69-565: In the United States, Tax Day is the day on which individual income tax returns are due to be submitted to the federal government . Since 1955, Tax Day has typically fallen on or just after April 15. Tax Day was first introduced in 1913, when the Sixteenth Amendment was ratified. The date is delayed if it conflicts with a weekend or public holiday such as Emancipation Day . Natural disasters or public health emergencies, most recently
138-796: A Net Operating Loss to a prior tax period. Form 1045 is generally processed much faster than Form 1040X. Tax return laws generally prohibit disclosure of any information gathered on a state tax return. Likewise, the federal government may not (with certain exceptions) disclose tax return information without the filer's permission, and each federal agency is also limited in how it can share such information with other federal agencies. Occasionally there have been efforts in Congress to require tax returns to be open to public inspection. For example, Senators Robert M. La Follette and George W. Norris supported such legislation, applicable to both individual and corporate returns, and public disclosure for wealthy taxpayers
207-509: A Saturday or Sunday then Emancipation Day is observed on the following Monday and tax returns are instead due on Tuesday. Tax Day occasionally falls on Patriots' Day , a civic holiday in the Commonwealth of Massachusetts and state of Maine , or the preceding weekend. When this occurred for some time, the federal tax deadline was extended by a day for the residents of Maine, Maryland , Massachusetts, New Hampshire , New York , Vermont , and
276-527: A combination of regular appropriations and emergency funding in response to events. Following the attacks of September 11, 2001 , Congress passed the Homeland Security Act of 2002 , which created the Department of Homeland Security (DHS) to better coordinate among the different federal agencies that deal with law enforcement, disaster preparedness and recovery, border protection and civil defense. FEMA
345-522: A current disaster in a way that reduces the impact of a similar future disaster. FEMA's emergency response is based on small, decentralized teams trained in such areas as the National Disaster Medical System (NDMS), Urban Search and Rescue (USAR), Disaster Mortuary Operations Response Team (DMORT), Disaster Medical Assistance Team (DMAT), and Mobile Emergency Response Support (MERS). FEMA's National Response Coordination Center (NRCC)
414-692: A federal asset—for example, the 1995 bombing of the Alfred P. Murrah Federal Building in Oklahoma City , Oklahoma, or the Space Shuttle Columbia in the 2003 return-flight disaster . While on-the-ground support of disaster recovery efforts is a major part of FEMA's charter, the agency provides state and local governments with experts in specialized fields, funding for rebuilding efforts, and relief funds for infrastructure development by directing individuals to access low-interest loans, in conjunction with
483-518: A major agency of the Department of Homeland Security. The Administrator for Federal Emergency Management reports directly to the Secretary of Homeland Security . In March 2003, FEMA joined 22 other federal agencies, programs and offices in becoming the Department of Homeland Security. The new department, headed by Secretary Tom Ridge , brought a coordinated approach to national security from emergencies and disasters – both natural and man-made. FEMA manages
552-408: A measure in 1803 that provided relief for Portsmouth merchants by extending the time they had for remitting tariffs on imported goods. This is widely considered the first piece of legislation passed by the federal government that provided relief after a disaster. Between 1803 and 1930, ad hoc legislation was passed more than 100 times for relief or compensation after a disaster. Examples include
621-684: A mistake on a previously filed individual income tax return can file corrections with Form 1040X . In the United States, taxpayers may file an amended return with the Internal Revenue Service to correct errors reported on a previously paid tax return. Typically a taxpayer does not need to file an amended return if he or she has math errors as the IRS will make the necessary corrections. For individuals, amended returns are filed using Form 1040X , Amended U.S. Individual Income Tax Return. In some cases taxpayers may use Form 1045 , for example, to carry back
690-458: A mockery of FEMA's new motto, "A Nation Prepared", and would "fundamentally sever FEMA from its core functions", "shatter agency morale" and "break longstanding, effective and tested relationships with states and first responder stakeholders". The inevitable result of the reorganization of 2003, warned Brown, would be "an ineffective and uncoordinated response" to a terrorist attack or a natural disaster. Hurricane Katrina in 2005 demonstrated that
759-449: A nuclear war, dubbed CRP-2B . FEMA offers a large number of training classes, either at its own centers, through programs at the state level, in cooperation with colleges and universities, or online. The latter are free classes available to anyone, although only those with U.S. residency or work eligibility can take the final examinations. More information is available on the FEMA website under
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#1732851963405828-462: A pilot of Direct File , where people can calculate and submit their federal taxes and some state taxes in partnership with select state tax agencies for free. This initiative came as a result of the 2022 Inflation Reduction Act , signed into law by President Joe Biden . TurboTax is the most popular tax preparation software in the United States, holding a 66.6% market share of self-prepared returns in 2018. H&R Block at Home (formerly TaxCut )
897-512: A specified amount (adjusted annually for inflation) are required by law to file Federal income tax returns (and pay remaining income taxes if applicable). Gross income includes most kinds of income regardless of whether the income arises from legitimate businesses. Income from the sale of illegal drugs, for example, is taxable. Many criminals, such as Al Capone , are indicted not only for their non-tax crimes, but for failure to file Federal income tax returns (and pay income taxes). Many Americans find
966-401: A truck with satellite uplink, computers, telephone, and power generation at a staging area near a disaster so that the responders can communicate with the outside world. There are also Mobile Air Transportable Telecommunications System (MATTS) assets which can be airlifted in. Also, portable cell phone towers can be erected to allow local responders to access telephone systems. The first test of
1035-539: A weekend or holiday. Emancipation Day is celebrated in Washington, D.C. , on April 16 or the nearest weekday. Under the federal Tax Code holidays observed in the District of Columbia have an impact nationwide. If April 15 falls on a Friday then Emancipation Day is observed in Washington, D.C. , on April 15 (the nearest weekday to Saturday the 16th) and Tax Day becomes the following Monday, April 18. When April 15 falls on
1104-587: Is IRS Form 1040 . A tax return provides information so that the taxation authority can check on the taxpayer's calculations, or can determine the amount of tax owed if the taxpayer is not required to calculate that amount. In contrast, an information return is a declaration by some person, such as a third party, providing economic information about one or more potential taxpayers. Information returns are reports used to transmit information about income, receipts or other matters that may affect tax liabilities. For example, Form W-2 and Form 1099 are used to report on
1173-593: Is a multiagency center located at FEMA HQ that coordinates the overall Federal support for major disasters and emergencies, including catastrophic incidents in support of operations at the regional level. The FEMA Administrator, or his or her delegate, activates the NRCC in anticipation of, or in response to, an incident by activating the NRCC staff, which includes FEMA personnel, the appropriate Emergency Support Functions, and other appropriate personnel (including nongovernmental organization and private sector representatives). During
1242-450: Is always on April 15 (years when this day is a Monday through Thursday), Tuesday April 17 (years when April 15 is a Sunday) or Monday or Tuesday April 18 (years when April 15 is either a Friday or Saturday). For residents of Maine and Massachusetts, tax day may fall on April 19 if the 15th was Emancipation Day and the 18th is Patriots Day. Tax Day may be delayed by natural disasters or public health emergencies. Such reliefs may be granted for
1311-553: Is available to homeowners in flood plains, through the National Flood Insurance Program , and also works to enforce no-build zones in known flood plains and relocate or elevate some at-risk structures. Pre-Disaster Mitigation grants are available to acquire property for conversion to open space, retrofit existing buildings, construct tornado and storm shelters, manage vegetation for erosion and fire control, and small flood control projects. Critics say this program
1380-721: Is broken out into three primary grant programs: State Homeland Security Grant Program (SHSP), Urban Area Security Initiative (UASI), and Operation Stonegarden (OPSG). As of 2024, the Tribal Homeland Security Grant Program (THSGP) is funded as a percentage carveout of HSGP as well. The Nonprofit Security Grant Program (NSGP) used to be funded under the HSGP as well, but Congress now funds that program separate from HSGP. NSGP provides funding for nonprofit organizations more at risk to terrorist actions and domestic violence extremeism to invest in target hardening. This includes, but
1449-406: Is not limited to, organizations such as educational facilities, hospitals, and house of worship. In 2024, FEMA administered over $ 3 billion across the suite of homeland security grants. In 2018, FEMA had an annual budget of $ 18 billion that is used and distributed in different states according to the emergencies that occur in each one. An annual list of the use of these funds is disclosed at
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#17328519634051518-485: Is the second most popular with a 14% share. Other popular tax software includes: TaxACT at 7%, Tax Hawk (including FreeTaxUSA ) at 5.9%, Credit Karma 's free tax software (now owned by Intuit /TurboTax) at 1.7%, and TaxSlayer at 1.5%. In some countries, the tax agency provides a prefilled return to streamline the process, but the United States has failed to adopt these technologies as of 2013 after lobbying by tax preparation companies like Intuit . A similar reform
1587-467: Is underperforming because it is starved for funding compared to disaster response and recovery, the process of applying for a buyout is unreasonably slow, and is wasting taxpayer dollars because the National Flood Insurance Program has paid to reconstruct some properties up to 18 times. 1% of NFIP-insured properties are responsible for more than one quarter of the money the program has paid out. The Hazard Mitigation Grant Program funds rebuilding after
1656-532: The COVID-19 pandemic , also delay Tax Day when they prevent filing taxes on time. State income agencies often delay their own submission deadlines to remain in common with that of the federal government. The federal government may set a different deadline for certain states, as it did when Patriots' Day conflicted. Many anti-tax protests have been deliberately organized on Tax Day, with the Tea Party protests being one of
1725-490: The COVID-19 pandemic . According to a tweet posted on April 12, 2022, by Deanne Criswell , the FEMA flag, used between 1981 and 2003, was reintroduced. During the debate of the Homeland Security Act of 2002, some called for FEMA to remain as an independent agency. Following the failed response to Hurricane Katrina, critics called for FEMA to be removed from the Department of Homeland Security. Today FEMA exists as
1794-624: The District of Columbia , because the IRS processing center for these areas was located in Andover, Massachusetts , and the unionized IRS employees got the day off. In 2011 and 2015, Tax Day fell on Patriots' Day. However, federal filings were directed to Hartford, Connecticut , Charlotte, North Carolina , and Kansas City, Missouri , and there was no further extension for Maine, Massachusetts, or other surrounding states' residents. In 2019 and 2021, when Patriots Day
1863-904: The Federal Insurance Administration , the National Fire Prevention and Control Administration , the National Weather Service Community Preparedness Program , the Federal Preparedness Agency of the General Services Administration and the Federal Disaster Assistance Administration activities from HUD. FEMA was also given the responsibility for overseeing the nation's Civil Defense, a function which had previously been performed by
1932-529: The General Services Administration (GSA) (upon termination of the OEmP). These actions demonstrated that, during those years, the nation's domestic preparedness was addressed by several disparate legislative actions, motivated by policy and budgetary earmarking, and not by a single, unifying, comprehensive strategy to meet the nation's needs over time. Then, in 1978 an effort was made to consolidate
2001-699: The Mount Weather Emergency Operations Center. ONSC also coordinated the continuing efforts of other Federal Executive Agencies. FEMA began administering the Center for Domestic Preparedness in 2007. FEMA administers the Homeland Security Grant Program (HSGP) which provides funding to state governments, local governments, Tribal governemnts, and Territorial governments along with specified Urban Areas and counties along international borders to invest in security enhancements. HSGP
2070-584: The National Flood Insurance Program . Other programs FEMA previously administered have since been internalized or shifted under direct DHS control. FEMA is also home to the National Continuity Programs Directorate (formerly the Office of National Security Coordination). ONSC was responsible for developing, exercising, and validating agency-wide continuity of government plans as well as overseeing and maintaining continuity readiness including
2139-514: The Ready Campaign , the national public service advertising campaign in collaboration with the Ad Council , to educate and empower Americans to prepare for and respond to emergencies including natural and man-made disasters. The Ready Campaign and its Spanish-language version Listo asks individuals to do three things: build an emergency supply kit, make a family emergency plan and be informed about
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2208-498: The Small Business Administration . In addition to this, FEMA provides funds for response personnel training throughout the United States as part of the agency's preparedness effort. Federal emergency management in the U.S. has existed in one form or another for over 200 years. A series of devastating fires struck the port city of Portsmouth, New Hampshire , early in the 19th century. The 7th U.S. Congress passed
2277-491: The U.S. Army Corps of Engineers authority over flood control and irrigation projects and thus played a major role in disaster recovery from flooding. Federal disaster relief and recovery was brought under the umbrella of the Department of Housing and Urban Development (HUD), in 1973 by Presidential Reorganization Plan No. 2 of 1973, and the Federal Disaster Assistance Administration was created as an organizational unit within
2346-648: The Department of Defense's Defense Civil Preparedness Agency. One of the disasters FEMA responded to was the dumping of toxic waste into Love Canal in Niagara Falls, New York , in the late 1970s. FEMA also responded to the Three Mile Island nuclear accident where the nuclear-generating station suffered a partial core meltdown . These disasters, while showing the agency could function properly, also uncovered some inefficiencies. In 1993, President Bill Clinton appointed James Lee Witt as FEMA Director. In 1996,
2415-702: The EOP; after that, the Office of Civil and Defense Mobilization , which renamed the former agency; then, the Office of Civil Defense , under the Department of Defense (DoD); the Department of Health, Education and Welfare (HEW); the Department of Agriculture ; the Office of Emergency Planning (OEmP); the Defense Civil Preparedness Agency (replacing the OCD in the DoD); the Department of Housing and Urban Development (HUD) and
2484-499: The IRS or other applicable taxing authority. Under the Internal Revenue Code returns can be classified as either tax returns or information returns , although the term "tax return" is sometimes used to describe both kinds of returns in a broad sense. Tax returns, in the more narrow sense, are reports of tax liabilities and payments, often including financial information used to compute the tax. A very common federal tax form
2553-465: The IRS to make reasonably sure that taxpayers report income correctly. The filing of Federal tax returns is required under federal law. Individuals who receive more than the statutory minimum amount of gross income must file. The standard U.S. individual tax return is Form 1040. There are several variations of this form, such as the 1040EZ and the 1040A, as well as many supplemental forms. U.S. citizens and residents who realize gross income in excess of
2622-660: The National Dam Safety Program Act; disaster assistance under the Stafford Disaster Relief and Emergency Assistance Act ; earthquake hazards reduction under the Earthquake Hazards Reduction Act of 1977 and further expanded by Executive Order 12699, regarding safety requirements for federal buildings and Executive Order 12941, concerning the need for cost estimates to seismically retrofit federal buildings; emergency food and shelter under
2691-459: The RFC was to lend money to banks and institutions to stimulate economic activity. RFC was also responsible for dispensing federal dollars in the wake of a disaster. RFC can be considered the first organized federal disaster response agency. The Bureau of Public Roads in 1934 was given authority to finance the reconstruction of highways and roads after a disaster. The Flood Control Act of 1944 also gave
2760-721: The Stewart B. McKinney Homeless Assistance Act of 1987; hazardous materials, under the Emergency Planning and Community Right-to-Know Act . In addition, FEMA received authority for counterterrorism through the Nunn-Lugar-Domenici amendment under the Weapons of Mass Destruction Act of 1996, which was a response to the recognized vulnerabilities of the U.S. after the sarin gas attack on the Tokyo subway in 1995. Congress funded FEMA through
2829-545: The United States Constitution was ratified. This Amendment gave the United States Congress the legal authority to tax all incomes without regard to the apportionment requirement. The filing deadline for individuals was March 1 in 1913 (the first year of a federal income tax), and was changed to March 15 in 1918 and again to April 15 in 1955. Today, the deadline remains April 15, unless it conflicts with
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2898-579: The agency was elevated to cabinet rank; this was not continued by President George W. Bush. Witt initiated reforms that would help to streamline the disaster recovery and mitigation process. The end of the Cold War also allowed the agency's resources to be turned away from civil defense to natural disaster preparedness. After FEMA's creation through reorganization and executive orders, Congress continued to expand FEMA's authority by assigning responsibilities to it. Those responsibilities include dam safety under
2967-423: The amount of income that an employer, independent contractor, broker, or other payer pays to a taxpayer. A company, employer, or party which has paid income (or, in a few cases, proceeds that may ultimately be determined not to be income) to a taxpayer is required to file the applicable information return directly with the IRS. A copy of the information return is also sent directly to the payee. These procedures enable
3036-621: The case of radioactive contamination . This guidance is specified as action guide for Radiological Dispersal Devices (RDD) and Improvised Nuclear Devices (IND) involving high levels of radiation. According to the Federation of American Scientists , during the Cold War FEMA prepared assessments of the likely consequences of a full-scale Soviet nuclear attack on the United States for use in planning mitigation and recovery efforts. FEMA also prepared plans for evacuating major U.S. cities in response to
3105-413: The department. This agency would oversee disasters until its incorporation into FEMA in 1978. Prior to implementation of Reorganization Plan No. 3 of 1978 by E.O. 12127 and E.O. 12148, many government agencies were still involved in disaster relief; in some cases, more than 100 separate agencies might be jockeying for control and jurisdiction of a disaster. Over the years, Congress increasingly extended
3174-540: The different types of emergencies that can occur and how to respond. The campaign messages have been promoted through television, radio, print, outdoor and web PSAs, as well as brochures, toll-free phone lines and the English and Spanish language websites. The Post-Katrina Emergency Management Reform Act of 2006 added a Surge Capacity Force, which allows the Department of Homeland Security to supplement FEMA employees with additional personnel from various federal departments in
3243-706: The economic effects of the coronavirus pandemic filing for returns was extended to July 15. The tax deadline was again moved in 2021 due to tax code changes from the COVID-19 relief package from April 15 to May 17, 2021. Tax return (United States) Tax returns in the United States are reports filed with the Internal Revenue Service (IRS) or with the state or local tax collection agency ( California Franchise Tax Board , for example) containing information used to calculate income tax or other taxes. Tax returns are generally prepared using forms prescribed by
3312-516: The end of the year on FEMA's website. FEMA maintains 23 cadres of various work functions and skillsets to prepare, respond, and recover from various disasters. FEMA's Mitigation Directorate is responsible for programs that take action before a disaster, in order to identify risks and reduce injuries, loss of property, and recovery time. The agency has major analysis programs for floods , hurricanes and tropical storms , dams, and earthquakes . FEMA works to ensure affordable flood insurance
3381-587: The entire country or only for certain regions based on FEMA declarations . In 2007 a powerful storm and flooding affected the East Coast , and certain states were granted additional time to file. In some cases, the deadline was extended to as late as June 25. In 2023, natural disasters over the winter prompted the IRS to extend California's filing deadline to October 16, and later certain California counties were granted additional relief to November 16. In 2020, due to
3450-536: The event the agency is overwhelmed. The Force has been activated for Hurricane Sandy , Hurricane Harvey , Hurricane Irma , Hurricane Maria , and the 2017 California wildfires . The Stafford Act was amended by the Pets Evacuation and Transportation Standards Act (PETS Act) in 2006, and the Disaster Recovery Reform Act (DRRA) in 2018. FEMA was put in charge of procuring medical supplies during
3519-478: The filing of income tax returns: Federal Emergency Management Agency The Federal Emergency Management Agency ( FEMA ) is an agency of the United States Department of Homeland Security (DHS), initially created under President Jimmy Carter by Presidential Reorganization Plan No. 3 of 1978 and implemented by two Executive Orders on April 1, 1979. The agency's primary purpose is to coordinate
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#17328519634053588-672: The first such federal agencies was the Federal Civil Defense Administration , which operated within the Executive Office of the President . Functions to administer disaster relief were then given to the President himself, who delegated to the Housing and Home Finance Administration. Subsequently, a new office of the Office of Defense Mobilization was created. Then, the new Office of Defense and Civilian Mobilization, managed by
3657-501: The initial stages of a response, FEMA will, as part of the whole community, focus on projected, potential, or escalating critical incident activities. The NRCC coordinates with the affected region(s) and provides needed resources and policy guidance in support of incident-level operations. The NRCC staff specifically provides emergency management coordination, planning, resource deployment, and collects and disseminates incident information as it builds and maintains situational awareness—all at
3726-633: The most prominent. Federal income tax was briefly introduced with the Revenue Act of 1861 to help fund the Civil War , and subsequently repealed, re-adopted, and held unconstitutional. The early taxes were based on assessments, not voluntary tax returns. Tax payment dates varied by act. The case of Pollock v. Farmers' Loan & Trust Co. challenged the constitutionality of the Wilson–Gorman Tariff Act of 1894, which taxed incomes over $ 4,000 at
3795-485: The nation more vulnerable to known hazards, like hurricanes . After allegations of mismanagement during Hurricane Katrina, the National Disaster Medical System (NDMS) was transferred from the Department of Homeland Security to the Department of Health and Human Services by the Pandemic and All-Hazards Preparedness Act , signed by President George W. Bush on December 18, 2006. In fall 2008, FEMA took over coordination of
3864-672: The national wireless emergency system by FEMA was broadcast to an estimated 225 million electronic devices at 14:18 EDT on October 3, 2018. The text message was accompanied by a flashing warning sign and warning tone. The president may direct FEMA to broadcast such alerts only for national emergencies or if the public is in danger. The facility may not be used for personal messages from the president. Mobile phone owners can not opt out of these warnings. On August 1, 2008, FEMA released "Planning Guidance for Protection and Recovery Following Radiological Dispersal Device (RDD) and Improvised Nuclear Device (IND) incidents", which provide an action guide in
3933-1071: The national-level. FEMA maintains the NRCC as a functional component of the NOC for incident support operations. An example of NRCC activity is the coordination of emergency management activities that took place in connection with the 2013 Colorado floods . Disaster Medical Assistance Teams (DMAT) provide medical care at disasters and are typically made up of doctors and paramedics. There are also National Nursing Response Teams (NNRT), National Pharmacy Response Teams (NPRT) and Veterinary Medical Assistance Teams (VMAT). Disaster Mortuary Operational Response Teams (DMORT) provide mortuary and forensic services. National Medical Response Teams (NMRT) are equipped to decontaminate victims of chemical and biological agents. The Urban Search and Rescue Task Forces perform rescue of victims from structural collapses, confined spaces, and other disasters, for example, mine collapses and earthquakes. These teams provide communications support to local public safety. For instance, they may operate
4002-399: The process of filling out the tax forms more onerous than paying the taxes themselves. A recent survey by Credello uncovered that only 13% of Americans file their taxes completely on their own and 53% rely on an online software system. Many companies offer free and paid options for reducing the tedious labor involved in preparing one's tax return. For tax-filing season 2024, the IRS announced
4071-513: The range of covered categories for assistance, and several presidential executive orders did the same. By enacting these various forms of legislative direction, Congress established a category for annual budgetary amounts of assistance to victims of various types of hazards or disasters, it specified the qualifications, and then it established or delegated the responsibilities to various federal and non-federal agencies. In time, this expanded array of agencies themselves underwent reorganization. One of
4140-592: The rate of two percent. The case was decided by the United States Supreme Court in 1895. The Supreme Court decided that the Act's unapportioned income taxes on interest, dividends, and rents were effectively direct taxes . The Act was therefore unconstitutional because it violated the Constitution 's rule that direct taxes be apportioned among the states. In 1913, eighteen years later, the Sixteenth Amendment to
4209-530: The response to a disaster that has occurred in the United States and that overwhelms the resources of local and state authorities. The governor of the state in which the disaster occurs must declare a state of emergency and formally request from the President that FEMA and the federal government respond to the disaster. The only exception to the state's gubernatorial declaration requirement occurs when an emergency or disaster takes place on federal property or to
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#17328519634054278-437: The several singular functions; FEMA was created to house civil defense and disaster preparedness under one roof. This was a very controversial decision. FEMA was established under the 1978 Reorganization Plan No. 3 and was activated by President Jimmy Carter in an Executive Order on April 1, 1979. In July, Carter signed Executive Order 12148 shifting disaster relief efforts to the new federal-level agency. FEMA absorbed
4347-533: The vision of further unification of functions and another reorganization could not address the problems FEMA had previously faced. The "Final Report of the Select Bipartisan Committee to Investigate the Preparation for and Response to Hurricane Katrina", released February 15, 2006, by the U.S. Government Printing Office, revealed that federal funding to states for "all hazards" disaster preparedness needs
4416-712: The waiving of duties and tariffs to the merchants of New York City after the Great Fire of New York (1835) . After the collapse of the John T. Ford 's Theater in June 1893, the 54th Congress passed legislation compensating those who were injured in the building. After the start of the Great Depression in 1929, President Herbert Hoover had commissioned the Reconstruction Finance Corporation in 1932. The purpose of
4485-677: Was absorbed into DHS effective March 1, 2003. As a result, FEMA became part of the Emergency Preparedness and Response Directorate of Department of Homeland Security, employing more than 2,600 full-time employees. It became Federal Emergency Management Agency again on March 31, 2007, but remained in DHS. President Bush appointed Michael D. Brown as FEMA's director in January 2003. Brown warned in September 2003 that FEMA's absorption into DHS would make
4554-470: Was again observed on the tax filing deadline, residents of Maine and Massachusetts were given extra time to file as post offices in those states would be closed on normal deadline. For both Emancipation Day and Patriots' Day, when April 15 falls on a Saturday or Sunday, tax returns are due the following Tuesday, April 18 or April 17 respectively. This means that when the tax filing deadline is not moved for other political reasons, tax day for any particular year
4623-482: Was not awarded unless the local agencies made the purposes for the funding a "just terrorism" function. Emergency management professionals testified that funds for preparedness for natural hazards were given less priority than preparations for counter-terrorism measures. Testimony also expressed the opinion that the mission to mitigate vulnerability and prepare for natural hazard disasters before they occurred had been separated from disaster preparedness functions, making
4692-579: Was required from 1923 to 1926. Presidential candidates have sometimes voluntarily released their tax returns . The IRS occasionally has seen " Fifth Amendment " returns from people who accurately report their annual income and tax liability but refuse to reveal the source of the funds on the grounds that such a statement would tend to incriminate the individual. Examples of common Federal tax returns (and, where noted, information returns) include: Transfer taxes Statutory excise taxes Employment (payroll) taxes Income taxes Federal laws requiring
4761-405: Was unsuccessfully attempted in California, after a pilot known as ReadyReturn . The annual deadline to file one's Federal individual income tax return is April 15. The IRS lists scenarios for which Tax Day does not follow this standard deadline - Taxpayers can file an extension where the taxes owed must be paid by April 15 but the completed tax return filed by October 15. A taxpayer who finds
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