Tribune: The OG Form 1040

Following the addition of the Sixteenth Amendment to the Constitution, granting Congress the authority to levy an income tax on individuals and corporations, the Treasury Department released the first version of Form 1040 on January 5, 1914.1 The form was four pages (including instructions) and was numbered 1040 in the ordinary stream of sequential numbering of forms. For the first year, taxpayers did not return any payment with the form. Field agents instead checked taxpayers’ calculations and then sent out bills on June 1, which were due by June 30.