What is the usual filing deadline for individual tax returns in the United States?

The usual filing deadline for individual tax returns in the United States is April 15th, unless it lands on a weekend or a holiday, in which case the deadline is typically extended to the next business day. This date is significant as the U.S. tax system operates on a calendar year basis, and taxpayers are required to report their income and pay any taxes owed for the previous year by this deadline. The April 15th date has become a well-known reminder for taxpayers to prepare their returns and reflect on their financial activity over the past year.

In some instances, if April 15th falls on a Saturday, Sunday, or a federal holiday, the IRS allows an extension to file without penalty, which is why understanding the context of weekends and holidays is important. This element of the tax filing deadline helps to accommodate taxpayers and ensures they have a fair opportunity to meet their obligations.