In the United States, Tax Day is the common term for the day on which income tax returns (statements about income taxes) are due to the federal and state governments from U.S. citizens, resident aliens, and certain nonresident aliens. More specifically, this is the last day on which tax returns can be mailed (as postmarked) to avoid penalties, with some exceptions; because of withholding and estimated tax payment requirements, most actual payments of income taxes are made months beforehand. Since 1955, in the United States, Tax Day is usually April 15.