, to help finance the war, the highest rate of taxation on income is 77%. After the war, by 1929, the rate drops to 24%.- The tax filing deadline is moved from March 15 to April 15, to give taxpayers more time to prepare their returns.
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