dictionary.com says

According to the New York Times, the phrase it is what it is appeared as early as an 1949 article by J.E. Lawrence in The Nebraska State Journal. Lawrence used the phrase when describing the difficulty faced during frontier-era life in Nebraska:

“New land is harsh, and vigorous, and sturdy. It scorns evidence of weakness. There is nothing of sham or hypocrisy in it. It is what it is, without apology.”

It is what it is picked up steam in the 21st Century. A 2004 USA Today article by Gary Mihoces, titled “It is what it is,” pointed out that the phrase had become popular in sports about losses. Mihoces cited over a dozen examples of athletes and coaches using the phrase in that year alone.

Played em off field but it is what it is. Halftime. No key yellow cards. No away goals conceded. Nothing easy. Never is.

— Merritt Paulson (@MerrittPaulson) November 26, 2018

It is what it is was noted in politics in 2004, when, according to The New York Times, President George W. Bush responded to an aide telling him his opponent John Kerry was leading the polls with, “It is what it is.”

Besides sports and politics, it is what it is has also seen exhaustive use in business, the military, and psychology. It’s also titled songs and even a 2001 film. Throughout these contexts, it is what it is is used as a kind of verbal shrug signaling resigned acceptance of an unchangeable situation.

Posted By: Adster, May 4, 15:11:40