We thought you would enjoy viewing the very first income tax return that US Citizens were required to fill out in 1913. What is interesting to read are the instructions on the 1040 Form.1. This return shall be made by every citizen of the United States,whether residing at home or abroad, and by every person residingin the United States, though not a citizen thereof, having a net income of $3,000 or over for the taxable year, and also by every nonresident alien deriving income from property owned and business, trade, or profession carried on in the United States by him.2. When an individual by reason of minority, sickness or otherdisability, or absence from the United States, is unable to make hisown return, it may be made for him by his duly authorized representative.3. The normal tax of 1 per cent shall be assessed on the total net income less the specific exemption of $3,000 or $4,000 as the case may be.