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In 1913, Wyoming ratified the 16th Amendment, providing the three-quarter majority of states necessary to amend the Constitution. The 16th Amendment gave Congress the authority to enact an income tax. That same year, the first Form 1040 appeared after Congress levied a 1 percent tax on net personal incomes above $3,000 with a 6 percent surtax on incomes of more than $500,000.
It’s February. Tax season is in full swing. Employers, banks, and investment firms have mailed out W-2s and 1099s and other miscellaneous tax documents. These are beginning to pile up on kitchen tables across the country. Over the next few weeks people will sit down to puzzle out their tax situation.
The tax code has become enormously complex. It can be difficult to be sure you’re following all of the proper instructions. (I used to do my own taxes, but once I started my own business I handed them over to my accountant. I figure $200 is a small price to pay to be sure all the t’s are crossed and the i’s are dotted.)
The income tax didn’t used to be so complicated. When Congress re-introduced it in 1913, taxpayers filled out a simple three page form following one page of instructions. The IRS web site has the entire form available in PDF. I’ve reproduced it here as a series of JPEGs.
_p1.jpg "page one of the 1913 income tax form")
_p2.jpg "page two of the 1913 income tax form")
_p3.jpg "page three of the 1913 income tax form")
_p4.jpg "page four of the 1913 income tax form")
The four pages of the 1913 income tax form. Click on a page to see it full-sized.
This is a fun form to peruse. There are some great archaisms here, including discussion of “losses occurred during shipwreck”, provisions for mine owners, and detailed instructions for how farmers are supposed to figure income on wool and hides of slaughtered animals.
I wonder if there’s any hope that the 2007 income tax form will have tax deductions for bloggers.
This article is about Funny Money, Taxes Monday, 5th February 2007 (by J.D. Roth)
February 5th, 2007 at 10:37 am
I have a 1914 form filled out in my great great grandfather’s handwriting; he filled out his forms in duplicate for sensible reasons. It was filled out with a city name that no longer exists.
February 5th, 2007 at 12:07 pm
Wow. No wonder taxes are complicated now. They STARTED out complicated.
February 6th, 2007 at 8:52 am
Geez, compared to what we have today, that’s a piece of cake.
I suppose the 2007 tax form would have deductions for bloggers IFF you operate your blog as a business and take the appropriate deductions on the schedule C. However, unless you’re actually turning a profit, the IRS will view it (and correctly, in my opinion) as a hobby, which isn’t deductible.
February 6th, 2007 at 12:24 pm
[...] Get Rich Slowly - Original Income Tax Form From 1913 [...]
February 23rd, 2007 at 1:29 pm
I wonder how many people made over $3000 in 1913. Doesn’t seem like a lot of money.
February 23rd, 2007 at 1:30 pm
I meant that it SEEMS like a lot of money for the year!