In a timely post, the Law Library of Congress blog today posted an image of the very first Form 1040, from 1913. The current federal income tax can be traced back to the Revenue Act of 1913, which was passed after the ratification, by the states, of the 16th Amendment to the Constitution. The act provided that taxes on individual taxpayers would be imposed beginning for the year 1913 on incomes of $3,000 and up.
Despite being over 100 years old, the 1040 from 1913 resembles our current form in its structure and bureaucratic language, as well as the several "see instructions page ___" However, it was due on March 1, and only taxed income earned between March 1 and December 31 for some reason.
Despite being over 100 years old, the 1040 from 1913 resembles our current form in its structure and bureaucratic language, as well as the several "see instructions page ___" However, it was due on March 1, and only taxed income earned between March 1 and December 31 for some reason.
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