Congress passed the Sixteenth Amendment to the Constitution, which allows for the implementation of personal income tax, on February 3, 1913, and chose March 1 of the following year as the filing deadline. The deadline was changed to March 15 in 1918, and, to April 15 in 1955. Moving back the date from the end of the tax year served two purposes -- it gave the IRS more time to handle the work and, more importantly, more time to hang on to your money before issuing you a refund.
U.S. Constitution: Sixteenth Amendment:
The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.
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