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class="vector-toc-numb">2</span> <span>Types of taxpayers</span> </div> </a> <ul id="toc-Types_of_taxpayers-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Income_tax" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Income_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Income tax</span> </div> </a> <button aria-controls="toc-Income_tax-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Income tax subsection</span> </button> <ul id="toc-Income_tax-sublist" class="vector-toc-list"> <li id="toc-History_of_the_income_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#History_of_the_income_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>History of the income tax</span> </div> </a> <ul id="toc-History_of_the_income_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Basic_concepts" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Basic_concepts"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Basic concepts</span> </div> </a> <ul id="toc-Basic_concepts-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Filing_status" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Filing_status"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3</span> <span>Filing status</span> </div> </a> <ul id="toc-Filing_status-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Graduated_tax_rates" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Graduated_tax_rates"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.4</span> <span>Graduated tax rates</span> </div> </a> <ul id="toc-Graduated_tax_rates-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Income" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Income"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.5</span> <span>Income</span> </div> </a> <ul id="toc-Income-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Deductions_and_exemptions" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Deductions_and_exemptions"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.6</span> <span>Deductions and exemptions</span> </div> </a> <ul id="toc-Deductions_and_exemptions-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Business_entities" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Business_entities"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.7</span> <span>Business entities</span> </div> </a> <ul id="toc-Business_entities-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Credits" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Credits"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.8</span> <span>Credits</span> </div> </a> <ul id="toc-Credits-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Payment_or_withholding_of_taxes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Payment_or_withholding_of_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.9</span> <span>Payment or withholding of taxes</span> </div> </a> <ul id="toc-Payment_or_withholding_of_taxes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-State_variations" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#State_variations"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.10</span> <span>State variations</span> </div> </a> <ul id="toc-State_variations-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Non-residents" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Non-residents"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.11</span> <span>Non-residents</span> </div> </a> <ul id="toc-Non-residents-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Alternative_tax_bases_(AMT,_states)" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Alternative_tax_bases_(AMT,_states)"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.12</span> <span>Alternative tax bases (AMT, states)</span> </div> </a> <ul id="toc-Alternative_tax_bases_(AMT,_states)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Differences_between_book_and_taxable_income_for_businesses" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Differences_between_book_and_taxable_income_for_businesses"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.13</span> <span>Differences between book and taxable income for businesses</span> </div> </a> <ul id="toc-Differences_between_book_and_taxable_income_for_businesses-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Reporting_under_self-assessment_system" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Reporting_under_self-assessment_system"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.14</span> <span>Reporting under self-assessment system</span> </div> </a> <ul id="toc-Reporting_under_self-assessment_system-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Capital_gains_tax" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Capital_gains_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Capital gains tax</span> </div> </a> <ul id="toc-Capital_gains_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Payroll_taxes" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Payroll_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Payroll taxes</span> </div> </a> <button aria-controls="toc-Payroll_taxes-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Payroll taxes subsection</span> </button> <ul id="toc-Payroll_taxes-sublist" class="vector-toc-list"> <li id="toc-Income_tax_withholding" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Income_tax_withholding"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.1</span> <span>Income tax withholding</span> </div> </a> <ul id="toc-Income_tax_withholding-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Social_Security_and_Medicare_taxes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Social_Security_and_Medicare_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.2</span> <span>Social Security and Medicare taxes</span> </div> </a> <ul id="toc-Social_Security_and_Medicare_taxes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Unemployment_taxes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Unemployment_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.3</span> <span>Unemployment taxes</span> </div> </a> <ul id="toc-Unemployment_taxes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Reporting_and_payment" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Reporting_and_payment"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.4</span> <span>Reporting and payment</span> </div> </a> <ul id="toc-Reporting_and_payment-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Penalties" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Penalties"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.5</span> <span>Penalties</span> </div> </a> <ul id="toc-Penalties-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Sales_and_excise_taxes" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Sales_and_excise_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Sales and excise taxes</span> </div> </a> <button aria-controls="toc-Sales_and_excise_taxes-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Sales and excise taxes subsection</span> </button> <ul id="toc-Sales_and_excise_taxes-sublist" class="vector-toc-list"> <li id="toc-Sales_and_use_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Sales_and_use_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.1</span> <span>Sales and use tax</span> </div> </a> <ul id="toc-Sales_and_use_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Excise_taxes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Excise_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.2</span> <span>Excise taxes</span> </div> </a> <ul id="toc-Excise_taxes-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Property_taxes" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Property_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Property taxes</span> </div> </a> <button aria-controls="toc-Property_taxes-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Property taxes subsection</span> </button> <ul id="toc-Property_taxes-sublist" class="vector-toc-list"> <li id="toc-Types_of_property_taxed" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Types_of_property_taxed"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.1</span> <span>Types of property taxed</span> </div> </a> <ul id="toc-Types_of_property_taxed-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Assessment_and_collection" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Assessment_and_collection"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.2</span> <span>Assessment and collection</span> </div> </a> <ul id="toc-Assessment_and_collection-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Customs_duties" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Customs_duties"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>Customs duties</span> </div> </a> <button aria-controls="toc-Customs_duties-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Customs duties subsection</span> </button> <ul id="toc-Customs_duties-sublist" class="vector-toc-list"> <li id="toc-Import_of_goods" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Import_of_goods"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.1</span> <span>Import of goods</span> </div> </a> <ul id="toc-Import_of_goods-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Origin" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Origin"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.2</span> <span>Origin</span> </div> </a> <ul id="toc-Origin-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Classification" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Classification"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.3</span> <span>Classification</span> </div> </a> <ul id="toc-Classification-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Duty_rate" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Duty_rate"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.4</span> <span>Duty rate</span> </div> </a> <ul id="toc-Duty_rate-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Procedures" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Procedures"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.5</span> <span>Procedures</span> </div> </a> <ul id="toc-Procedures-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Penalties_2" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Penalties_2"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.6</span> <span>Penalties</span> </div> </a> <ul id="toc-Penalties_2-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Foreign-Trade_Zones" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Foreign-Trade_Zones"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.7</span> <span>Foreign-Trade Zones</span> </div> </a> <ul id="toc-Foreign-Trade_Zones-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Estate_and_gift_taxes" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Estate_and_gift_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>Estate and gift taxes</span> </div> </a> <ul id="toc-Estate_and_gift_taxes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Licenses_and_occupational_taxes" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Licenses_and_occupational_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</span> <span>Licenses and occupational taxes</span> </div> </a> <button aria-controls="toc-Licenses_and_occupational_taxes-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Licenses and occupational taxes subsection</span> </button> <ul id="toc-Licenses_and_occupational_taxes-sublist" class="vector-toc-list"> <li id="toc-User_fees" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#User_fees"> <div class="vector-toc-text"> <span class="vector-toc-numb">10.1</span> <span>User fees</span> </div> </a> <ul id="toc-User_fees-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Tax_administration" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Tax_administration"> <div class="vector-toc-text"> <span class="vector-toc-numb">11</span> <span>Tax administration</span> </div> </a> <button aria-controls="toc-Tax_administration-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Tax administration subsection</span> </button> <ul id="toc-Tax_administration-sublist" class="vector-toc-list"> <li id="toc-Federal" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Federal"> <div class="vector-toc-text"> <span class="vector-toc-numb">11.1</span> <span>Federal</span> </div> </a> <ul id="toc-Federal-sublist" class="vector-toc-list"> <li id="toc-Internal_Revenue_Service" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Internal_Revenue_Service"> <div class="vector-toc-text"> <span class="vector-toc-numb">11.1.1</span> <span>Internal Revenue Service</span> </div> </a> <ul id="toc-Internal_Revenue_Service-sublist" class="vector-toc-list"> <li id="toc-Examination" class="vector-toc-list-item vector-toc-level-4"> <a class="vector-toc-link" href="#Examination"> <div class="vector-toc-text"> <span class="vector-toc-numb">11.1.1.1</span> <span>Examination</span> </div> </a> <ul id="toc-Examination-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Published_and_private_rulings" class="vector-toc-list-item vector-toc-level-4"> <a class="vector-toc-link" href="#Published_and_private_rulings"> <div class="vector-toc-text"> <span class="vector-toc-numb">11.1.1.2</span> <span>Published and private rulings</span> </div> </a> <ul id="toc-Published_and_private_rulings-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Alcohol_and_Tobacco_Tax_and_Trade_Bureau" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Alcohol_and_Tobacco_Tax_and_Trade_Bureau"> <div class="vector-toc-text"> <span class="vector-toc-numb">11.1.2</span> <span>Alcohol and Tobacco Tax and Trade Bureau</span> </div> </a> <ul id="toc-Alcohol_and_Tobacco_Tax_and_Trade_Bureau-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Customs_and_Border_Protection" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Customs_and_Border_Protection"> <div class="vector-toc-text"> <span class="vector-toc-numb">11.1.3</span> <span>Customs and Border Protection</span> </div> </a> <ul id="toc-Customs_and_Border_Protection-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-State_administrations" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#State_administrations"> <div class="vector-toc-text"> <span class="vector-toc-numb">11.2</span> <span>State administrations</span> </div> </a> <ul id="toc-State_administrations-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Local_administrations" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Local_administrations"> <div class="vector-toc-text"> <span class="vector-toc-numb">11.3</span> <span>Local administrations</span> </div> </a> <ul id="toc-Local_administrations-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Legal_basis" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Legal_basis"> <div class="vector-toc-text"> <span class="vector-toc-numb">12</span> <span>Legal basis</span> </div> </a> <ul id="toc-Legal_basis-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Policy_issues" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Policy_issues"> <div class="vector-toc-text"> <span class="vector-toc-numb">13</span> <span>Policy issues</span> </div> </a> <button aria-controls="toc-Policy_issues-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Policy issues subsection</span> </button> <ul id="toc-Policy_issues-sublist" class="vector-toc-list"> <li id="toc-Tax_evasion" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Tax_evasion"> <div class="vector-toc-text"> <span class="vector-toc-numb">13.1</span> <span>Tax evasion</span> </div> </a> <ul id="toc-Tax_evasion-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Penalties_3" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Penalties_3"> <div class="vector-toc-text"> <span class="vector-toc-numb">14</span> <span>Penalties</span> </div> </a> <button aria-controls="toc-Penalties_3-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Penalties subsection</span> </button> <ul id="toc-Penalties_3-sublist" class="vector-toc-list"> <li id="toc-Interest_Rates" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Interest_Rates"> <div class="vector-toc-text"> <span class="vector-toc-numb">14.1</span> <span>Interest Rates</span> </div> </a> <ul id="toc-Interest_Rates-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Quarterly_interest_rates" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Quarterly_interest_rates"> <div class="vector-toc-text"> <span class="vector-toc-numb">14.2</span> <span>Quarterly interest rates</span> </div> </a> <ul id="toc-Quarterly_interest_rates-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Types_of_penalties" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Types_of_penalties"> <div class="vector-toc-text"> <span class="vector-toc-numb">14.3</span> <span>Types of penalties</span> </div> </a> <ul id="toc-Types_of_penalties-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-United_States_as_a_tax_haven" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#United_States_as_a_tax_haven"> <div class="vector-toc-text"> <span class="vector-toc-numb">15</span> <span>United States as a tax haven</span> </div> </a> <button aria-controls="toc-United_States_as_a_tax_haven-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle United States as a tax haven subsection</span> </button> <ul id="toc-United_States_as_a_tax_haven-sublist" class="vector-toc-list"> <li id="toc-South_Dakota" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#South_Dakota"> <div class="vector-toc-text"> <span class="vector-toc-numb">15.1</span> <span>South Dakota</span> </div> </a> <ul id="toc-South_Dakota-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Delaware" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Delaware"> <div class="vector-toc-text"> <span class="vector-toc-numb">15.2</span> <span>Delaware</span> </div> </a> <ul id="toc-Delaware-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Nevada" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Nevada"> <div class="vector-toc-text"> <span class="vector-toc-numb">15.3</span> <span>Nevada</span> </div> </a> <ul id="toc-Nevada-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Economics" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Economics"> <div class="vector-toc-text"> <span class="vector-toc-numb">16</span> <span>Economics</span> </div> </a> <ul id="toc-Economics-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-History" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#History"> <div class="vector-toc-text"> <span class="vector-toc-numb">17</span> <span>History</span> </div> </a> <ul id="toc-History-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">18</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">19</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Further_reading" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Further_reading"> <div class="vector-toc-text"> <span class="vector-toc-numb">20</span> <span>Further reading</span> </div> </a> <ul id="toc-Further_reading-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item 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class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Finanzausgleich_(Vereinigte_Staaten)" title="Finanzausgleich (Vereinigte Staaten) – German" lang="de" hreflang="de" data-title="Finanzausgleich (Vereinigte Staaten)" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Sistema_tributario_de_los_Estados_Unidos" title="Sistema tributario de los Estados Unidos – Spanish" lang="es" hreflang="es" data-title="Sistema tributario de los Estados Unidos" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Ameriketako_Estatu_Batuetako_zerga-sistema" 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hreflang="id" data-title="Perpajakan di Amerika Serikat" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Sistema_tributario_degli_Stati_Uniti_d%27America" title="Sistema tributario degli Stati Uniti d'America – Italian" lang="it" hreflang="it" data-title="Sistema tributario degli Stati Uniti d'America" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-ps mw-list-item"><a href="https://ps.wikipedia.org/wiki/%D9%BE%D9%87_%D9%85%D8%AA%D8%AD%D8%AF%D9%87_%D8%A7%D9%8A%D8%A7%D9%84%D8%A7%D8%AA%D9%88_%DA%A9%DB%90_%D9%85%D8%A7%D9%84%D9%8A%D9%87" title="په متحده ايالاتو کې ماليه – Pashto" lang="ps" hreflang="ps" data-title="په متحده ايالاتو کې ماليه" data-language-autonym="پښتو" 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typeof="mw:File/Thumb"><a href="/wiki/File:2023_US_Federal_Revenues.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/9/91/2023_US_Federal_Revenues.png/220px-2023_US_Federal_Revenues.png" decoding="async" width="220" height="158" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/91/2023_US_Federal_Revenues.png/330px-2023_US_Federal_Revenues.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/91/2023_US_Federal_Revenues.png/440px-2023_US_Federal_Revenues.png 2x" data-file-width="1028" data-file-height="737" /></a><figcaption>Breakdown of revenues for US Federal Government in 2023</figcaption></figure> <style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output 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.mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><table class="sidebar sidebar-collapse nomobile nowraplinks vcard hlist"><tbody><tr><td class="sidebar-pretitle">This article is part of <a href="/wiki/Category:United_States" title="Category:United States">a series</a> on</td></tr><tr><th class="sidebar-title-with-pretitle" style="background:lavender"><a class="mw-selflink selflink">Taxation in the United States</a></th></tr><tr><td class="sidebar-image"><span class="skin-invert-image" typeof="mw:File"><a href="/wiki/File:Logo_of_the_Internal_Revenue_Service.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Logo_of_the_Internal_Revenue_Service.svg/100px-Logo_of_the_Internal_Revenue_Service.svg.png" decoding="async" width="100" height="92" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Logo_of_the_Internal_Revenue_Service.svg/150px-Logo_of_the_Internal_Revenue_Service.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Logo_of_the_Internal_Revenue_Service.svg/200px-Logo_of_the_Internal_Revenue_Service.svg.png 2x" data-file-width="62" data-file-height="57" /></a></span></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:lavender;;color: var(--color-base)"><a class="mw-selflink-fragment" href="#Federal_taxation">Federal taxation</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Alternative_minimum_tax" title="Alternative minimum tax">Alternative minimum tax</a></li> <li><a href="/wiki/Capital_gains_tax_in_the_United_States" title="Capital gains tax in the United States">Capital gains tax</a></li> <li><a href="/wiki/Corporate_tax_in_the_United_States" title="Corporate tax in the United States">Corporate tax</a></li> <li><a href="/wiki/Estate_tax_in_the_United_States" title="Estate tax in the United States">Estate tax</a></li> <li><a href="/wiki/Excise_tax_in_the_United_States" title="Excise tax in the United States">Excise tax</a></li> <li><a href="/wiki/Gift_tax_in_the_United_States" title="Gift tax in the United States">Gift tax</a></li> <li><a href="/wiki/Generation-skipping_transfer_tax" title="Generation-skipping transfer tax">Generation-skipping transfer tax</a></li> <li><a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">Income tax</a></li> <li><a href="/wiki/Federal_Insurance_Contributions_Act" title="Federal Insurance Contributions Act">Payroll tax</a></li> <li><a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service (IRS)</a></li> <li><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal Revenue Code (IRC)</a></li> <li><a href="/wiki/IRS_tax_forms" title="IRS tax forms">IRS tax forms</a></li> <li><a href="/wiki/Federal_tax_revenue_by_state" title="Federal tax revenue by state">Revenue by state</a></li> <li><a href="/wiki/History_of_taxation_in_the_United_States" title="History of taxation in the United States">History</a></li> <li><a href="/wiki/Taxing_and_Spending_Clause" title="Taxing and Spending Clause">Constitutional authority</a></li> <li><a href="/wiki/Standing_(law)#Taxpayer_standing" title="Standing (law)">Taxpayer standing</a></li> <li><a href="/wiki/United_States_Tax_Court" title="United States Tax Court">Court</a></li> <li><a href="/wiki/Tax_protester" title="Tax protester">Protest</a></li> <li><a href="/wiki/Tax_evasion_in_the_United_States" title="Tax evasion in the United States">Evasion</a></li> <li><a href="/wiki/Tax_resistance_in_the_United_States" title="Tax resistance in the United States">Resistance</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:lavender;;color: var(--color-base)"><a class="mw-selflink-fragment" href="#State_and_local_government_taxation">State and local taxation</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/State_income_tax" title="State income tax">State income tax</a></li> <li><a href="/wiki/Property_tax_in_the_United_States" title="Property tax in the United States">Property tax</a></li> <li><a href="/wiki/Sales_taxes_in_the_United_States" title="Sales taxes in the United States">Sales tax</a></li> <li><a href="/wiki/State_and_local_tax_deduction" title="State and local tax deduction">State and local tax deduction</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use tax</a></li> <li><a href="/wiki/Land_value_tax_in_the_United_States" title="Land value tax in the United States">Land value tax</a></li> <li><a href="/wiki/State_tax_levels_in_the_United_States" title="State tax levels in the United States">State tax levels</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:lavender;;color: var(--color-base)"><a href="/wiki/Tax_reform" title="Tax reform">Federal tax reform</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><span class="wraplinks"><a href="/wiki/Automated_payment_transaction_tax" class="mw-redirect" title="Automated payment transaction tax">Automated payment transaction tax</a></span></li> <li><a href="/wiki/9%E2%80%939%E2%80%939_Plan" title="9–9–9 Plan">9–9–9</a></li> <li><a href="/wiki/Competitive_Tax_Plan" title="Competitive Tax Plan">Competitive Tax Plan</a></li> <li><a href="/wiki/Efficient_Taxation_of_Income" title="Efficient Taxation of Income">Efficient Taxation of Income</a></li> <li><a href="/wiki/FairTax" title="FairTax">FairTax</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li> <li><a href="/wiki/Hall%E2%80%93Rabushka_flat_tax" title="Hall–Rabushka flat tax">Hall–Rabushka flat tax</a></li> <li><a href="/wiki/Kemp_Commission" title="Kemp Commission">Kemp Commission</a></li> <li><a href="/wiki/Taxpayer_Choice_Act" title="Taxpayer Choice Act">Taxpayer Choice Act</a></li> <li><a href="/wiki/USA_Tax" title="USA Tax">USA Tax</a></li> <li><a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">Value added tax</a></li> <li><a href="/wiki/Border-adjustment_tax_(United_States)" class="mw-redirect" title="Border-adjustment tax (United States)">Border-adjustment tax</a></li></ul></div></div></td> </tr><tr><td class="sidebar-below"> <span class="nowrap"><span 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States</a></th></tr><tr><td class="sidebar-image"><figure class="mw-halign-center" typeof="mw:File"><a href="/wiki/File:Greater_coat_of_arms_of_the_United_States.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Greater_coat_of_arms_of_the_United_States.svg/110px-Greater_coat_of_arms_of_the_United_States.svg.png" decoding="async" width="110" height="116" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Greater_coat_of_arms_of_the_United_States.svg/165px-Greater_coat_of_arms_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Greater_coat_of_arms_of_the_United_States.svg/220px-Greater_coat_of_arms_of_the_United_States.svg.png 2x" data-file-width="451" data-file-height="476" /></a><figcaption></figcaption></figure></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Federal_government_of_the_United_States" title="Federal government of the United States">Federal government</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><b><a href="/wiki/Constitution_of_the_United_States" title="Constitution of the United States">Constitution of the United States</a></b></li></ul> <ul><li><a href="/wiki/Law_of_the_United_States" title="Law of the United States">Laws</a></li> <li><a href="/wiki/List_of_the_United_States_treaties" title="List of the United States treaties">Treaties</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/United_States_Congress" title="United States Congress">Legislature</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><b><a href="/wiki/United_States_Congress" title="United States Congress">United States Congress</a></b></li></ul> <p><span class="mw-default-size" typeof="mw:File"><a href="/wiki/File:(118th)_US_House_of_Representatives.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/be/%28118th%29_US_House_of_Representatives.svg/49px-%28118th%29_US_House_of_Representatives.svg.png" decoding="async" width="49" height="25" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/be/%28118th%29_US_House_of_Representatives.svg/74px-%28118th%29_US_House_of_Representatives.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/be/%28118th%29_US_House_of_Representatives.svg/98px-%28118th%29_US_House_of_Representatives.svg.png 2x" data-file-width="360" data-file-height="185" /></a></span> <span class="mw-default-size" typeof="mw:File"><a href="/wiki/File:118th_United_States_Senate.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/8/81/118th_United_States_Senate.svg/54px-118th_United_States_Senate.svg.png" decoding="async" width="54" height="27" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/81/118th_United_States_Senate.svg/82px-118th_United_States_Senate.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/81/118th_United_States_Senate.svg/108px-118th_United_States_Senate.svg.png 2x" data-file-width="640" data-file-height="320" /></a></span> </p> <hr /> <ul><li><b><a href="/wiki/United_States_House_of_Representatives" title="United States House of Representatives">House of Representatives</a></b></li></ul> <ul><li><a href="/wiki/Speaker_of_the_United_States_House_of_Representatives" title="Speaker of the United States House of Representatives">Speaker</a> <a href="/wiki/Mike_Johnson" title="Mike Johnson">Mike Johnson</a> (R)</li></ul> <ul><li><a href="/wiki/Party_leaders_of_the_United_States_House_of_Representatives" title="Party leaders of the United States House of Representatives">Majority Leader</a> <a href="/wiki/Steve_Scalise" title="Steve Scalise">Steve Scalise</a> (R)</li></ul> <ul><li><a href="/wiki/Party_leaders_of_the_United_States_House_of_Representatives" title="Party leaders of the United States House of Representatives">Minority Leader</a> <a href="/wiki/Hakeem_Jeffries" title="Hakeem Jeffries">Hakeem Jeffries</a> (D)</li></ul> <ul><li><a href="/wiki/United_States_congressional_district" class="mw-redirect" title="United States congressional district">Congressional districts</a> (<a href="/wiki/List_of_United_States_congressional_districts" title="List of United States congressional districts">list</a>)</li></ul> <ul><li><a href="/wiki/Non-voting_members_of_the_United_States_House_of_Representatives" title="Non-voting members of the United States House of Representatives">Non-voting members</a></li></ul> <hr /> <ul><li><b><a href="/wiki/United_States_Senate" title="United States Senate">Senate</a></b></li></ul> <ul><li><a href="/wiki/Vice_President_of_the_United_States" title="Vice President of the United States">President</a> <a href="/wiki/Kamala_Harris" title="Kamala Harris">Kamala Harris</a> (D)</li></ul> <ul><li><a href="/wiki/President_pro_tempore_of_the_United_States_Senate" title="President pro tempore of the United States Senate">President Pro Tempore</a> <a href="/wiki/Patty_Murray" title="Patty Murray">Patty Murray</a> (D)</li></ul> <ul><li><a href="/wiki/Party_leaders_of_the_United_States_Senate" title="Party leaders of the United States Senate">Majority Leader</a> <a href="/wiki/Chuck_Schumer" title="Chuck Schumer">Chuck Schumer</a> (D)</li></ul> <ul><li><a href="/wiki/Party_leaders_of_the_United_States_Senate" title="Party leaders of the United States Senate">Minority Leader</a> <a href="/wiki/Mitch_McConnell" title="Mitch McConnell">Mitch McConnell</a> (R)</li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Executive_branch_of_the_United_States" class="mw-redirect" title="Executive branch of the United States">Executive</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><b><a href="/wiki/President_of_the_United_States" title="President of the United States">President of the United States</a></b></li></ul> <ul><li><a href="/wiki/Joe_Biden" title="Joe Biden">Joe Biden</a> (D)</li></ul> <ul><li><b><a href="/wiki/Vice_President_of_the_United_States" title="Vice President of the United States">Vice President of the United States</a></b></li></ul> <ul><li><a href="/wiki/Kamala_Harris" title="Kamala Harris">Kamala Harris</a> (D)</li></ul> <hr /> <ul><li><a href="/wiki/Cabinet_of_the_United_States" title="Cabinet of the United States">Cabinet</a></li> <li><a href="/wiki/List_of_federal_agencies_in_the_United_States" title="List of federal agencies in the United States">Federal agencies</a></li> <li><a href="/wiki/Executive_Office_of_the_President_of_the_United_States" title="Executive Office of the President of the United States">Executive Office</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Federal_judiciary_of_the_United_States" title="Federal judiciary of the United States">Judiciary</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><b><a href="/wiki/Supreme_Court_of_the_United_States" title="Supreme Court of the United States">Supreme Court of the United States</a></b></li></ul> <ul><li><a href="/wiki/Chief_Justice_of_the_United_States" title="Chief Justice of the United States">Chief Justice</a> <a href="/wiki/John_Roberts" title="John Roberts">John Roberts</a></li></ul> <ul><li><a href="/wiki/Clarence_Thomas" title="Clarence Thomas">Thomas</a></li> <li><a href="/wiki/Samuel_Alito" title="Samuel Alito">Alito</a></li> <li><a href="/wiki/Sonia_Sotomayor" title="Sonia Sotomayor">Sotomayor</a></li> <li><a href="/wiki/Elena_Kagan" title="Elena Kagan">Kagan</a></li></ul> <ul><li><a href="/wiki/Neil_Gorsuch" title="Neil Gorsuch">Gorsuch</a></li> <li><a href="/wiki/Brett_Kavanaugh" title="Brett Kavanaugh">Kavanaugh</a></li> <li><a href="/wiki/Amy_Coney_Barrett" title="Amy Coney Barrett">Barrett</a></li> <li><a href="/wiki/Ketanji_Brown_Jackson" title="Ketanji Brown Jackson">Jackson</a></li></ul> <hr /> <ul><li><b><a href="/wiki/Article_Three_of_the_United_States_Constitution" title="Article Three of the United States Constitution">Inferior Courts of the United States</a></b></li></ul> <ul><li><a href="/wiki/United_States_courts_of_appeals" title="United States courts of appeals">Courts of appeals</a></li> <li><a href="/wiki/United_States_district_court" title="United States district court">District courts</a> (<a href="/wiki/List_of_United_States_district_and_territorial_courts" title="List of United States district and territorial courts">list</a>)</li> <li><a href="/wiki/United_States_Court_of_International_Trade" title="United States Court of International Trade"> Court of International Trade</a></li> <li><a href="/wiki/United_States_Alien_Terrorist_Removal_Court" title="United States Alien Terrorist Removal Court">Alien Terrorist Removal Court</a></li> <li><a href="/wiki/United_States_Judicial_Panel_on_Multidistrict_Litigation" class="mw-redirect" title="United States Judicial Panel on Multidistrict Litigation">Judicial Panel on Multidistrict Litigation</a></li> <li><a href="/wiki/United_States_Foreign_Intelligence_Surveillance_Court" title="United States Foreign Intelligence Surveillance Court">Foreign Intelligence Surveillance Court</a></li> <li><a href="/wiki/United_States_Foreign_Intelligence_Surveillance_Court_of_Review" title="United States Foreign Intelligence Surveillance Court of Review">Foreign Intelligence Surveillance Court of Review</a></li></ul> <hr /> <ul><li><b><a href="/wiki/Federal_tribunals_in_the_United_States" title="Federal tribunals in the United States">Other tribunals</a></b></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Elections_in_the_United_States" title="Elections in the United States">Elections</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><b> National elections</b></li></ul> <hr /> <ul><li><a href="/wiki/United_States_presidential_election" title="United States presidential election">Presidential elections</a></li> <li><a href="/wiki/United_States_midterm_election" title="United States midterm election">Midterm elections</a></li> <li><a href="/wiki/Off-year_election" title="Off-year election">Off-year elections</a></li> <li><a href="/wiki/Partisan_primary" class="mw-redirect" title="Partisan primary">Primary elections</a> <ul><li><a href="/wiki/United_States_presidential_primary" title="United States presidential primary">Presidential primary</a></li></ul></li></ul> <hr /> <ul><li><b> Elections by state and territory</b></li></ul> <hr /> <ul><li><a href="/wiki/Elections_in_Alabama" title="Elections in Alabama">Alabama</a></li> <li><a href="/wiki/Elections_in_Alaska" title="Elections in Alaska">Alaska</a></li> <li><a href="/wiki/Elections_in_Arizona" title="Elections in Arizona">Arizona</a></li> <li><a href="/wiki/Elections_in_Arkansas" title="Elections in Arkansas">Arkansas</a></li> <li><a href="/wiki/Elections_in_California" title="Elections in California">California</a></li> <li><a href="/wiki/Elections_in_Colorado" title="Elections in Colorado"> Colorado</a></li> <li><a href="/wiki/Elections_in_Connecticut" title="Elections in Connecticut">Connecticut</a></li> <li><a href="/wiki/Elections_in_Delaware" title="Elections in Delaware">Delaware</a></li> <li><a href="/wiki/Elections_in_Florida" title="Elections in Florida">Florida</a></li> <li><a href="/wiki/Elections_in_Georgia_(U.S._state)" title="Elections in Georgia (U.S. state)">Georgia</a></li> <li><a href="/wiki/Elections_in_Hawaii" title="Elections in Hawaii">Hawaii</a></li> <li><a href="/wiki/Elections_in_Idaho" title="Elections in Idaho">Idaho</a></li> <li><a href="/wiki/Elections_in_Illinois" title="Elections in Illinois">Illinois</a></li> <li><a href="/wiki/Elections_in_Indiana" title="Elections in Indiana">Indiana</a></li> <li><a href="/wiki/Elections_in_Iowa" title="Elections in Iowa">Iowa</a></li> <li><a href="/wiki/Elections_in_Kansas" title="Elections in Kansas">Kansas</a></li> <li><a href="/wiki/Elections_in_Kentucky" title="Elections in Kentucky">Kentucky</a></li> <li><a href="/wiki/Elections_in_Louisiana" title="Elections in Louisiana">Louisiana</a></li> <li><a href="/wiki/Elections_in_Maine" title="Elections in Maine">Maine</a></li> <li><a href="/wiki/Elections_in_Maryland" title="Elections in Maryland">Maryland</a></li> <li><a href="/wiki/List_of_elections_in_Massachusetts" title="List of elections in Massachusetts">Massachusetts</a></li> <li><a href="/wiki/Elections_in_Michigan" title="Elections in Michigan">Michigan</a></li> <li><a href="/wiki/Elections_in_Minnesota" title="Elections in Minnesota">Minnesota</a></li> <li><a href="/wiki/Elections_in_Mississippi" title="Elections in Mississippi">Mississippi</a></li> <li><a href="/wiki/Elections_in_Missouri" title="Elections in Missouri">Missouri</a></li> <li><a href="/wiki/Elections_in_Montana" title="Elections in Montana">Montana</a></li> <li><a href="/wiki/Elections_in_Nebraska" title="Elections in Nebraska">Nebraska</a></li> <li><a href="/wiki/Elections_in_Nevada" title="Elections in Nevada">Nevada</a></li> <li><a href="/wiki/Elections_in_New_Hampshire" title="Elections in New Hampshire">New Hampshire</a></li> <li><a href="/wiki/Elections_in_New_Jersey" title="Elections in New Jersey">New Jersey</a></li> <li><a href="/wiki/Elections_in_New_Mexico" title="Elections in New Mexico">New Mexico</a></li> <li><a href="/wiki/Elections_in_New_York_(state)" title="Elections in New York (state)">New York</a></li> <li><a href="/wiki/Elections_in_North_Carolina" title="Elections in North Carolina">North Carolina</a></li> <li><a href="/wiki/Elections_in_North_Dakota" title="Elections in North Dakota">North Dakota</a></li> <li><a href="/wiki/Elections_in_Ohio" title="Elections in Ohio">Ohio</a></li> <li><a href="/wiki/Elections_in_Oklahoma" title="Elections in Oklahoma">Oklahoma</a></li> <li><a href="/wiki/Elections_in_Oregon" title="Elections in Oregon">Oregon</a></li> <li><a href="/wiki/Elections_in_Pennsylvania" title="Elections in Pennsylvania">Pennsylvania</a></li> <li><a href="/wiki/Elections_in_Rhode_Island" class="mw-redirect" title="Elections in Rhode Island">Rhode Island</a></li> <li><a href="/wiki/Elections_in_South_Carolina" title="Elections in South Carolina">South Carolina</a></li> <li><a href="/wiki/Elections_in_South_Dakota" title="Elections in South Dakota">South Dakota</a></li> <li><a href="/wiki/Elections_in_Tennessee" title="Elections in Tennessee"> Tennessee</a></li> <li><a href="/wiki/Elections_in_Texas" title="Elections in Texas">Texas</a></li> <li><a href="/wiki/Elections_in_Utah" title="Elections in Utah">Utah</a></li> <li><a href="/wiki/Elections_in_Vermont" title="Elections in Vermont">Vermont</a></li> <li><a href="/wiki/Elections_in_Virginia" title="Elections in Virginia">Virginia</a></li> <li><a href="/wiki/Elections_in_Washington_(state)" title="Elections in Washington (state)">Washington</a></li> <li><a href="/wiki/Elections_in_West_Virginia" class="mw-redirect" title="Elections in West Virginia">West Virginia</a></li> <li><a href="/wiki/Elections_in_Wisconsin" title="Elections in Wisconsin">Wisconsin</a></li> <li><a href="/wiki/Elections_in_Wyoming" title="Elections in Wyoming">Wyoming</a></li> <li><a href="/wiki/Elections_in_American_Samoa" title="Elections in American Samoa">American Samoa</a></li> <li><a href="/wiki/Elections_in_Guam" title="Elections in Guam">Guam</a></li> <li><a href="/wiki/Elections_in_the_Northern_Mariana_Islands" title="Elections in the Northern Mariana Islands">Northern Mariana Islands</a></li> <li><a href="/wiki/Elections_in_Puerto_Rico" title="Elections in Puerto Rico">Puerto Rico</a></li> <li><a href="/wiki/Elections_in_the_United_States_Virgin_Islands" title="Elections in the United States Virgin Islands">U.S. Virgin Islands</a></li></ul> <hr /> <ul><li><b><a href="/wiki/Elections_in_the_District_of_Columbia" title="Elections in the District of Columbia">Elections in the District of Columbia</a></b></li></ul> <hr /> <ul><li><b>(<a href="/wiki/List_of_elections_in_the_United_States" title="List of elections in the United States">List of elections</a>)</b></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Political_parties_in_the_United_States" title="Political parties in the United States">Political parties</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democratic</a></li> <li><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a></li></ul> <hr /> <ul><li><a href="/wiki/Third_party_(U.S._politics)" title="Third party (U.S. politics)">Third parties</a> <ul><li><a href="/wiki/Libertarian_Party_(United_States)" title="Libertarian Party (United States)">Libertarian</a></li> <li><a href="/wiki/Green_Party_of_the_United_States" title="Green Party of the United States">Green</a></li></ul></li></ul> <hr /> <ul><li><a href="/wiki/List_of_political_parties_in_the_United_States" title="List of political parties in the United States">List of political parties</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Political_ideologies_in_the_United_States" title="Political ideologies in the United States">Political ideologies</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Conservatism_in_the_United_States" title="Conservatism in the United States">Conservatism</a> <ul><li><a href="/wiki/History_of_conservatism_in_the_United_States" title="History of conservatism in the United States">history</a></li> <li><a href="/wiki/Black_conservatism" title="Black conservatism">Black</a></li> <li><a href="/wiki/Neoconservatism" title="Neoconservatism">Neo-</a></li> <li><a href="/wiki/Paleoconservatism" title="Paleoconservatism">Paleo-</a></li> <li><a href="/wiki/Social_conservatism_in_the_United_States" title="Social conservatism in the United States">Social</a></li> <li><a href="/wiki/Traditionalist_conservatism_in_the_United_States" title="Traditionalist conservatism in the United States">Traditionalist</a></li></ul></li> <li><a href="/wiki/Liberalism_in_the_United_States" title="Liberalism in the United States">Liberalism</a> <ul><li><a href="/wiki/Modern_liberalism_in_the_United_States" title="Modern liberalism in the United States">Modern</a></li> <li><a href="/wiki/Progressivism_in_the_United_States" title="Progressivism in the United States">Progressivism</a></li></ul></li></ul> <hr /> <ul><li><a href="/wiki/Abolitionism_in_the_United_States" title="Abolitionism in the United States">Abolitionism</a></li> <li><a href="/wiki/Constitutionalism_in_the_United_States" title="Constitutionalism in the United States">Constitutionalism</a></li> <li><a href="/wiki/Environmentalism_in_the_United_States" class="mw-redirect" title="Environmentalism in the United States">Environmentalism</a></li> <li><a href="/wiki/Feminism_in_the_United_States" title="Feminism in the United States">Feminism</a></li> <li><a href="/wiki/Libertarianism_in_the_United_States" title="Libertarianism in the United States">Libertarianism</a></li> <li><a href="/wiki/Monarchism_in_the_United_States" title="Monarchism in the United States">Monarchism</a></li> <li><a href="/wiki/Populism_in_the_United_States" title="Populism in the United States">Populism</a></li> <li><a href="/wiki/Protectionism_in_the_United_States" title="Protectionism in the United States">Protectionism</a></li> <li><a href="/wiki/Republicanism_in_the_United_States" title="Republicanism in the United States">Republicanism</a></li> <li><a href="/wiki/Socialism_in_the_United_States" class="mw-redirect" title="Socialism in the United States">Socialism</a> <ul><li><a href="/wiki/Anarchism_in_the_United_States" title="Anarchism in the United States">Anarchism</a></li> <li><a href="/wiki/Individualist_anarchism_in_the_United_States" title="Individualist anarchism in the United States">Individualist anarchism</a></li></ul></li></ul> <hr /> <ul><li><a href="/wiki/Political_culture_of_the_United_States" title="Political culture of the United States">Political culture</a></li> <li><a href="/wiki/Political_polarization_in_the_United_States" title="Political polarization in the United States">Political polarization</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Federalism_in_the_United_States" title="Federalism in the United States">Federalism</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><b><a href="/wiki/State_governments_of_the_United_States" title="State governments of the United States">State</a> and <a href="/wiki/Territories_of_the_United_States" title="Territories of the United States">territorial</a> government</b></li></ul> <ul><li><a href="/wiki/List_of_current_United_States_governors" title="List of current United States governors">Governors</a></li> <li><a href="/wiki/State_legislature_(United_States)" title="State legislature (United States)">Legislatures</a> (<a href="/wiki/List_of_United_States_state_legislatures" title="List of United States state legislatures">list</a>)</li> <li><a href="/wiki/State_court_(United_States)" title="State court (United States)">Courts</a></li></ul> <ul><li><a href="/wiki/Local_government_in_the_United_States" title="Local government in the United States">Local government</a></li></ul> <hr /> <ul><li><b><a href="/wiki/Government_of_the_District_of_Columbia" title="Government of the District of Columbia">District of Columbia government</a></b></li></ul> <ul><li><a href="/wiki/Council_of_the_District_of_Columbia" title="Council of the District of Columbia">District Council</a></li> <li><a href="/wiki/Mayor_of_the_District_of_Columbia" title="Mayor of the District of Columbia">Mayor</a></li> <li><a href="/wiki/Superior_Court_of_the_District_of_Columbia" title="Superior Court of the District of Columbia">Superior Court</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Foreign_relations_of_the_United_States" title="Foreign relations of the United States">Foreign relations</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/United_States_Department_of_State" title="United States Department of State">Department of State</a></li></ul> <ul><li><a href="/wiki/United_States_Secretary_of_State" title="United States Secretary of State">Secretary of State</a>: <a href="/wiki/Antony_Blinken" title="Antony Blinken">Antony Blinken</a></li></ul> <hr /> <ul><li><a href="/wiki/List_of_diplomatic_missions_of_the_United_States" title="List of diplomatic missions of the United States">Diplomatic missions of</a> / <a href="/wiki/List_of_diplomatic_missions_in_the_United_States" title="List of diplomatic missions in the United States">in the United States</a></li></ul> <hr /> <ul><li><a href="/wiki/Citizenship_of_the_United_States" title="Citizenship of the United States">Nationality law</a></li> <li><a href="/wiki/United_States_passport" title="United States passport">Passports</a></li> <li><a href="/wiki/Visa_requirements_for_United_States_citizens" title="Visa requirements for United States citizens">Visa requirements</a></li> <li><a href="/wiki/Visa_policy_of_the_United_States" title="Visa policy of the United States">Visa policy</a></li></ul> <hr /> <ul><li><a href="/wiki/United_States_and_the_United_Nations" title="United States and the United Nations">United States and the United Nations</a> <dl><dd><a href="/wiki/United_Nations_Security_Council" title="United Nations Security Council">United Nations Security Council</a></dd> <dd><a href="/wiki/Permanent_members_of_the_United_Nations_Security_Council" title="Permanent members of the United Nations Security Council">P5</a></dd></dl></li></ul> <hr /> <ul><li><a href="/wiki/NATO" title="NATO">NATO</a></li> <li><a href="/wiki/G20" title="G20">G20</a></li> <li><a href="/wiki/Group_of_Seven" class="mw-redirect" title="Group of Seven">G7</a></li></ul> <hr /> <ul><li><a href="/wiki/Russia%E2%80%93United_States_relations" title="Russia–United States relations">Russia</a></li> <li><a href="/wiki/China%E2%80%93United_States_relations" title="China–United States relations">China</a></li> <li><a href="/wiki/India%E2%80%93United_States_relations" title="India–United States relations">India</a></li> <li><a href="/wiki/Japan%E2%80%93United_States_relations" title="Japan–United States relations">Japan</a></li> <li><a href="/wiki/Canada%E2%80%93United_States_relations" title="Canada–United States relations">Canada</a></li> <li><a href="/wiki/United_Kingdom%E2%80%93United_States_relations" title="United Kingdom–United States relations">United Kingdom</a></li> <li><a href="/wiki/United_States%E2%80%93European_Union_relations" class="mw-redirect" title="United States–European Union relations">European Union</a></li> <li><a href="/wiki/Latin_America%E2%80%93United_States_relations" title="Latin America–United States relations">Latin America</a></li> <li><a href="/wiki/Arab%E2%80%93American_relations" title="Arab–American relations">Arab League</a></li></ul></div></div></td> </tr><tr><td class="sidebar-below"> <div class="hlist"><ul><li><span class="nowrap"><span class="mw-image-border noviewer" typeof="mw:File"><span><img alt="flag" src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/16px-Flag_of_the_United_States.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/24px-Flag_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/32px-Flag_of_the_United_States.svg.png 2x" data-file-width="1235" data-file-height="650" /></span></span> </span><a href="/wiki/Portal:United_States" title="Portal:United States">United States portal</a></li><li><span class="nowrap"><span class="mw-image-border noviewer" typeof="mw:File"><a href="/wiki/File:A_coloured_voting_box.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/en/thumb/0/01/A_coloured_voting_box.svg/16px-A_coloured_voting_box.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/0/01/A_coloured_voting_box.svg/24px-A_coloured_voting_box.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/0/01/A_coloured_voting_box.svg/32px-A_coloured_voting_box.svg.png 2x" data-file-width="160" data-file-height="160" /></a></span> </span><a href="/wiki/Portal:Politics" title="Portal:Politics">Politics portal</a></li></ul></div></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Politics_of_the_United_States" title="Template:Politics of the United States"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Politics_of_the_United_States" title="Template talk:Politics of the United States"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Politics_of_the_United_States" title="Special:EditPage/Template:Politics of the United States"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>The <a href="/wiki/United_States" title="United States">United States</a> has separate <a href="/wiki/Federal_government_of_the_United_States" title="Federal government of the United States">federal</a>, <a href="/wiki/U.S._state" title="U.S. state">state</a>, and <a href="/wiki/Local_government_in_the_United_States" title="Local government in the United States">local governments</a> with taxes imposed at each of these levels. Taxes are levied on income, payroll, property, sales, <a href="/wiki/Capital_gains_tax_in_the_United_States" title="Capital gains tax in the United States">capital gains</a>, dividends, imports, estates and gifts, as well as various fees. In 2020, taxes collected by federal, state, and local governments amounted to 25.5% of <a href="/wiki/GDP" class="mw-redirect" title="GDP">GDP</a>, below the <a href="/wiki/OECD" title="OECD">OECD</a> average of 33.5% of GDP.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p><p>U.S. <a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">tax</a> and transfer policies are <a href="/wiki/Progressive_tax" title="Progressive tax">progressive</a> and therefore reduce effective <a href="/wiki/Income_inequality_in_the_United_States" title="Income inequality in the United States">income inequality</a>, as rates of tax generally increase as taxable income increases. As a group, the lowest earning workers, especially those with dependents, pay no income taxes and may actually receive a small subsidy from the federal government (from child credits and the <a href="/wiki/Earned_Income_Tax_Credit" class="mw-redirect" title="Earned Income Tax Credit">Earned Income Tax Credit</a>).<sup id="cite_ref-CBO_2010_2-0" class="reference"><a href="#cite_note-CBO_2010-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> Taxes fall much more heavily on labor income than on capital income. Divergent taxes and subsidies for different forms of income and spending can also constitute a form of indirect taxation of some activities over others. Taxes are imposed on <a href="/wiki/Income_tax" title="Income tax">net income</a> of individuals and corporations by the federal, most state, and some local governments. Citizens and residents are taxed on worldwide income and allowed a credit for foreign taxes. Income subject to tax is determined under tax accounting rules, not financial accounting principles, and includes almost all income from whatever source, except that as a result of the enactment of the <a href="/wiki/Inflation_Reduction_Act_of_2022" class="mw-redirect" title="Inflation Reduction Act of 2022">Inflation Reduction Act of 2022</a>, large corporations are subject to a 15% minimum tax for which the starting point is annual financial statement income. </p><p>Most business expenses reduce taxable income, though limits apply to a few expenses. Individuals are permitted to reduce taxable income by personal allowances and certain non-business expenses, including <a href="/wiki/Home_mortgage_interest_deduction" title="Home mortgage interest deduction">home mortgage interest</a>, <a href="/wiki/State_and_local_tax_deduction" title="State and local tax deduction">state and local taxes</a>, <a href="/wiki/Charitable_contribution_deductions_in_the_United_States" title="Charitable contribution deductions in the United States">charitable contributions</a>, and medical and certain other expenses incurred above certain percentages of income. </p><p>State rules for determining taxable income often differ from federal rules. Federal marginal <a href="/wiki/Tax_rate" title="Tax rate">tax rates</a> vary from 10% to 37% of taxable income.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> State and local tax rates vary widely by jurisdiction, from 0% to 13.30% of income,<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> and many are graduated. State taxes are generally treated as a deductible expense for federal tax computation, although the <a href="/wiki/Tax_Cuts_and_Jobs_Act_of_2017" class="mw-redirect" title="Tax Cuts and Jobs Act of 2017">2017 tax law</a> imposed a $10,000 limit on the state and local tax ("SALT") deduction, which raised the effective tax rate on medium and high earners in high tax states. Prior to the SALT deduction limit, the average deduction exceeded $10,000 in most of the Midwest, and exceeded $11,000 in most of the Northeastern United States, as well as California and Oregon.<sup id="cite_ref-:0_5-0" class="reference"><a href="#cite_note-:0-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> The states impacted the most by the limit were the <a href="/wiki/Tri-state_area" title="Tri-state area">tri-state area</a> (NY, NJ, and CT) and California; the average SALT deduction in those states was greater than $17,000 in 2014.<sup id="cite_ref-:0_5-1" class="reference"><a href="#cite_note-:0-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p><p>The United States is one of two countries in the world that <a href="/wiki/Citizenship-based_taxation" class="mw-redirect" title="Citizenship-based taxation">taxes its non-resident citizens</a> on worldwide income, in the same manner and rates as residents. The U.S. Supreme Court upheld the constitutionality of imposition of such a tax in the case of <i>Cook v. Tait</i>.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> Nonetheless, the <a href="/wiki/Foreign_earned_income_exclusion" title="Foreign earned income exclusion">foreign earned income exclusion</a> eliminates U.S. taxes on the first $120,000 of annual foreign source earned income of U.S. citizens and certain U.S. residents living and working abroad. (This is the inflation-adjusted amount for 2023.)<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Payroll_tax" title="Payroll tax">Payroll taxes</a> are imposed by the federal and all state governments. These include Social Security and Medicare taxes imposed on both employers and employees, at a combined rate of 15.3% (13.3% for 2011 and 2012). Social Security tax applies only to the first $132,900 of wages in 2019.<sup id="cite_ref-:1_8-0" class="reference"><a href="#cite_note-:1-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> There is an additional Medicare tax of 0.9% on wages above $200,000. Employers must withhold income taxes on wages. An unemployment tax and certain other levies apply to employers. Payroll taxes have dramatically increased as a share of federal revenue since the 1950s, while corporate income taxes have fallen as a share of revenue. (Corporate profits have not fallen as a share of GDP). </p><p><a href="/wiki/Property_tax" title="Property tax">Property taxes</a> are imposed by most local governments and many special purpose authorities based on the fair market value of property. School and other authorities are often separately governed, and impose separate taxes. Property tax is generally imposed only on realty, though some jurisdictions tax some forms of business property. Property tax rules and rates vary widely with annual median rates ranging from 0.2% to 1.9% of a property's value depending on the state.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Sales_tax" title="Sales tax">Sales taxes</a> are imposed by most states and some localities on the price at retail sale of many goods and some services. Sales tax rates vary widely among jurisdictions, from 0% to 16%, and may vary within a jurisdiction based on the particular goods or services taxed. Sales tax is collected by the seller at the time of sale, or remitted as use tax by buyers of taxable items who did not pay sales tax. </p><p>The United States imposes tariffs or <a href="/wiki/Customs" title="Customs">customs</a> duties on the import of many types of goods from many jurisdictions. These tariffs or duties must be paid before the goods can be legally imported. Rates of duty vary from 0% to more than 20%, based on the particular goods and country of origin. <a href="/wiki/Inheritance_tax" title="Inheritance tax">Estate</a> and <a href="/wiki/Gift_tax" title="Gift tax">gift taxes</a> are imposed by the federal and some state governments on the transfer of property inheritance, by will, or by lifetime donation. Similar to federal income taxes, federal estate and gift taxes are imposed on worldwide property of citizens and residents and allow a credit for foreign taxes. </p> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Frameless"><a href="/wiki/File:Taxes_revenue_by_source_chart_history.png" class="mw-file-description" title="Taxes revenue by source chart history"><img alt="Taxes revenue by source chart history" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/96/Taxes_revenue_by_source_chart_history.png/400px-Taxes_revenue_by_source_chart_history.png" decoding="async" width="400" height="184" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/96/Taxes_revenue_by_source_chart_history.png/600px-Taxes_revenue_by_source_chart_history.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/96/Taxes_revenue_by_source_chart_history.png/800px-Taxes_revenue_by_source_chart_history.png 2x" data-file-width="5169" data-file-height="2378" /></a><figcaption>Taxes revenue by source chart history</figcaption></figure> <figure class="mw-halign-right" typeof="mw:File"><a href="/wiki/File:Government_Revenue_and_spending_GDP.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/0/00/Government_Revenue_and_spending_GDP.png/400px-Government_Revenue_and_spending_GDP.png" decoding="async" width="400" height="132" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/00/Government_Revenue_and_spending_GDP.png/600px-Government_Revenue_and_spending_GDP.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/00/Government_Revenue_and_spending_GDP.png/800px-Government_Revenue_and_spending_GDP.png 2x" data-file-width="5079" data-file-height="1681" /></a><figcaption></figcaption></figure> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Federal_taxes_by_type.pdf" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e0/Federal_taxes_by_type.pdf/page1-400px-Federal_taxes_by_type.pdf.jpg" decoding="async" width="400" height="100" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e0/Federal_taxes_by_type.pdf/page1-600px-Federal_taxes_by_type.pdf.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e0/Federal_taxes_by_type.pdf/page1-800px-Federal_taxes_by_type.pdf.jpg 2x" data-file-width="2760" data-file-height="689" /></a><figcaption>Federal taxes by type</figcaption></figure> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Levels_and_types_of_taxation">Levels and types of taxation</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=1" title="Edit section: Levels and types of taxation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:U.S._Federal_Receipts_-_FY_2007.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f9/U.S._Federal_Receipts_-_FY_2007.png/220px-U.S._Federal_Receipts_-_FY_2007.png" decoding="async" width="220" height="165" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f9/U.S._Federal_Receipts_-_FY_2007.png/330px-U.S._Federal_Receipts_-_FY_2007.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f9/U.S._Federal_Receipts_-_FY_2007.png/440px-U.S._Federal_Receipts_-_FY_2007.png 2x" data-file-width="960" data-file-height="720" /></a><figcaption>U.S. federal tax receipts for 2014</figcaption></figure> <p>The U.S. has an assortment of federal, state, local, and special-purpose governmental jurisdictions. Each imposes taxes to fully or partly fund its operations. These taxes may be imposed on the same income, property or activity, often without offset of one tax against another. The types of tax imposed at each level of government vary, in part due to constitutional restrictions. Income taxes are imposed at the federal and most state levels. Taxes on property are typically imposed only at the local level, although there may be multiple local jurisdictions that tax the same property. Other excise taxes are imposed by the federal and some state governments. Sales taxes are imposed by most states and many local governments. Customs duties or tariffs are only imposed by the federal government. A wide variety of user fees or license fees are also imposed. </p> <div class="mw-heading mw-heading2"><h2 id="Types_of_taxpayers">Types of taxpayers</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=2" title="Edit section: Types of taxpayers"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Taxes may be imposed on individuals (natural persons), business entities, estates, trusts, or other forms of organization. Taxes may be based on property, income, transactions, transfers, importations of goods, business activities, or a variety of factors, and are generally imposed on the type of taxpayer for whom such <a href="/wiki/Tax_base" class="mw-redirect" title="Tax base">tax base</a> is relevant. Thus, property taxes tend to be imposed on property owners. In addition, certain taxes, particularly income taxes, may be imposed on the members of a business or other entity based on the income of the entity. For example, a partner is taxed on the partner's allocable share of the income of an entity that is or, under entity classification rules, is classified as a partnership. Another example relates to the grantors or beneficiaries of trusts. Yet another example relates to the United States shareholders of controlled foreign corporations. </p><p>With a few exceptions, one level of government does not impose tax on another level of government or its instrumentalities. </p> <div class="mw-heading mw-heading2"><h2 id="Income_tax">Income tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=3" title="Edit section: Income tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">Income tax in the United States</a></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:US_federal_effective_tax_rates_by_income_percentile_and_component.gif" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/cd/US_federal_effective_tax_rates_by_income_percentile_and_component.gif/220px-US_federal_effective_tax_rates_by_income_percentile_and_component.gif" decoding="async" width="220" height="112" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/cd/US_federal_effective_tax_rates_by_income_percentile_and_component.gif/330px-US_federal_effective_tax_rates_by_income_percentile_and_component.gif 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/cd/US_federal_effective_tax_rates_by_income_percentile_and_component.gif/440px-US_federal_effective_tax_rates_by_income_percentile_and_component.gif 2x" data-file-width="675" data-file-height="345" /></a><figcaption>U.S. federal effective tax rates by income percentile and component as projected for 2014 by the <a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a><sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup></figcaption></figure> <p>Taxes based on income are imposed at the federal, most state, and some local levels within the United States. The tax systems within each jurisdiction may define taxable income separately. Many states refer to some extent to federal concepts for determining taxable income. </p> <div class="mw-heading mw-heading3"><h3 id="History_of_the_income_tax">History of the income tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=4" title="Edit section: History of the income tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The <a href="/wiki/History_of_taxation_in_the_United_States#Pre-16th_Amendment" title="History of taxation in the United States">first income tax in the United States</a> was implemented with the <a href="/wiki/Revenue_Act_of_1861" title="Revenue Act of 1861">Revenue Act of 1861</a> by <a href="/wiki/Abraham_Lincoln" title="Abraham Lincoln">Abraham Lincoln</a> during the <a href="/wiki/Civil_War_(US)" class="mw-redirect" title="Civil War (US)">Civil War</a>. In 1895 the <a href="/wiki/United_States_Supreme_Court" class="mw-redirect" title="United States Supreme Court">Supreme Court</a> ruled that the U.S. federal income tax on interest income, dividend income and rental income was <a href="/wiki/Constitutionality" title="Constitutionality">unconstitutional</a> in <i><a href="/wiki/Pollock_v._Farmers%27_Loan_%26_Trust_Co." title="Pollock v. Farmers' Loan & Trust Co.">Pollock v. Farmers' Loan & Trust Co.</a></i>, because it was a <a href="/wiki/Direct_tax" title="Direct tax">direct tax</a>. The <i>Pollock</i> decision was overruled by the ratification of the <a href="/wiki/Sixteenth_Amendment_to_the_United_States_Constitution" title="Sixteenth Amendment to the United States Constitution">Sixteenth Amendment to the United States Constitution</a> in 1913,<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> and by subsequent U.S. Supreme Court decisions including <i>Graves v. New York ex rel. O'Keefe,</i><sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> <i><a href="/wiki/South_Carolina_v._Baker" title="South Carolina v. Baker">South Carolina v. Baker</a>,</i><sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> and <i><a href="/wiki/Brushaber_v._Union_Pacific_Railroad_Co." title="Brushaber v. Union Pacific Railroad Co.">Brushaber v. Union Pacific Railroad Co</a>.</i><sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Basic_concepts">Basic concepts</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=5" title="Edit section: Basic concepts"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure typeof="mw:File/Thumb"><a href="/wiki/File:Top_Marginal_State_Income_Tax_Rate.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bd/Top_Marginal_State_Income_Tax_Rate.svg/400px-Top_Marginal_State_Income_Tax_Rate.svg.png" decoding="async" width="400" height="247" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bd/Top_Marginal_State_Income_Tax_Rate.svg/600px-Top_Marginal_State_Income_Tax_Rate.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bd/Top_Marginal_State_Income_Tax_Rate.svg/800px-Top_Marginal_State_Income_Tax_Rate.svg.png 2x" data-file-width="959" data-file-height="593" /></a><figcaption>Top Marginal State Income Tax Rate</figcaption></figure> <p>The U.S. income tax system imposes a tax based on income on individuals, corporations, estates, and trusts.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> The tax is taxable income, as defined, times a specified tax rate. This tax may be reduced by credits, some of which may be refunded if they exceed the tax calculated. Taxable income may differ from income for other purposes (such as for financial reporting). The definition of taxable income for federal purposes is used by many, but far from all states. Income and deductions are recognized under tax rules, and there are variations within the rules among the states. Book and tax income may differ. Income is divided into "capital gains", which are taxed at a lower rate and only when the taxpayer chooses to "realize" them, and "ordinary income", which is taxed at higher rates and on an annual basis. Because of this distinction, capital is taxed much more lightly than labor. </p><p>Under the U.S. system, individuals, corporations, estates, and trusts are subject to income tax. Partnerships are not taxed; rather, their partners are subject to income tax on their shares of income and deductions, and take their shares of credits. Some types of business entities may elect to be treated as corporations or as partnerships.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> </p> <figure class="mw-default-size mw-halign-left" typeof="mw:File/Thumb"><a href="/wiki/File:Federal_Receipts_by_Source.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/7/78/Federal_Receipts_by_Source.svg/220px-Federal_Receipts_by_Source.svg.png" decoding="async" width="220" height="165" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/78/Federal_Receipts_by_Source.svg/330px-Federal_Receipts_by_Source.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/78/Federal_Receipts_by_Source.svg/440px-Federal_Receipts_by_Source.svg.png 2x" data-file-width="800" data-file-height="600" /></a><figcaption>Federal receipts by source as share of total receipts (1950–2010): <style data-mw-deduplicate="TemplateStyles:r981673959">.mw-parser-output .legend{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .legend-color{display:inline-block;min-width:1.25em;height:1.25em;line-height:1.25;margin:1px 0;text-align:center;border:1px solid black;background-color:transparent;color:black}.mw-parser-output .legend-text{}</style><div class="legend"><span class="legend-color mw-no-invert" style="background-color:#9f0f91; color:white;"> </span> Individual Income Tax</div><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend"><span class="legend-color mw-no-invert" style="background-color:#00ffff; color:black;"> </span> Payroll Taxes</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend"><span class="legend-color mw-no-invert" style="background-color:#157545; color:white;"> </span> Corporate Income Taxes</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend"><span class="legend-color mw-no-invert" style="background-color:#0000ff; color:white;"> </span> Other Taxes</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend"><span class="legend-color mw-no-invert" style="background-color:#ffa500; color:black;"> </span> Excise Taxes</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend"><span class="legend-color mw-no-invert" style="background-color:#f3f43f; color:black;"> </span> Estate and Gift Taxes</div></figcaption></figure> <p>Taxpayers are required to file tax returns and self assess tax. Tax may be withheld from payments of income (<i>e.g.</i>, withholding of tax from wages). To the extent taxes are not covered by withholdings, taxpayers must make estimated tax payments, generally quarterly. Tax returns are subject to review and adjustment by taxing authorities, though far fewer than all returns are reviewed. </p><p>Taxable income is <a href="/wiki/Gross_income" title="Gross income">gross income</a> less exemptions, deductions, and personal exemptions. Gross income includes "all income from whatever source". Certain income, however, is subject to <a href="/wiki/Tax_exemption" title="Tax exemption">tax exemption</a> at the federal or state levels. This income is reduced by <a href="/wiki/Tax_deduction" title="Tax deduction">tax deductions</a> including most business and some nonbusiness expenses. Individuals are also allowed a deduction for <a href="/wiki/Personal_exemption_(United_States)" class="mw-redirect" title="Personal exemption (United States)">personal exemptions</a>, a fixed dollar allowance. The allowance of some nonbusiness deductions is phased out at higher income levels. </p><p>The U.S. federal and most state income tax systems tax the worldwide income of citizens and residents.<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> A federal <a href="/wiki/Foreign_tax_credit" title="Foreign tax credit">foreign tax credit</a> is granted for foreign income taxes. Individuals residing abroad may also claim the <a href="/wiki/Foreign_earned_income_exclusion" title="Foreign earned income exclusion">foreign earned income exclusion</a>. Individuals may be a citizen or resident of the United States but not a resident of a state. Many states grant a similar credit for taxes paid to other states. These credits are generally limited to the amount of tax on income from foreign (or other state) sources. </p> <div class="mw-heading mw-heading3"><h3 id="Filing_status">Filing status</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=6" title="Edit section: Filing status"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Filing_Status_(federal_income_tax)" class="mw-redirect" title="Filing Status (federal income tax)">Filing Status (federal income tax)</a></div> <figure class="mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Historical_Income_Tax_Rates_and_brackets.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/5/53/Historical_Income_Tax_Rates_and_brackets.png/350px-Historical_Income_Tax_Rates_and_brackets.png" decoding="async" width="350" height="184" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/53/Historical_Income_Tax_Rates_and_brackets.png/525px-Historical_Income_Tax_Rates_and_brackets.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/53/Historical_Income_Tax_Rates_and_brackets.png/700px-Historical_Income_Tax_Rates_and_brackets.png 2x" data-file-width="12870" data-file-height="6753" /></a><figcaption> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend"><span class="legend-line mw-no-invert" style="display: inline-block; vertical-align: middle; width: 1.67em; height: 0; border-style: none; border-top: 2px dotted black;border-top:#F23F45 solid 3px;"> </span> Top <a href="/wiki/Marginal_income_tax_rate" class="mw-redirect" title="Marginal income tax rate">marginal</a> income tax rates</div> <div><ul><li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax brackets</a></li></ul></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend"><span class="legend-line mw-no-invert" style="display: inline-block; vertical-align: middle; width: 1.67em; height: 0; border-style: none; border-top: 2px dotted black;border-top:#3CA3FA solid 3px;"> </span> Lowest marginal income tax rates</div> </figcaption></figure> <p>Federal and state income tax is calculated, and returns filed, for each taxpayer. Two married individuals may calculate tax and file returns jointly or separately. In addition, unmarried individuals supporting children or certain other relatives may file a return as a head of household. Parent-subsidiary groups of companies may elect to file a <a href="/wiki/Combined_reporting" class="mw-redirect" title="Combined reporting">consolidated return</a>. </p><p>There are currently five filing statuses for filing federal individual income taxes: single, married filing jointly, married filing separately, head of household, and qualifying widow(er).<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> The filing status used is important for determining which deductions and credits the taxpayer qualifies for. States may have different rules for determining a taxpayer's filing status, especially for people in a <a href="/wiki/Domestic_partnership" title="Domestic partnership">domestic partnership</a>. </p> <div class="mw-heading mw-heading3"><h3 id="Graduated_tax_rates">Graduated tax rates</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=7" title="Edit section: Graduated tax rates"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Progressive_effective_tax_burden.pdf" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f8/Progressive_effective_tax_burden.pdf/page1-300px-Progressive_effective_tax_burden.pdf.jpg" decoding="async" width="300" height="218" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f8/Progressive_effective_tax_burden.pdf/page1-450px-Progressive_effective_tax_burden.pdf.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f8/Progressive_effective_tax_burden.pdf/page1-600px-Progressive_effective_tax_burden.pdf.jpg 2x" data-file-width="1941" data-file-height="1408" /></a><figcaption>Progressive effective tax burden</figcaption></figure> <p>Income tax rates differ at the federal and state levels for corporations and individuals. Federal and many state income tax rates are higher (graduated) at higher levels of income. In addition, federal and many state individual income tax rate schedules differ based on the individual's filing status. For example, the income level at which each rate starts generally is higher (<i>i.e.</i>, tax is lower) for married couples filing a joint return or single individuals filing as head of household. </p><p> Individuals are subject to federal graduated tax rates from 10% to 37%.<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> Corporations are subject to a 21% federal rate of tax. Prior to 2018, the effective date of the <a href="/wiki/Tax_Cuts_and_Jobs_Act_of_2017" class="mw-redirect" title="Tax Cuts and Jobs Act of 2017">Tax Cuts and Jobs Act of 2017</a>, corporations were subject to federal graduated rates of tax from 15% to 35%; a rate of 34% applied to income from $335,000 to $15,000,000.<sup id="cite_ref-26_USC_11;_IRS_Publication_542_21-0" class="reference"><a href="#cite_note-26_USC_11;_IRS_Publication_542-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> State income tax rates, in states which have a tax on personal incomes, vary from 1% to 16%, including local income tax where applicable. Nine states do not have a tax on ordinary personal incomes. These include Alaska, Florida, Nevada, South Dakota, Texas, Washington, and Wyoming. <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"></p><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/State_income_tax" title="State income tax">State income tax</a></div> <p><a href="/wiki/State_and_local_tax_deduction" title="State and local tax deduction">State and local taxes</a> are generally deductible in computing federal taxable income for taxpayers who itemize their deductions; however, the <a href="/wiki/Tax_Cuts_and_Jobs_Act_of_2017" class="mw-redirect" title="Tax Cuts and Jobs Act of 2017">Tax Cuts and Jobs Act of 2017</a> limited the maximum amount of the deduction to $10,000 for individuals and married couples from 2018 through 2025. </p><div class="mw-heading mw-heading3"><h3 id="Income">Income</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=8" title="Edit section: Income"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="/wiki/Gross_income" title="Gross income">Gross income</a> and <a href="/wiki/Tax_exemption#Exempt_income" title="Tax exemption">Tax exemption § Exempt income</a></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:US_Share_of_Income_Taxes_Paid_by_Income_Level_v1.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4e/US_Share_of_Income_Taxes_Paid_by_Income_Level_v1.png/350px-US_Share_of_Income_Taxes_Paid_by_Income_Level_v1.png" decoding="async" width="350" height="185" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4e/US_Share_of_Income_Taxes_Paid_by_Income_Level_v1.png/525px-US_Share_of_Income_Taxes_Paid_by_Income_Level_v1.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4e/US_Share_of_Income_Taxes_Paid_by_Income_Level_v1.png/700px-US_Share_of_Income_Taxes_Paid_by_Income_Level_v1.png 2x" data-file-width="789" data-file-height="416" /></a><figcaption>Share of income tax paid by level of income. The top 2.7% of taxpayers (those with income over $250,000) paid 51.6% of the federal income taxes in 2014.<sup id="cite_ref-Pew_1_22-0" class="reference"><a href="#cite_note-Pew_1-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup></figcaption></figure> <p>Taxable income is <a href="/wiki/Gross_income" title="Gross income">gross income</a><sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> less adjustments and allowable <a href="/wiki/Tax_deduction" title="Tax deduction">tax deductions</a>.<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup> Gross income for federal and most states is receipts and gains from all sources less <a href="/wiki/Cost_of_goods_sold" title="Cost of goods sold">cost of goods sold</a>. Gross income includes "all income from whatever source", and is not limited to cash received. Income from illegal activities is taxable and must be reported to the <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">IRS</a>.<sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> </p><p>The amount of income recognized is generally the value received or which the taxpayer has a right to receive. Certain types of income are specifically excluded from gross income. The time at which gross income becomes taxable is determined under federal tax rules. This may differ in some cases from accounting rules.<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> </p><p>Certain types of income are excluded from gross income (and therefore subject to <a href="/wiki/Tax_exemption" title="Tax exemption">tax exemption</a>).<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> The exclusions differ at federal and state levels. For federal income tax, interest income on state and local bonds is exempt, while few states exempt any interest income except from municipalities within that state. In addition, certain types of receipts, such as gifts and inheritances, and certain types of benefits, such as employer-provided health insurance, are excluded from income. </p><p>Foreign non-resident persons are taxed only on income from U.S. sources or from a U.S. business. Tax on foreign non-resident persons on non-business income is at 30% of the gross income, but reduced under many <a href="/wiki/Tax_treaty" title="Tax treaty">tax treaties</a>. </p><p><span class="mw-default-size" typeof="mw:File/Frameless"><a href="/wiki/File:Irs_taxable_income.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/a/af/Irs_taxable_income.jpg/760px-Irs_taxable_income.jpg" decoding="async" width="760" height="246" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/a/af/Irs_taxable_income.jpg 1.5x" data-file-width="764" data-file-height="247" /></a></span> </p><p><span class="mw-default-size" typeof="mw:File/Frameless"><a href="/wiki/File:Income_tax_%2717-%2718.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/6/65/Income_tax_%2717-%2718.jpg/760px-Income_tax_%2717-%2718.jpg" decoding="async" width="760" height="624" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/6/65/Income_tax_%2717-%2718.jpg 1.5x" data-file-width="765" data-file-height="628" /></a></span> </p><p>These brackets are the taxable income plus the standard deduction for a joint return. That deduction is the first bracket. For example, a couple earning $88,600 by September owes $10,453; $1,865 for 10% of the income from $12,700 to $31,500, plus $8,588 for 15% of the income from $31,500 to $88,600. Now, for every $100 they earn, $25 is taxed until they reach the next bracket. </p><p>After making $400 more; going down to the 89,000 row the tax is $100 more. The next column is the tax divided by 89,000. The new law is the next column. This tax equals 10% of their income from $24,000 to $43,050 plus 12% from $43,050 to $89,000. The singles' sets of markers can be set up quickly. The brackets with its tax are cut in half. </p><p>Itemizers can figure the tax without moving the scale by taking the difference off the top. The couple above, having receipts for $22,700 in deductions, means that the last $10,000 of their income is tax free. After seven years the papers can be destroyed; if unchallenged. </p><p><b>Source and Method</b><sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Deductions_and_exemptions">Deductions and exemptions</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=9" title="Edit section: Deductions and exemptions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Share_of_Total_Income_and_Taxes_Paid_by_Income_Group_in_2011.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b7/Share_of_Total_Income_and_Taxes_Paid_by_Income_Group_in_2011.jpg/220px-Share_of_Total_Income_and_Taxes_Paid_by_Income_Group_in_2011.jpg" decoding="async" width="220" height="131" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b7/Share_of_Total_Income_and_Taxes_Paid_by_Income_Group_in_2011.jpg/330px-Share_of_Total_Income_and_Taxes_Paid_by_Income_Group_in_2011.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b7/Share_of_Total_Income_and_Taxes_Paid_by_Income_Group_in_2011.jpg/440px-Share_of_Total_Income_and_Taxes_Paid_by_Income_Group_in_2011.jpg 2x" data-file-width="715" data-file-height="426" /></a><figcaption>The share of total income and federal, state and local taxes paid by income group. Total taxes include income taxes, payroll taxes, state and local sales taxes, federal and state excise taxes, and local property taxes.<sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup></figcaption></figure> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Tax_deduction" title="Tax deduction">Tax deduction</a></div> <p>The U.S. system allows reduction of taxable income for both business<sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> and some nonbusiness<sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> expenditures, called deductions. Businesses selling goods reduce gross income directly by the cost of goods sold. In addition, businesses may deduct most types of expenses incurred in the business. Some of these deductions are subject to limitations. For example, only 50% of the amount incurred for any meals or entertainment may be deducted.<sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> The amount and timing of deductions for business expenses is determined under the taxpayer's <a href="/wiki/Tax_accounting" class="mw-redirect" title="Tax accounting">tax accounting</a> method, which may differ from methods used in accounting records.<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> </p><p>Some types of business expenses are deductible over a period of years rather than when incurred. These include the cost of long lived assets such as buildings and equipment. The cost of such assets is recovered through deductions for <a href="/wiki/Depreciation" title="Depreciation">depreciation</a> or <a href="/wiki/Amortization_(tax_law)" title="Amortization (tax law)">amortization</a>. </p><p>In addition to business expenses, individuals may reduce income by an allowance for <a href="/wiki/Personal_exemption_(United_States)" class="mw-redirect" title="Personal exemption (United States)">personal exemptions</a><sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> and either a fixed <a href="/wiki/Standard_deduction" title="Standard deduction">standard deduction</a> or <a href="/wiki/Itemized_deduction" title="Itemized deduction">itemized deductions</a>.<sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup> One personal exemption is allowed per taxpayer, and additional such deductions are allowed for each child or certain other individuals supported by the taxpayer. The standard deduction amount varies by taxpayer filing status. Itemized deductions by individuals include <a href="/wiki/Home_mortgage_interest_deduction" title="Home mortgage interest deduction">home mortgage interest</a>, <a href="/wiki/State_and_local_tax_deduction" title="State and local tax deduction">state and local taxes</a>, certain other taxes, <a href="/wiki/Charitable_contribution_deductions_in_the_United_States" title="Charitable contribution deductions in the United States">contributions to recognized charities</a>, medical expenses in excess of 7.5% of <a href="/wiki/Adjusted_gross_income" title="Adjusted gross income">adjusted gross income</a>, and certain other amounts. </p><p>Personal exemptions, the standard deduction, and itemized deductions are limited (phased out) above certain income levels.<sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Business_entities">Business entities</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=10" title="Edit section: Business entities"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:US_Effective_Corporate_Tax_Rate_1947-2011_v2.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/3/3e/US_Effective_Corporate_Tax_Rate_1947-2011_v2.jpg/220px-US_Effective_Corporate_Tax_Rate_1947-2011_v2.jpg" decoding="async" width="220" height="130" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/3e/US_Effective_Corporate_Tax_Rate_1947-2011_v2.jpg/330px-US_Effective_Corporate_Tax_Rate_1947-2011_v2.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/3e/US_Effective_Corporate_Tax_Rate_1947-2011_v2.jpg/440px-US_Effective_Corporate_Tax_Rate_1947-2011_v2.jpg 2x" data-file-width="764" data-file-height="452" /></a><figcaption>The U.S. federal <a href="/wiki/Effective_tax_rate" class="mw-redirect" title="Effective tax rate">effective</a> corporate income tax rate is lower than the highest nominal rate, which can be significant in part because of <a href="/wiki/Tax_shelter" title="Tax shelter">tax shelters</a> such as <a href="/wiki/Tax_haven" title="Tax haven">tax havens</a>.<sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup></figcaption></figure> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="/wiki/Corporate_tax_in_the_United_States" title="Corporate tax in the United States">Corporate tax in the United States</a>, <a href="/wiki/S_corporations" class="mw-redirect" title="S corporations">S corporations</a>, and <a href="/wiki/Partnership_taxation_in_the_United_States" title="Partnership taxation in the United States">Partnership taxation in the United States</a></div> <p>Corporations must pay tax on their taxable income independently of their shareholders.<sup id="cite_ref-26_USC_11;_IRS_Publication_542_21-1" class="reference"><a href="#cite_note-26_USC_11;_IRS_Publication_542-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> Shareholders are also subject to tax on dividends received from corporations.<sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup> By contrast, partnerships are not subject to income tax, but their partners calculate their taxes by including their shares of partnership items.<sup id="cite_ref-41" class="reference"><a href="#cite_note-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> Corporations owned entirely by U.S. citizens or residents (<a href="/wiki/S_corporation" title="S corporation">S corporations</a>) may elect to be treated similarly to partnerships. A <a href="/wiki/Limited_liability_company" title="Limited liability company">limited liability company</a> and certain other business entities may elect to be treated as corporations or as partnerships.<sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> States generally follow such characterization. Many states also allow corporations to elect S corporation status. Charitable organizations are subject to tax on business income.<sup id="cite_ref-43" class="reference"><a href="#cite_note-43"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup> </p><p>Certain transactions of business entities are not subject to tax. These include many types of formation or reorganization.<sup id="cite_ref-44" class="reference"><a href="#cite_note-44"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Credits">Credits</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=11" title="Edit section: Credits"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Tax_credit" title="Tax credit">Tax credit</a></div> <p>A wide variety of tax credits may reduce income tax at the federal<sup id="cite_ref-45" class="reference"><a href="#cite_note-45"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup> and state levels. Some credits are available only to individuals, such as the <a href="/wiki/Child_tax_credit_(United_States)" title="Child tax credit (United States)">child tax credit</a> for each dependent child, <a href="/wiki/American_Opportunity_Tax_Credit" title="American Opportunity Tax Credit">American Opportunity Tax Credit</a><sup id="cite_ref-46" class="reference"><a href="#cite_note-46"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> for education expenses, or the <a href="/wiki/Earned_Income_Tax_Credit" class="mw-redirect" title="Earned Income Tax Credit">Earned Income Tax Credit</a> for low income wage earners. Some credits, such as the Work Opportunity Tax Credit, are available to businesses, including various special industry incentives. A few credits, such as the <a href="/wiki/Foreign_tax_credit" title="Foreign tax credit">foreign tax credit</a>, are available to all types of taxpayers. </p> <div class="mw-heading mw-heading3"><h3 id="Payment_or_withholding_of_taxes">Payment or withholding of taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=12" title="Edit section: Payment or withholding of taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Withholding_tax" class="mw-redirect" title="Withholding tax">Withholding tax</a></div> <p>The United States federal and state income tax systems are self-assessment systems. Taxpayers must declare and pay tax without assessment by the taxing authority. Quarterly payments of tax estimated to be due are required to the extent taxes are not paid through withholdings. The second and fourth "quarters" are not a quarter of a year in length. The second "quarter" is two months (April and May) and the fourth is four months (September to December).<sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> (Estimated taxes used to be paid based on a calendar quarter, but in the 60's the October due date was moved back to September to pull the third quarter cash receipts into the previous federal budget year which begins on October 1 every year, allowing the federal government to begin the year with a current influx of cash.) Employers must withhold income tax, as well as Social Security and Medicare taxes, from wages.<sup id="cite_ref-48" class="reference"><a href="#cite_note-48"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> Amounts to be withheld are computed by employers based on <a rel="nofollow" class="external text" href="https://www.irs.gov/publications/p15/ar02.html#en_US_2011_publink1000202367">representations</a> of tax status by employees on <a href="/wiki/Form_W-4" title="Form W-4">Form W-4</a>, with limited government review.<sup id="cite_ref-49" class="reference"><a href="#cite_note-49"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="State_variations">State variations</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=13" title="Edit section: State variations"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/State_income_tax" title="State income tax">State income tax</a></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Composition_of_Ohio_State_Revenue_(2007).jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/8/8a/Composition_of_Ohio_State_Revenue_%282007%29.jpg/220px-Composition_of_Ohio_State_Revenue_%282007%29.jpg" decoding="async" width="220" height="198" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/8a/Composition_of_Ohio_State_Revenue_%282007%29.jpg/330px-Composition_of_Ohio_State_Revenue_%282007%29.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/8a/Composition_of_Ohio_State_Revenue_%282007%29.jpg/440px-Composition_of_Ohio_State_Revenue_%282007%29.jpg 2x" data-file-width="500" data-file-height="451" /></a><figcaption>Composition of state and local government tax revenue for sample state of Ohio, 2007<sup id="cite_ref-50" class="reference"><a href="#cite_note-50"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup></figcaption></figure> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:State_income_tax_by_type.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/cc/State_income_tax_by_type.jpg/220px-State_income_tax_by_type.jpg" decoding="async" width="220" height="171" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/cc/State_income_tax_by_type.jpg/330px-State_income_tax_by_type.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/cc/State_income_tax_by_type.jpg/440px-State_income_tax_by_type.jpg 2x" data-file-width="1238" data-file-height="964" /></a><figcaption>Total State Government Tax Revenue By Type in 2020</figcaption></figure> <p>Forty-three <a href="/wiki/U.S._state" title="U.S. state">states</a> and many localities in the U.S. impose an <a href="/wiki/Income_tax" title="Income tax">income tax</a> on individuals. Forty-seven states and many localities impose a tax on the income of corporations. Tax rates vary by state and locality, and may be fixed or graduated. Most rates are the same for all types of income. State and local income taxes are imposed in addition to federal income tax. State income tax is allowed as a <a href="/wiki/State_and_local_tax_deduction" title="State and local tax deduction">deduction</a> in computing federal income, but is capped at $10,000 per household since the passage of the <a href="/wiki/Tax_Cuts_and_Jobs_Act_of_2017" class="mw-redirect" title="Tax Cuts and Jobs Act of 2017">2017 tax law</a>. Prior to the change, the average deduction exceeded $10,000 in most of the Midwest, most of the Northeast, as well as California and Oregon.<sup id="cite_ref-:0_5-2" class="reference"><a href="#cite_note-:0-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p><p>State and local taxable income is determined under state law, and often is based on federal taxable income. Most states conform to many federal concepts and definitions, including defining income and business deductions and timing thereof.<sup id="cite_ref-51" class="reference"><a href="#cite_note-51"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup> State rules vary widely regarding to individual itemized deductions. Most states do not allow a deduction for state income taxes for individuals or corporations, and impose tax on certain types of income exempt at the federal level. </p><p>Some states have alternative measures of taxable income, or alternative taxes, especially for corporations. </p><p>States imposing an income tax generally tax all income of corporations organized in the state and individuals residing in the state. Taxpayers from another state are subject to tax only on income earned in the state or apportioned to the state. Businesses are subject to income tax in a state only if they have sufficient nexus in (connection to) the state. </p> <div class="mw-heading mw-heading3"><h3 id="Non-residents">Non-residents</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=14" title="Edit section: Non-residents"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Foreign individuals and corporations not resident in the United States are subject to federal income tax only on income from a U.S. business and certain types of income from <a href="/wiki/International_taxation#Source_of_income" title="International taxation">U.S. sources</a>.<sup id="cite_ref-52" class="reference"><a href="#cite_note-52"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup> States tax individuals resident outside the state and corporations organized outside the state only on wages or business income within the state. Payers of some types of income to non-residents must <a href="/wiki/Tax_withholding_in_the_United_States#Withholding_on_payments_to_foreign_persons" title="Tax withholding in the United States">withhold</a> federal or state income tax on the payment. Federal withholding of 30% on such income may be reduced under a <a href="/wiki/Tax_treaty" title="Tax treaty">tax treaty</a>. Such treaties do not apply to state taxes. </p> <div class="mw-heading mw-heading3"><h3 id="Alternative_tax_bases_(AMT,_states)"><span id="Alternative_tax_bases_.28AMT.2C_states.29"></span>Alternative tax bases (AMT, states)</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=15" title="Edit section: Alternative tax bases (AMT, states)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>An <a href="/wiki/Alternative_minimum_tax" title="Alternative minimum tax">alternative minimum tax</a> (AMT) is imposed at the federal level on a somewhat modified version of taxable income.<sup id="cite_ref-53" class="reference"><a href="#cite_note-53"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup> The tax applies to individuals and corporations. The tax base is <a href="/wiki/Adjusted_gross_income" title="Adjusted gross income">adjusted gross income</a> reduced by a fixed deduction that varies by taxpayer filing status. Itemized deductions of individuals are limited to home mortgage interest, charitable contributions, and a portion of medical expenses. AMT is imposed at a rate of 26% or 28% for individuals and 20% for corporations, less the amount of regular tax. A credit against future regular income tax is allowed for such excess, with certain restrictions. </p><p>Many states impose minimum income taxes on corporations or a tax computed on an alternative tax base. These include taxes based on the capital of corporations and alternative measures of income for individuals. Details vary widely by state. </p> <div class="mw-heading mw-heading3"><h3 id="Differences_between_book_and_taxable_income_for_businesses">Differences between book and taxable income for businesses</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=16" title="Edit section: Differences between book and taxable income for businesses"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In the United States, taxable income is computed under rules that differ materially from <a href="/wiki/Generally_Accepted_Accounting_Principles_(United_States)" title="Generally Accepted Accounting Principles (United States)">U.S. generally accepted accounting principles</a>. Since only publicly traded companies are required to prepare financial statements, many non-public companies opt to keep their financial records under tax rules. Corporations that present financial statements using other than tax rules must include a detailed reconciliation<sup id="cite_ref-54" class="reference"><a href="#cite_note-54"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> of their financial statement income to their taxable income as part of their tax returns. Key areas of difference include depreciation and amortization, timing of recognition of income or deductions, assumptions for <a href="/wiki/Cost_of_goods_sold" title="Cost of goods sold">cost of goods sold</a>, and certain items (such as meals and entertainment) the tax deduction for which is limited. </p> <div class="mw-heading mw-heading3"><h3 id="Reporting_under_self-assessment_system">Reporting under self-assessment system</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=17" title="Edit section: Reporting under self-assessment system"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Tax_return_(United_States)" class="mw-redirect" title="Tax return (United States)">Tax return (United States)</a></div> <p>Income taxes in the United States are self-assessed by taxpayers<sup id="cite_ref-55" class="reference"><a href="#cite_note-55"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup> by filing required tax returns.<sup id="cite_ref-56" class="reference"><a href="#cite_note-56"><span class="cite-bracket">[</span>56<span class="cite-bracket">]</span></a></sup> Taxpayers, as well as certain non-tax-paying entities, like partnerships, must file annual <a href="/wiki/Tax_return_(United_States)" class="mw-redirect" title="Tax return (United States)">tax returns</a> at the federal and applicable state levels. These returns disclose a complete computation of taxable income under tax principles. Taxpayers compute all income, deductions, and credits themselves, and determine the amount of tax due after applying required prepayments and taxes withheld. Federal and state tax authorities provide preprinted forms that must be used to file tax returns. IRS <a href="/wiki/IRS_tax_forms#1098_series" title="IRS tax forms">Form 1040 series</a> is required for individuals, Form <a href="/wiki/IRS_tax_forms#1120" title="IRS tax forms">1120 series</a> for corporations, Form <a href="/wiki/IRS_tax_forms#1065" title="IRS tax forms">1065</a> for partnerships, and Form <a href="/wiki/IRS_tax_forms#990" title="IRS tax forms">990 series</a> for tax exempt organizations. </p><p>The state forms vary widely, and rarely correspond to federal forms. Tax returns vary from the two-page (Form 1040EZ)<sup id="cite_ref-57" class="reference"><a href="#cite_note-57"><span class="cite-bracket">[</span>57<span class="cite-bracket">]</span></a></sup> used by nearly 70% of individual filers to thousands of pages of forms and attachments for large entities. Groups of corporations may elect to file <a href="/wiki/Combined_reporting#United_States_consolidated_returns" class="mw-redirect" title="Combined reporting">consolidated returns</a> at the federal level and with a few states. Electronic filing of federal<sup id="cite_ref-58" class="reference"><a href="#cite_note-58"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup> and many state returns is widely encouraged and in some cases required, and many vendors offer computer software for use by taxpayers and paid return preparers to prepare and electronically file returns. </p> <div class="mw-heading mw-heading2"><h2 id="Capital_gains_tax">Capital gains tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=18" title="Edit section: Capital gains tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Federal_Capital_Gains_Tax_Collections_1954-2009_history_chart.pdf" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/3/3a/Federal_Capital_Gains_Tax_Collections_1954-2009_history_chart.pdf/page1-500px-Federal_Capital_Gains_Tax_Collections_1954-2009_history_chart.pdf.jpg" decoding="async" width="500" height="179" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/3a/Federal_Capital_Gains_Tax_Collections_1954-2009_history_chart.pdf/page1-750px-Federal_Capital_Gains_Tax_Collections_1954-2009_history_chart.pdf.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/3a/Federal_Capital_Gains_Tax_Collections_1954-2009_history_chart.pdf/page1-1000px-Federal_Capital_Gains_Tax_Collections_1954-2009_history_chart.pdf.jpg 2x" data-file-width="2775" data-file-height="995" /></a><figcaption>U.S. <a href="/wiki/Capital_gains_tax" title="Capital gains tax">capital gains</a> taxes history</figcaption></figure> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Capital_gains_tax_in_the_United_States" title="Capital gains tax in the United States">Capital gains tax in the United States</a></div> <p>Individuals and corporations pay <a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">U.S. federal income tax</a> on the net total of all their <a href="/wiki/Capital_gain" title="Capital gain">capital gains</a>. The tax rate depends on both the investor's <a href="/wiki/Tax_bracket#Tax_brackets_in_the_United_States" title="Tax bracket">tax bracket</a> and the amount of time the investment was held. <b>Short-term capital gains</b> are taxed at the investor's <a href="/wiki/Ordinary_income" title="Ordinary income">ordinary income</a> tax rate and are defined as investments held for a year or less before being sold. <b>Long-term capital gains</b>, on dispositions of assets held for more than one year, are taxed at a lower rate.<sup id="cite_ref-59" class="reference"><a href="#cite_note-59"><span class="cite-bracket">[</span>59<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Payroll_taxes">Payroll taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=19" title="Edit section: Payroll taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Effective_Payroll_Tax_rate_for_Different_Income_Percentiles_(2010).gif" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c8/Effective_Payroll_Tax_rate_for_Different_Income_Percentiles_%282010%29.gif/350px-Effective_Payroll_Tax_rate_for_Different_Income_Percentiles_%282010%29.gif" decoding="async" width="350" height="251" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/c/c8/Effective_Payroll_Tax_rate_for_Different_Income_Percentiles_%282010%29.gif 1.5x" data-file-width="479" data-file-height="344" /></a><figcaption><a href="/wiki/Federal_Insurance_Contributions_Act_tax" class="mw-redirect" title="Federal Insurance Contributions Act tax">Payroll taxes</a> were among the most regressive in 2010.</figcaption></figure> <p>In the United States, payroll taxes are assessed by the federal government, many states, the District of Columbia, and numerous cities. These taxes are imposed on employers and employees and on various compensation bases. They are collected and paid to the taxing jurisdiction by the employers. Most jurisdictions imposing payroll taxes require reporting quarterly and annually in most cases, and electronic reporting is generally required for all but small employers.<sup id="cite_ref-60" class="reference"><a href="#cite_note-60"><span class="cite-bracket">[</span>60<span class="cite-bracket">]</span></a></sup> Because payroll taxes are imposed only on wages and not on income from investments, taxes on labor income are much heavier than taxes on income from capital. </p> <div class="mw-heading mw-heading3"><h3 id="Income_tax_withholding">Income tax withholding</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=20" title="Edit section: Income tax withholding"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Tax_withholding_in_the_United_States" title="Tax withholding in the United States">Tax withholding in the United States</a></div> <p>Federal, state, and local <a href="/wiki/Withholding_tax" class="mw-redirect" title="Withholding tax">withholding taxes</a> are required in those jurisdictions imposing an income tax. Employers having contact with the jurisdiction must withhold the tax from wages paid to their employees in those jurisdictions.<sup id="cite_ref-61" class="reference"><a href="#cite_note-61"><span class="cite-bracket">[</span>61<span class="cite-bracket">]</span></a></sup> Computation of the amount of tax to withhold is performed by the employer based on representations by the employee regarding his/her tax status on IRS <a href="/wiki/Form_W-4" title="Form W-4">Form W-4</a>.<sup id="cite_ref-62" class="reference"><a href="#cite_note-62"><span class="cite-bracket">[</span>62<span class="cite-bracket">]</span></a></sup> Amounts of income tax so withheld must be paid to the taxing jurisdiction, and are available as refundable <a href="/wiki/Tax_credit" title="Tax credit">tax credits</a> to the employees. Income taxes withheld from payroll are not final taxes, merely prepayments. Employees must still file income tax returns and self assess tax, claiming amounts withheld as payments.<sup id="cite_ref-63" class="reference"><a href="#cite_note-63"><span class="cite-bracket">[</span>63<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Social_Security_and_Medicare_taxes">Social Security and Medicare taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=21" title="Edit section: Social Security and Medicare taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Federal_Insurance_Contributions_Act_tax" class="mw-redirect" title="Federal Insurance Contributions Act tax">Federal Insurance Contributions Act tax</a></div> <p>Federal social insurance taxes are imposed equally on employers<sup id="cite_ref-64" class="reference"><a href="#cite_note-64"><span class="cite-bracket">[</span>64<span class="cite-bracket">]</span></a></sup> and employees,<sup id="cite_ref-65" class="reference"><a href="#cite_note-65"><span class="cite-bracket">[</span>65<span class="cite-bracket">]</span></a></sup> consisting of a tax of 6.2% of wages up to an annual wage maximum ($132,900 in 2019<sup id="cite_ref-:1_8-1" class="reference"><a href="#cite_note-:1-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup>) for Social Security plus a tax of 1.45% of total wages for Medicare.<sup id="cite_ref-66" class="reference"><a href="#cite_note-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> For 2011, the employee's contribution was reduced to 4.2%, while the employer's portion remained at 6.2%.<sup id="cite_ref-67" class="reference"><a href="#cite_note-67"><span class="cite-bracket">[</span>67<span class="cite-bracket">]</span></a></sup> There is an additional Medicare tax of 0.9% on wages over $200,000, to be paid only by the employee (reported separately on the employee's tax return on Form 8959). To the extent an employee's portion of the 6.2% tax exceeds the maximum by reason of multiple employers (each of whom will collect up to the annual wage maximum), the employee is entitled to a refundable <a href="/wiki/Tax_credit" title="Tax credit">tax credit</a> upon filing an income tax return for the year.<sup id="cite_ref-68" class="reference"><a href="#cite_note-68"><span class="cite-bracket">[</span>68<span class="cite-bracket">]</span></a></sup> </p> <figure class="mw-default-size mw-halign-center" typeof="mw:File/Frameless"><a href="/wiki/File:Payroll_tax_history.jpg" class="mw-file-description" title="Payroll tax rates history"><img alt="Payroll tax rates history" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Payroll_tax_history.jpg/800px-Payroll_tax_history.jpg" decoding="async" width="800" height="284" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Payroll_tax_history.jpg/1200px-Payroll_tax_history.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Payroll_tax_history.jpg/1600px-Payroll_tax_history.jpg 2x" data-file-width="4249" data-file-height="1509" /></a><figcaption>Payroll tax rates history</figcaption></figure> <div class="mw-heading mw-heading3"><h3 id="Unemployment_taxes">Unemployment taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=22" title="Edit section: Unemployment taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Federal_Unemployment_Tax_Act" title="Federal Unemployment Tax Act">Federal Unemployment Tax Act</a></div> <p>Employers are subject to unemployment taxes by the federal<sup id="cite_ref-69" class="reference"><a href="#cite_note-69"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup> and all state governments. The tax is a percentage of taxable wages<sup id="cite_ref-70" class="reference"><a href="#cite_note-70"><span class="cite-bracket">[</span>70<span class="cite-bracket">]</span></a></sup> with a cap. The tax rate and cap vary by jurisdiction and by employer's industry and experience rating. For 2009, the typical maximum tax per employee was under $1,000.<sup id="cite_ref-71" class="reference"><a href="#cite_note-71"><span class="cite-bracket">[</span>71<span class="cite-bracket">]</span></a></sup> Some states also impose unemployment, disability insurance, or similar taxes on employees.<sup id="cite_ref-72" class="reference"><a href="#cite_note-72"><span class="cite-bracket">[</span>72<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Reporting_and_payment">Reporting and payment</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=23" title="Edit section: Reporting and payment"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Employers must report payroll taxes to the appropriate taxing jurisdiction in the manner each jurisdiction provides. Quarterly reporting of aggregate income tax withholding and Social Security taxes is required in most jurisdictions.<sup id="cite_ref-73" class="reference"><a href="#cite_note-73"><span class="cite-bracket">[</span>73<span class="cite-bracket">]</span></a></sup> Employers must file reports of aggregate unemployment tax quarterly and annually with each applicable state, and annually at the federal level.<sup id="cite_ref-74" class="reference"><a href="#cite_note-74"><span class="cite-bracket">[</span>74<span class="cite-bracket">]</span></a></sup> </p><p>Each employer is required to provide each employee an annual report on IRS Form W-2<sup id="cite_ref-75" class="reference"><a href="#cite_note-75"><span class="cite-bracket">[</span>75<span class="cite-bracket">]</span></a></sup> of wages paid and federal, state and local taxes withheld, with a copy sent to the IRS and the taxation authority of the state. These are due by January 31 and February 28 (March 31 if filed electronically), respectively, following the calendar year in which wages are paid. The Form W-2 constitutes proof of payment of tax for the employee.<sup id="cite_ref-76" class="reference"><a href="#cite_note-76"><span class="cite-bracket">[</span>76<span class="cite-bracket">]</span></a></sup> </p><p>Employers are required to pay payroll taxes to the taxing jurisdiction under varying rules, in many cases within 1 banking day. Payment of federal and many state payroll taxes is required to be made by <a href="/wiki/Electronic_funds_transfer" title="Electronic funds transfer">electronic funds transfer</a> if certain dollar thresholds are met, or by deposit with a bank for the benefit of the taxing jurisdiction.<sup id="cite_ref-77" class="reference"><a href="#cite_note-77"><span class="cite-bracket">[</span>77<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Penalties">Penalties</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=24" title="Edit section: Penalties"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Failure to timely and properly pay federal payroll taxes results in an automatic penalty of 2% to 10%.<sup id="cite_ref-78" class="reference"><a href="#cite_note-78"><span class="cite-bracket">[</span>78<span class="cite-bracket">]</span></a></sup> Similar state and local penalties apply. Failure to properly file monthly or quarterly returns may result in additional penalties. Failure to file Forms W-2 results in an automatic penalty of up to $50 per form not timely filed.<sup id="cite_ref-79" class="reference"><a href="#cite_note-79"><span class="cite-bracket">[</span>79<span class="cite-bracket">]</span></a></sup> State and local penalties vary by jurisdiction. </p><p>A particularly severe penalty applies where federal income tax withholding and Social Security taxes are not paid to the IRS. The penalty of up to 100% of the amount not paid can be assessed against the employer entity as well as any person (such as a corporate officer) having control or custody of the funds from which payment should have been made.<sup id="cite_ref-80" class="reference"><a href="#cite_note-80"><span class="cite-bracket">[</span>80<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Sales_and_excise_taxes">Sales and excise taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=25" title="Edit section: Sales and excise taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure typeof="mw:File/Thumb"><a href="/wiki/File:Sales_tax_by_county.webp" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/8/8b/Sales_tax_by_county.webp/320px-Sales_tax_by_county.webp.png" decoding="async" width="320" height="202" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/8b/Sales_tax_by_county.webp/480px-Sales_tax_by_county.webp.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/8b/Sales_tax_by_county.webp/640px-Sales_tax_by_county.webp.png 2x" data-file-width="2808" data-file-height="1771" /></a><figcaption> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><span class="legend-color mw-no-invert" style="background-color:#c4c4c4; color:black;"> </span> 0% <br /> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><span class="legend-color mw-no-invert" style="background-color:#65eb6c; color:black;"> </span> 3% <br /> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><span class="legend-color mw-no-invert" style="background-color:#ebe660; color:black;"> </span> 6% <br /> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><span class="legend-color mw-no-invert" style="background-color:#ff725b; color:black;"> </span> 9% <br /> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><span class="legend-color mw-no-invert" style="background-color:#c71e1d; color:white;"> </span> 12%</figcaption></figure> <div class="mw-heading mw-heading3"><h3 id="Sales_and_use_tax">Sales and use tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=26" title="Edit section: Sales and use tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Sales_taxes_in_the_United_States" title="Sales taxes in the United States">Sales taxes in the United States</a></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Average_Effective_Sales_Tax_of_the_50_States_(2007).gif" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Average_Effective_Sales_Tax_of_the_50_States_%282007%29.gif/220px-Average_Effective_Sales_Tax_of_the_50_States_%282007%29.gif" decoding="async" width="220" height="173" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Average_Effective_Sales_Tax_of_the_50_States_%282007%29.gif/330px-Average_Effective_Sales_Tax_of_the_50_States_%282007%29.gif 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Average_Effective_Sales_Tax_of_the_50_States_%282007%29.gif/440px-Average_Effective_Sales_Tax_of_the_50_States_%282007%29.gif 2x" data-file-width="564" data-file-height="443" /></a><figcaption>The average effective sales tax for different income groups of the combined 50 States (2007)<sup id="cite_ref-81" class="reference"><a href="#cite_note-81"><span class="cite-bracket">[</span>81<span class="cite-bracket">]</span></a></sup></figcaption></figure> <p>There is no federal sales or use tax in the United States. All but five states impose sales and use taxes on retail sale, lease and rental of many goods, as well as some services. Many cities, counties, transit authorities and special purpose districts impose an additional local sales or use tax. Sales and use tax is calculated as the purchase price times the appropriate tax rate. Tax rates vary widely by jurisdiction from less than 1% to over 10%. Sales tax is collected by the seller at the time of sale. Use tax is self assessed by a buyer who has not paid sales tax on a taxable purchase. </p><p>Unlike <a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">value added tax</a>, sales tax is imposed only once, at the retail level, on any particular goods. Nearly all jurisdictions provide numerous categories of goods and services that are exempt from sales tax, or taxed at a reduced rate. Purchase of goods for further manufacture or for resale is uniformly exempt from sales tax. Most jurisdictions exempt food sold in grocery stores, prescription medications, and many agricultural supplies. Generally cash discounts, including coupons, are not included in the price used in computing tax. </p><p>Sales taxes, including those imposed by local governments, are generally administered at the state level. States imposing sales tax require retail sellers to register with the state, collect tax from customers, file returns, and remit the tax to the state. Procedural rules vary widely. Sellers generally must collect tax from in-state purchasers unless the purchaser provides an exemption certificate. Most states allow or require electronic remittance of tax to the state. States are prohibited from requiring out of state sellers to collect tax unless the seller has some minimal connection with the state.<sup id="cite_ref-82" class="reference"><a href="#cite_note-82"><span class="cite-bracket">[</span>82<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Excise_taxes">Excise taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=27" title="Edit section: Excise taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Excise_tax_in_the_United_States" title="Excise tax in the United States">Excise tax in the United States</a></div> <p><b>Excise taxes</b> may be imposed on the sales price of goods or on a per unit or other basis, in theory to discourage consumption of the taxed goods or services. Excise tax may be required to be paid by the manufacturer at wholesale sale, or may be collected from the customer at retail sale. Excise taxes are imposed at the federal and state levels on a variety of goods, including <a href="/wiki/Alcohol_tax" title="Alcohol tax">alcohol</a>, tobacco, tires, gasoline, diesel fuel, coal, firearms, telephone service, air transportation, unregistered bonds, and many other goods and services. Some jurisdictions require that tax stamps be affixed to goods to demonstrate payment of the tax.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (September 2018)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading2"><h2 id="Property_taxes">Property taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=28" title="Edit section: Property taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure typeof="mw:File/Thumb"><a href="/wiki/File:Property_taxes_by_county.webp" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/8/8c/Property_taxes_by_county.webp/500px-Property_taxes_by_county.webp.png" decoding="async" width="500" height="336" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/8c/Property_taxes_by_county.webp/750px-Property_taxes_by_county.webp.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/8c/Property_taxes_by_county.webp/1000px-Property_taxes_by_county.webp.png 2x" data-file-width="1919" data-file-height="1291" /></a><figcaption>Median property tax paid by county <br /> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><span class="legend-color mw-no-invert" style="background-color:#c4c4c4; color:black;"> </span> -$500, <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><span class="legend-color mw-no-invert" style="background-color:#d3eec6; color:black;"> </span> $1,000, <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><span class="legend-color mw-no-invert" style="background-color:#8ad1ba; color:black;"> </span> $2,000, <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><span class="legend-color mw-no-invert" style="background-color:#40a8bf; color:black;"> </span> $3,000, <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><span class="legend-color mw-no-invert" style="background-color:#1f92a9; color:black;"> </span> $4,000, <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><span class="legend-color mw-no-invert" style="background-color:#2c75af; color:white;"> </span> $5,000, <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><span class="legend-color mw-no-invert" style="background-color:#154293; color:white;"> </span> $6,000, <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><span class="legend-color mw-no-invert" style="background-color:#000f65; color:white;"> </span> $7,000+</figcaption></figure> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Property_tax_in_the_United_States" title="Property tax in the United States">Property tax in the United States</a></div> <p>Most jurisdictions below the state level in the United States impose a tax on interests in real property (land, buildings, and permanent improvements). Some jurisdictions also tax some types of business personal property.<sup id="cite_ref-83" class="reference"><a href="#cite_note-83"><span class="cite-bracket">[</span>83<span class="cite-bracket">]</span></a></sup> Rules vary widely by jurisdiction.<sup id="cite_ref-84" class="reference"><a href="#cite_note-84"><span class="cite-bracket">[</span>84<span class="cite-bracket">]</span></a></sup> Many overlapping jurisdictions (counties, cities, school districts) may have authority to tax the same property.<sup id="cite_ref-85" class="reference"><a href="#cite_note-85"><span class="cite-bracket">[</span>85<span class="cite-bracket">]</span></a></sup> Few states impose a tax on the value of property. </p><p>Property tax is based on <a href="/wiki/Fair_market_value" title="Fair market value">fair market value</a> of the subject property. The amount of tax is determined annually based on the market value of each property on a particular date,<sup id="cite_ref-86" class="reference"><a href="#cite_note-86"><span class="cite-bracket">[</span>86<span class="cite-bracket">]</span></a></sup> and most jurisdictions require redeterminations of value periodically. The tax is computed as the determined market value times an assessment ratio times the tax rate.<sup id="cite_ref-87" class="reference"><a href="#cite_note-87"><span class="cite-bracket">[</span>87<span class="cite-bracket">]</span></a></sup> Assessment ratios and tax rates vary widely among jurisdictions, and may vary by type of property within a jurisdiction.<sup id="cite_ref-88" class="reference"><a href="#cite_note-88"><span class="cite-bracket">[</span>88<span class="cite-bracket">]</span></a></sup> Where a property has recently been sold between unrelated sellers, such sale establishes fair market value. In other (<i>i.e.</i>, most) cases, the value must be estimated. Common estimation techniques include comparable sales, depreciated cost, and an income approach. Property owners may also declare a value, which is subject to change by the tax assessor. </p> <div class="mw-heading mw-heading3"><h3 id="Types_of_property_taxed">Types of property taxed</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=29" title="Edit section: Types of property taxed"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Property taxes are most commonly applied to real estate and business property. Real property generally includes all interests considered under that state's law to be ownership interests in land, buildings, and improvements. Ownership interests include ownership of title as well as certain other rights to property. Automobile and boat registration fees are a subset of this tax. Other nonbusiness goods are generally not subject to property tax, though <a href="/wiki/Virginia" title="Virginia">Virginia</a> maintains a unique personal property tax on all motor vehicles, including non-business vehicles.<sup id="cite_ref-89" class="reference"><a href="#cite_note-89"><span class="cite-bracket">[</span>89<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Assessment_and_collection">Assessment and collection</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=30" title="Edit section: Assessment and collection"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The assessment process varies by state, and sometimes within a state. Each taxing jurisdiction determines values of property within the jurisdiction and then determines the amount of tax to assess based on the value of the property. Tax assessors for taxing jurisdictions are generally responsible for determining property values. The determination of values and calculation of tax is generally performed by an official referred to as a <a href="/wiki/Tax_assessor" class="mw-redirect" title="Tax assessor">tax assessor</a>. Property owners have rights in each jurisdiction to declare or contest the value so determined. Property values generally must be coordinated among jurisdictions, and such coordination is often performed by <a href="/wiki/Property_tax_equalization" title="Property tax equalization">equalization</a>. </p><p>Once value is determined, the assessor typically notifies the last known property owner of the value determination. After values are settled, property tax bills or notices are sent to property owners.<sup id="cite_ref-90" class="reference"><a href="#cite_note-90"><span class="cite-bracket">[</span>90<span class="cite-bracket">]</span></a></sup> Payment times and terms vary widely. If a property owner fails to pay the tax, the taxing jurisdiction has various remedies for collection, in many cases including seizure and sale of the property. Property taxes constitute a lien on the property to which transfers are also subject. Mortgage companies often collect taxes from property owners and remit them on behalf of the owner. </p> <div class="mw-heading mw-heading2"><h2 id="Customs_duties">Customs duties</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=31" title="Edit section: Customs duties"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The United States imposes tariffs or <a href="/wiki/Customs" title="Customs">customs</a> duties on imports of goods. The duty is levied at the time of import and is paid by the importer of record. Customs duties vary by country of origin and product. Goods from many countries are exempt from duty under various trade agreements. Certain types of goods are exempt from duty regardless of source. Customs rules differ from other import restrictions. Failure to properly comply with customs rules can result in seizure of goods and criminal penalties against involved parties. United States Customs and Border Protection ("CBP") enforces customs rules. </p> <div class="mw-heading mw-heading3"><h3 id="Import_of_goods">Import of goods</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=32" title="Edit section: Import of goods"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Goods may be imported to the United States subject to import restrictions. Importers of goods may be subject to tax ("customs duty" or "tariff") on the imported value of the goods. "Imported goods are not legally entered until after the shipment has arrived within the port of entry, delivery of the merchandise has been authorized by CBP, and estimated duties have been paid."<sup id="cite_ref-91" class="reference"><a href="#cite_note-91"><span class="cite-bracket">[</span>91<span class="cite-bracket">]</span></a></sup> Importation and declaration and payment of customs duties is done by the importer of record, which may be the owner of the goods, the purchaser, or a licensed customs broker. Goods may be stored in a bonded warehouse or a Foreign-Trade Zone in the United States for up to five years without payment of duties. Goods must be declared for entry into the U.S. within 15 days of arrival or prior to leaving a bonded warehouse or foreign trade zone. Many importers participate in a voluntary self-assessment program with CBP. Special rules apply to goods imported by mail. All goods imported into the United States are subject to inspection by CBP. Some goods may be temporarily imported to the United States under a system similar to the <a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a> system. Examples include laptop computers used by persons traveling in the U.S. and samples used by salesmen. </p> <div class="mw-heading mw-heading3"><h3 id="Origin">Origin</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=33" title="Edit section: Origin"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Rates of tax on transaction values vary by <a href="/wiki/Country_of_origin" title="Country of origin">country of origin</a>. Goods must be individually labeled to indicate country of origin, with exceptions for specific types of goods. Goods are considered to originate in the country with the highest rate of duties for the particular goods unless the goods meet certain minimum content requirements. Extensive modifications to normal duties and classifications apply to goods originating in Canada or Mexico under the [North American Free Trade Agreement]. </p> <div class="mw-heading mw-heading3"><h3 id="Classification">Classification</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=34" title="Edit section: Classification"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>All goods that are not exempt are subject to duty computed according to the Harmonized Tariff Schedule published by CBP and the U.S. International Trade Commission. This lengthy schedule<sup id="cite_ref-92" class="reference"><a href="#cite_note-92"><span class="cite-bracket">[</span>92<span class="cite-bracket">]</span></a></sup> provides rates of duty for each class of goods. Most goods are classified based on the nature of the goods, though some classifications are based on use. </p> <div class="mw-heading mw-heading3"><h3 id="Duty_rate">Duty rate</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=35" title="Edit section: Duty rate"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Customs duty rates may be expressed as a percentage of value or dollars and cents per unit. Rates based on value vary from zero to 20% in the 2011 schedule.<sup id="cite_ref-93" class="reference"><a href="#cite_note-93"><span class="cite-bracket">[</span>93<span class="cite-bracket">]</span></a></sup> Rates may be based on relevant units for the particular type of goods (per ton, per kilogram, per square meter, etc.). Some duties are based in part on value and in part on quantity. </p><p>Where goods subject to different rates of duty are commingled, the entire shipment may be taxed at the highest applicable duty rate.<sup id="cite_ref-94" class="reference"><a href="#cite_note-94"><span class="cite-bracket">[</span>94<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Procedures">Procedures</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=36" title="Edit section: Procedures"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Imported goods are generally accompanied by a <a href="/wiki/Bill_of_lading" title="Bill of lading">bill of lading</a> or air waybill describing the goods. For purposes of customs duty assessment, they must also be accompanied by an invoice documenting the transaction value. The goods on the bill of lading and invoice are classified and duty is computed by the importer or CBP. The amount of this duty is payable immediately, and must be paid before the goods can be imported. Most assessments of goods are now done by the importer and documentation filed with CBP electronically. </p><p>After duties have been paid, CBP approves the goods for import. They can then be removed from the port of entry, bonded warehouse, or Free-Trade Zone. </p><p>After duty has been paid on particular goods, the importer can seek a refund of duties if the goods are exported without substantial modification. The process of claiming a refund is known as duty drawback. </p> <div class="mw-heading mw-heading3"><h3 id="Penalties_2">Penalties</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=37" title="Edit section: Penalties"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Certain civil penalties apply for failures to follow CBP rules and pay duty. Goods of persons subject to such penalties may be seized and sold by CBP. In addition, criminal penalties may apply for certain offenses. Criminal penalties may be as high as twice the value of the goods plus twenty years in jail. </p> <div class="mw-heading mw-heading3"><h3 id="Foreign-Trade_Zones">Foreign-Trade Zones</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=38" title="Edit section: Foreign-Trade Zones"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Foreign_trade_zones_of_the_United_States" class="mw-redirect" title="Foreign trade zones of the United States">Foreign-Trade Zones</a> are secure areas physically in the United States but legally outside the customs territory of the United States. Such zones are generally near ports of entry. They may be within the warehouse of an importer. Such zones are limited in scope and operation based on approval of the Foreign-Trade Zones Board.<sup id="cite_ref-95" class="reference"><a href="#cite_note-95"><span class="cite-bracket">[</span>95<span class="cite-bracket">]</span></a></sup> Goods in a Foreign-Trade Zone are not considered imported to the United States until they leave the Zone. Foreign goods may be used to manufacture other goods within the zone for export without payment of customs duties.<sup id="cite_ref-96" class="reference"><a href="#cite_note-96"><span class="cite-bracket">[</span>96<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Estate_and_gift_taxes">Estate and gift taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=39" title="Edit section: Estate and gift taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="/wiki/Estate_tax_in_the_United_States" title="Estate tax in the United States">Estate tax in the United States</a>, <a href="/wiki/Gift_tax_in_the_United_States" title="Gift tax in the United States">Gift tax in the United States</a>, and <a href="/wiki/Generation-skipping_transfer_tax" title="Generation-skipping transfer tax">Generation-skipping transfer tax</a></div> <p>Estate and gift taxes in the United States are imposed by the federal and some state governments.<sup id="cite_ref-97" class="reference"><a href="#cite_note-97"><span class="cite-bracket">[</span>97<span class="cite-bracket">]</span></a></sup> The estate tax is an excise tax levied on the right to pass property at death. It is imposed on the estate, not the beneficiary. Some states impose an inheritance tax on recipients of bequests. Gift taxes are levied on the giver (donor) of property where the property is transferred for less than adequate consideration. An additional generation-skipping transfer (GST) tax is imposed by the federal and some state governments on transfers to grandchildren (or their descendants). </p> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Estate_Tax_Returns_as_a_Percentage_of_Adult_Deaths,_1982_-_2010.gif" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Estate_Tax_Returns_as_a_Percentage_of_Adult_Deaths%2C_1982_-_2010.gif/220px-Estate_Tax_Returns_as_a_Percentage_of_Adult_Deaths%2C_1982_-_2010.gif" decoding="async" width="220" height="157" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Estate_Tax_Returns_as_a_Percentage_of_Adult_Deaths%2C_1982_-_2010.gif/330px-Estate_Tax_Returns_as_a_Percentage_of_Adult_Deaths%2C_1982_-_2010.gif 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/08/Estate_Tax_Returns_as_a_Percentage_of_Adult_Deaths%2C_1982_-_2010.gif/440px-Estate_Tax_Returns_as_a_Percentage_of_Adult_Deaths%2C_1982_-_2010.gif 2x" data-file-width="625" data-file-height="445" /></a><figcaption>Estate tax returns as a percentage of adult deaths, 1982–2008.<sup id="cite_ref-98" class="reference"><a href="#cite_note-98"><span class="cite-bracket">[</span>98<span class="cite-bracket">]</span></a></sup></figcaption></figure> <p>The federal gift tax is applicable to the donor, not the recipient, and is computed based on cumulative taxable gifts, and is reduced by prior gift taxes paid. The federal estate tax is computed on the sum of taxable estate and taxable gifts, and is reduced by prior gift taxes paid. These taxes are computed as the taxable amount times a graduated tax rate (up to 35% in 2011). The estate and gift taxes are also reduced by a major "unified credit" equivalent to an exclusion ($5 million in 2011). Rates and exclusions have varied, and the benefits of lower rates and the credit have been phased out during some years. </p><p>Taxable gifts are certain gifts of U.S. property by nonresident aliens, most gifts of any property by citizens or residents, in excess of an annual exclusion ($13,000 for gifts made in 2011) per donor per donee. Taxable estates are certain U.S. property of non-resident alien decedents, and most property of citizens or residents. For aliens, residence for estate tax purposes is primarily based on domicile, but U.S. citizens are taxed regardless of their country of residence. U.S. real estate and most tangible property in the U.S. are subject to estate and gift tax whether the decedent or donor is resident or nonresident, citizen or alien. </p><p>The taxable amount of a gift is the fair market value of the property in excess of consideration received at the date of gift. The taxable amount of an estate is the gross fair market value of all rights considered property at the date of death (or an alternative valuation date) ("gross estate"), less liabilities of the decedent, costs of administration (including funeral expenses) and certain other deductions, see <a href="/wiki/Stepped-up_basis" title="Stepped-up basis">Stepped-up basis</a>. State estate taxes are deductible, with limitations, in computing the federal taxable estate. Bequests to charities reduce the taxable estate. </p><p>Gift tax applies to all irrevocable transfers of interests in tangible or intangible property. Estate tax applies to all property owned in whole or in part by a citizen or resident at the time of his or her death, to the extent of the interest in the property. Generally, all types of property are subject to estate tax.<sup id="cite_ref-99" class="reference"><a href="#cite_note-99"><span class="cite-bracket">[</span>99<span class="cite-bracket">]</span></a></sup> Whether a decedent has sufficient interest in property for the property to be subject to gift or estate tax is determined under applicable state property laws. Certain interests in property that lapse at death (such as life insurance) are included in the taxable estate. </p><p>Taxable values of estates and gifts are the fair market value. For some assets, such as widely traded stocks and bonds, the value may be determined by market listings. The value of other property may be determined by appraisals, which are subject to potential contest by the taxing authority. Special use valuation applies to farms and <a href="/wiki/Closely_held_corporation" class="mw-redirect" title="Closely held corporation">closely held businesses</a>, subject to limited dollar amount and other conditions. Monetary assets, such as cash, mortgages, and notes, are valued at the face amount, unless another value is clearly established. </p><p>Life insurance proceeds are included in the gross estate. The value of a right of a beneficiary of an estate to receive an annuity is included in the gross estate. Certain transfers during lifetime may be included in the gross estate. Certain powers of a decedent to control the disposition of property by another are included in the gross estate. </p><p>The taxable estate of a married decedent is reduced by a deduction for all property passing to the decedent's spouse. Certain terminable interests are included. Other conditions may apply. </p><p>Donors of gifts in excess of the annual exclusion must file gift tax returns on IRS Form 709<sup id="cite_ref-100" class="reference"><a href="#cite_note-100"><span class="cite-bracket">[</span>100<span class="cite-bracket">]</span></a></sup> and pay the tax. Executors of estates with a gross value in excess of the unified credit must file an estate tax return on IRS Form 706<sup id="cite_ref-101" class="reference"><a href="#cite_note-101"><span class="cite-bracket">[</span>101<span class="cite-bracket">]</span></a></sup> and pay the tax from the estate. Returns are required if the gifts or gross estate exceed the exclusions. Each state has its own forms and filing requirements. Tax authorities may examine and adjust gift and estate tax returns. </p> <div class="mw-heading mw-heading2"><h2 id="Licenses_and_occupational_taxes">Licenses and occupational taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=40" title="Edit section: Licenses and occupational taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Many jurisdictions within the United States impose taxes or fees on the privilege of carrying on a particular business or maintaining a particular professional certification. These licensing or occupational taxes may be a fixed dollar amount per year for the licensee, an amount based on the number of practitioners in the firm, a percentage of revenue, or any of several other bases. Persons providing professional or personal services are often subject to such fees. Common examples include accountants, attorneys, barbers, casinos, dentists, doctors, auto mechanics, plumbers, and stockbrokers. In addition to the tax, other requirements may be imposed for licensure. </p><p>All 50 states impose a vehicle license fee. Generally, the fees are based on the type and size of the vehicle and are imposed annually or biannually. All states and the District of Columbia also impose a fee for a driver's license, which generally must be renewed with payment of fee every few years<sup id="cite_ref-102" class="reference"><a href="#cite_note-102"><span class="cite-bracket">[</span>102<span class="cite-bracket">]</span></a></sup>. </p> <div class="mw-heading mw-heading3"><h3 id="User_fees">User fees</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=41" title="Edit section: User fees"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Fees are often imposed by governments for use of certain facilities or services. Such fees are generally imposed at the time of use. Multi-use permits may be available. For example, fees are imposed for use of national or state parks, for requesting and obtaining certain rulings from the U.S. Internal Revenue Service (IRS), for the use of certain highways (called "tolls" or toll roads), for parking on public streets, and for the use of public transit. </p> <div class="mw-heading mw-heading2"><h2 id="Tax_administration">Tax administration</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=42" title="Edit section: Tax administration"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Tax_revenue_as_a_percentage_of_GDP_(1985-2014).png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/7/7f/Tax_revenue_as_a_percentage_of_GDP_%281985-2014%29.png/220px-Tax_revenue_as_a_percentage_of_GDP_%281985-2014%29.png" decoding="async" width="220" height="138" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/7f/Tax_revenue_as_a_percentage_of_GDP_%281985-2014%29.png/330px-Tax_revenue_as_a_percentage_of_GDP_%281985-2014%29.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/7f/Tax_revenue_as_a_percentage_of_GDP_%281985-2014%29.png/440px-Tax_revenue_as_a_percentage_of_GDP_%281985-2014%29.png 2x" data-file-width="1081" data-file-height="679" /></a><figcaption>The total tax revenue as a percentage of <a href="/wiki/GDP" class="mw-redirect" title="GDP">GDP</a> for the U.S. over the past several decades compared to other highly developed states</figcaption></figure> <p>Taxes in the United States are administered by hundreds of tax authorities. At the federal level there are three tax administrations. Most domestic federal taxes are administered by the Internal Revenue Service, which is part of the <a href="/wiki/United_States_Department_of_the_Treasury" title="United States Department of the Treasury">Department of the Treasury</a>. Alcohol, tobacco, and firearms taxes are administered by the Alcohol and Tobacco Tax and Trade Bureau (TTB). Taxes on imports (customs duties) are administered by <a href="/wiki/U.S._Customs_and_Border_Protection" title="U.S. Customs and Border Protection">U.S. Customs and Border Protection</a> (CBP). TTB is also part of the <a href="/wiki/United_States_Department_of_the_Treasury" title="United States Department of the Treasury">Department of the Treasury</a> and CBP belongs to the <a href="/wiki/United_States_Department_of_Homeland_Security" title="United States Department of Homeland Security">Department of Homeland Security</a>.<sup id="cite_ref-103" class="reference"><a href="#cite_note-103"><span class="cite-bracket">[</span>103<span class="cite-bracket">]</span></a></sup> </p><p>Organization of state and local tax administrations varies widely. Every state maintains a tax administration. A few states administer some local taxes in whole or part. Most localities also maintain a tax administration or share one with neighboring localities. </p> <div class="mw-heading mw-heading3"><h3 id="Federal">Federal</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=43" title="Edit section: Federal"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Internal_Revenue_Service">Internal Revenue Service</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=44" title="Edit section: Internal Revenue Service"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a></div> <p>The Internal Revenue Service administers all U.S. federal tax laws on domestic activities, except those taxes administered by TTB. IRS functions include: </p> <ul><li>Processing federal tax returns (except TTB returns), including those for Social Security and other federal payroll taxes</li> <li>Providing assistance to taxpayers in completing tax returns</li> <li>Collecting all taxes due related to such returns</li> <li>Enforcement of tax laws through examination of returns and assessment of penalties</li> <li>Providing an appeals mechanism for federal tax disputes</li> <li>Referring matters to the Justice Department for prosecution</li> <li>Publishing information about U.S. federal taxes, including forms, publications, and other materials</li> <li>Providing written guidance in the form of rulings binding on the IRS for the public and for particular taxpayers</li></ul> <p>The IRS maintains several Service Centers at which tax returns are processed. Taxpayers generally file<sup id="cite_ref-104" class="reference"><a href="#cite_note-104"><span class="cite-bracket">[</span>104<span class="cite-bracket">]</span></a></sup> most types of tax returns by mail with these Service Centers, or file electronically. The IRS also maintains a National Office in Washington, DC, and numerous local offices<sup id="cite_ref-105" class="reference"><a href="#cite_note-105"><span class="cite-bracket">[</span>105<span class="cite-bracket">]</span></a></sup> providing taxpayer services and administering tax examinations. </p> <div class="mw-heading mw-heading5"><h5 id="Examination">Examination</h5><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=45" title="Edit section: Examination"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Tax returns filed with the IRS are subject to examination<sup id="cite_ref-106" class="reference"><a href="#cite_note-106"><span class="cite-bracket">[</span>106<span class="cite-bracket">]</span></a></sup> and adjustment, commonly called an IRS audit. Only a small percentage of returns (about 1% of individual returns in IRS FY 2008)<sup id="cite_ref-107" class="reference"><a href="#cite_note-107"><span class="cite-bracket">[</span>107<span class="cite-bracket">]</span></a></sup> are examined each year. The selection of returns uses a variety of methods based on IRS experiences. On examination, the IRS may request additional information from the taxpayer by mail, in person at IRS local offices, or at the business location of the taxpayer. The taxpayer is entitled to representation by an <a href="/wiki/Attorneys_in_the_United_States" title="Attorneys in the United States">attorney</a>, <a href="/wiki/Certified_Public_Accountant" title="Certified Public Accountant">Certified Public Accountant</a> (CPA), or <a href="/wiki/Enrolled_agent" title="Enrolled agent">enrolled agent</a>, at the expense of the taxpayer, who may make representations to the IRS on behalf of the taxpayer. </p><p>Taxpayers have certain rights in an audit. Upon conclusion of the audit, the IRS may accept the tax return as filed or propose adjustments<sup id="cite_ref-108" class="reference"><a href="#cite_note-108"><span class="cite-bracket">[</span>108<span class="cite-bracket">]</span></a></sup> to the return. The IRS may also assess <a href="/wiki/IRS_penalties" title="IRS penalties">penalties</a> and interest. Generally, adjustments must be proposed within three years<sup id="cite_ref-109" class="reference"><a href="#cite_note-109"><span class="cite-bracket">[</span>109<span class="cite-bracket">]</span></a></sup> of the due date of the tax return. Certain circumstances extend this time limit, including substantial understatement of income and fraud. The taxpayer and the IRS may agree<sup id="cite_ref-110" class="reference"><a href="#cite_note-110"><span class="cite-bracket">[</span>110<span class="cite-bracket">]</span></a></sup> to allow the IRS additional time to conclude an audit. If the IRS proposes adjustments, the taxpayer may agree to the adjustment, <a href="/wiki/Office_of_Appeals" class="mw-redirect" title="Office of Appeals">appeal within the IRS</a>, or seek judicial determination of the tax. </p> <div class="mw-heading mw-heading5"><h5 id="Published_and_private_rulings">Published and private rulings</h5><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=46" title="Edit section: Published and private rulings"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In addition to enforcing tax laws, the IRS provides formal and informal guidance to taxpayers. While often referred to as IRS Regulations, the regulations under the Internal Revenue Code are issued by the Department of Treasury. IRS guidance consists of: </p> <ul><li><a href="/wiki/Revenue_Ruling" class="mw-redirect" title="Revenue Ruling">Revenue Rulings</a>, Revenue Procedures, and various IRS pronouncements applicable to all taxpayers and published in the <a href="/wiki/Internal_Revenue_Bulletin" title="Internal Revenue Bulletin">Internal Revenue Bulletin</a>,<sup id="cite_ref-111" class="reference"><a href="#cite_note-111"><span class="cite-bracket">[</span>111<span class="cite-bracket">]</span></a></sup> which are binding on the IRS</li> <li><a href="/wiki/Private_letter_ruling" title="Private letter ruling">Private letter rulings</a> on specific issues, applicable only to the taxpayer who applied for the ruling</li> <li>IRS Publications providing informal instruction to the public on tax matters<sup id="cite_ref-112" class="reference"><a href="#cite_note-112"><span class="cite-bracket">[</span>112<span class="cite-bracket">]</span></a></sup></li> <li>IRS forms and instructions<sup id="cite_ref-113" class="reference"><a href="#cite_note-113"><span class="cite-bracket">[</span>113<span class="cite-bracket">]</span></a></sup></li> <li>A comprehensive web site<sup id="cite_ref-114" class="reference"><a href="#cite_note-114"><span class="cite-bracket">[</span>114<span class="cite-bracket">]</span></a></sup></li> <li>Informal (nonbinding) advice by telephone</li></ul> <div class="mw-heading mw-heading4"><h4 id="Alcohol_and_Tobacco_Tax_and_Trade_Bureau">Alcohol and Tobacco Tax and Trade Bureau</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=47" title="Edit section: Alcohol and Tobacco Tax and Trade Bureau"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Alcohol_and_Tobacco_Tax_and_Trade_Bureau" title="Alcohol and Tobacco Tax and Trade Bureau">Alcohol and Tobacco Tax and Trade Bureau</a></div> <p>The Alcohol and Tobacco Tax Trade Bureau (TTB), a division of the <a href="/wiki/United_States_Department_of_the_Treasury" title="United States Department of the Treasury">Department of the Treasury</a>, enforces federal excise tax laws related to alcohol, tobacco, and firearms. TTB has six divisions, each with discrete functions: </p> <ul><li>Revenue Center: processes tax returns and issues permits, and related activities</li> <li>Risk Management: internally develops guidelines and monitors programs</li> <li>Tax Audit: verifies filing and payment of taxes</li> <li>Trade Investigations: investigating arm for non-tobacco items</li> <li>Tobacco Enforcement Division: enforcement actions for tobacco</li> <li>Advertising, Labeling, and Formulation Division: implements various labeling and ingredient monitoring</li></ul> <p>Criminal enforcement related to TTB is done by the <a href="/wiki/Bureau_of_Alcohol,_Tobacco,_Firearms,_and_Explosives" class="mw-redirect" title="Bureau of Alcohol, Tobacco, Firearms, and Explosives">Bureau of Alcohol, Tobacco, Firearms, and Explosives</a>, a division of the <a href="/wiki/United_States_Department_of_Justice" title="United States Department of Justice">Justice Department</a>. </p> <div class="mw-heading mw-heading4"><h4 id="Customs_and_Border_Protection">Customs and Border Protection</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=48" title="Edit section: Customs and Border Protection"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/U.S._Customs_and_Border_Protection" title="U.S. Customs and Border Protection">U.S. Customs and Border Protection</a></div> <p>U.S. Customs and Border Protection (CBP), an agency of the <a href="/wiki/United_States_Department_of_Homeland_Security" title="United States Department of Homeland Security">United States Department of Homeland Security</a>, collects customs duties and regulates international trade. It has a workforce of over 58,000 employees covering over 300 official ports of entry to the United States. CBP has authority to seize and dispose of cargo in the case of certain violations of customs rules. </p> <div class="mw-heading mw-heading3"><h3 id="State_administrations">State administrations</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=49" title="Edit section: State administrations"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Every state in the United States has its own tax administration, subject to the rules of that state's law and regulations. For example, the <a href="/wiki/California_Franchise_Tax_Board" title="California Franchise Tax Board">California Franchise Tax Board</a>. These are referred to in most states as the Department of Revenue or Department of Taxation. The powers of the state taxing authorities vary widely. Most enforce all state level taxes but not most local taxes. However, many states have unified state-level sales tax administration, including for local sales taxes. </p><p>State tax returns are filed separately with those tax administrations, not with the federal tax administrations. Each state has its own procedural rules, which vary widely. </p> <div class="mw-heading mw-heading3"><h3 id="Local_administrations">Local administrations</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=50" title="Edit section: Local administrations"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Most localities within the United States administer most of their own taxes. In many cases, there are multiple local taxing jurisdictions with respect to a particular taxpayer or property. For property taxes, the taxing jurisdiction is typically represented by a tax assessor/collector whose offices are located at the taxing jurisdiction's facilities. </p> <div class="mw-heading mw-heading2"><h2 id="Legal_basis">Legal basis</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=51" title="Edit section: Legal basis"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The <a href="/wiki/United_States_Constitution" class="mw-redirect" title="United States Constitution">United States Constitution</a> provides that <a href="/wiki/United_States_Congress" title="United States Congress">Congress</a> "shall have the power to lay and collect Taxes, Duties, Imposts, and Excises ... but all Duties, Imposts, and Excises shall be uniform throughout the United States."<sup id="cite_ref-115" class="reference"><a href="#cite_note-115"><span class="cite-bracket">[</span>115<span class="cite-bracket">]</span></a></sup> Prior to amendment, it provided that "No Capitation, or other direct, Tax shall be Laid unless in proportion to the Census ..." The <a href="/wiki/Sixteenth_Amendment_to_the_United_States_Constitution" title="Sixteenth Amendment to the United States Constitution">16th Amendment</a> provided that "Congress shall have the power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration." The <a href="/wiki/Tenth_Amendment_to_the_United_States_Constitution" title="Tenth Amendment to the United States Constitution">10th Amendment</a> provided that "powers not delegated to the United States by this Constitution, nor prohibited to the States, are reserved to the States respectively, or to the people." </p><p>Congress has enacted numerous laws dealing with taxes since adoption of the Constitution. Those laws are now codified as <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/html/uscode19/usc_sup_01_19.html">Title 19</a>, Customs Duties, <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26.html">Title 26</a>, Internal Revenue Code, and various other provisions. These laws specifically authorize the United States Secretary of the Treasury to delegate various powers related to levy, assessment and collection of taxes. </p><p>State constitutions uniformly grant the state government the right to levy and collect taxes. Limitations under state constitutions vary widely. </p><p>Various fringe <a href="/wiki/Tax_protester_(United_States)" class="mw-redirect" title="Tax protester (United States)">individuals and groups</a> have questioned the legitimacy of United States federal income tax. These <a href="/wiki/Tax_protester_arguments" title="Tax protester arguments">arguments</a> are varied, but have been uniformly rejected by the Internal Revenue Service and by the courts and ruled to be frivolous.<sup id="cite_ref-116" class="reference"><a href="#cite_note-116"><span class="cite-bracket">[</span>116<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-117" class="reference"><a href="#cite_note-117"><span class="cite-bracket">[</span>117<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-118" class="reference"><a href="#cite_note-118"><span class="cite-bracket">[</span>118<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Policy_issues">Policy issues</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=52" title="Edit section: Policy issues"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Timeline_of_average_effective_tax_rates_of_400_richest_families_and_bottom_50%25_of_US_households.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/3/33/Timeline_of_average_effective_tax_rates_of_400_richest_families_and_bottom_50%25_of_US_households.png/220px-Timeline_of_average_effective_tax_rates_of_400_richest_families_and_bottom_50%25_of_US_households.png" decoding="async" width="220" height="226" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/33/Timeline_of_average_effective_tax_rates_of_400_richest_families_and_bottom_50%25_of_US_households.png/330px-Timeline_of_average_effective_tax_rates_of_400_richest_families_and_bottom_50%25_of_US_households.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/33/Timeline_of_average_effective_tax_rates_of_400_richest_families_and_bottom_50%25_of_US_households.png/440px-Timeline_of_average_effective_tax_rates_of_400_richest_families_and_bottom_50%25_of_US_households.png 2x" data-file-width="1024" data-file-height="1054" /></a><figcaption>Average effective tax rates of 400 richest families and bottom 50% of US households. 1960-2018. Includes federal, state, and local taxes. Data sources: Emmanual Saez and <a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a>.<sup id="cite_ref-FAIR360_119-0" class="reference"><a href="#cite_note-FAIR360-119"><span class="cite-bracket">[</span>119<span class="cite-bracket">]</span></a></sup></figcaption></figure> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:US_tax_rates_by_income.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/7/7c/US_tax_rates_by_income.png/220px-US_tax_rates_by_income.png" decoding="async" width="220" height="126" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/7c/US_tax_rates_by_income.png/330px-US_tax_rates_by_income.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/7c/US_tax_rates_by_income.png/440px-US_tax_rates_by_income.png 2x" data-file-width="1024" data-file-height="588" /></a><figcaption>Total tax rates by income percentile in the United States, 1950–2018</figcaption></figure> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Tax_proposals_of_2020_US_presidential_candidates.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/1/11/Tax_proposals_of_2020_US_presidential_candidates.jpg/220px-Tax_proposals_of_2020_US_presidential_candidates.jpg" decoding="async" width="220" height="129" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/11/Tax_proposals_of_2020_US_presidential_candidates.jpg/330px-Tax_proposals_of_2020_US_presidential_candidates.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/11/Tax_proposals_of_2020_US_presidential_candidates.jpg/440px-Tax_proposals_of_2020_US_presidential_candidates.jpg 2x" data-file-width="1024" data-file-height="602" /></a><figcaption>Proposed tax plan payment rates by income group as a percentage of income, including mandatory health insurance, of four <a href="/wiki/2020_United_States_presidential_election" title="2020 United States presidential election">2020 United States presidential election</a> candidates</figcaption></figure> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Progressivity_in_United_States_income_tax" title="Progressivity in United States income tax">Progressivity in United States income tax</a></div> <p>Commentators Benjamin Page, Larry Bartels, and Jason Seawright contend that Federal tax policy in relation to regulation and reform in the United States tends to favor wealthy Americans. They assert that political influence is a legal right the wealthy can exercise by contributing funds to lobby for their policy preference.<sup id="cite_ref-Page_51–73_120-0" class="reference"><a href="#cite_note-Page_51–73-120"><span class="cite-bracket">[</span>120<span class="cite-bracket">]</span></a></sup> </p><p>Each major type of tax in the United States has been used by some jurisdiction at some time as a tool of social policy. Both liberals and conservatives have called for more <a href="/wiki/Progressive_tax" title="Progressive tax">progressive taxes</a> in the U.S.<sup id="cite_ref-YglesiasWealth_121-0" class="reference"><a href="#cite_note-YglesiasWealth-121"><span class="cite-bracket">[</span>121<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-BairParity_122-0" class="reference"><a href="#cite_note-BairParity-122"><span class="cite-bracket">[</span>122<span class="cite-bracket">]</span></a></sup> Page, Bartels, and Seawright assert that, although members of the government favor a move toward progressive taxes, due to budget deficits, upper class citizens are not yet willing to make a push for the change. Tax cuts were provided during the Bush administration, and were extended in 2010, making federal income taxes less progressive.<sup id="cite_ref-Page_51–73_120-1" class="reference"><a href="#cite_note-Page_51–73-120"><span class="cite-bracket">[</span>120<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Tax_evasion">Tax evasion</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=53" title="Edit section: Tax evasion"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Tax_evasion_in_the_United_States" title="Tax evasion in the United States">Tax evasion in the United States</a></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:20220826_Share_of_unpaid_taxes,_by_income_level_-_area_chart,_treemap_-_NYTimes_-_Dept_of_Treasury.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/47/20220826_Share_of_unpaid_taxes%2C_by_income_level_-_area_chart%2C_treemap_-_NYTimes_-_Dept_of_Treasury.svg/220px-20220826_Share_of_unpaid_taxes%2C_by_income_level_-_area_chart%2C_treemap_-_NYTimes_-_Dept_of_Treasury.svg.png" decoding="async" width="220" height="219" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/47/20220826_Share_of_unpaid_taxes%2C_by_income_level_-_area_chart%2C_treemap_-_NYTimes_-_Dept_of_Treasury.svg/330px-20220826_Share_of_unpaid_taxes%2C_by_income_level_-_area_chart%2C_treemap_-_NYTimes_-_Dept_of_Treasury.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/47/20220826_Share_of_unpaid_taxes%2C_by_income_level_-_area_chart%2C_treemap_-_NYTimes_-_Dept_of_Treasury.svg/440px-20220826_Share_of_unpaid_taxes%2C_by_income_level_-_area_chart%2C_treemap_-_NYTimes_-_Dept_of_Treasury.svg.png 2x" data-file-width="567" data-file-height="565" /></a><figcaption>U.S. Treasury Department 2019 estimates of unpaid taxes indicate that over half of all unpaid taxes are attributable to the top 5% of earners.<sup id="cite_ref-NYTimes_20220826_123-0" class="reference"><a href="#cite_note-NYTimes_20220826-123"><span class="cite-bracket">[</span>123<span class="cite-bracket">]</span></a></sup></figcaption></figure> <p>The Internal Revenue Service estimated that, in 2001, the tax gap was $345 billion.<sup id="cite_ref-124" class="reference"><a href="#cite_note-124"><span class="cite-bracket">[</span>124<span class="cite-bracket">]</span></a></sup> The tax gap is the difference between the amount of tax legally owed and the amount actually collected by the government. The tax gap in 2006 was estimated to be $450 billion.<sup id="cite_ref-125" class="reference"><a href="#cite_note-125"><span class="cite-bracket">[</span>125<span class="cite-bracket">]</span></a></sup> The tax gap two years later in 2008 was estimated to be in the range of $450–$500 billion and unreported income was estimated to be approximately $2 trillion.<sup id="cite_ref-ideas.repec.org_126-0" class="reference"><a href="#cite_note-ideas.repec.org-126"><span class="cite-bracket">[</span>126<span class="cite-bracket">]</span></a></sup> Therefore, 18–19 percent of total reportable income was not properly reported to the IRS.<sup id="cite_ref-ideas.repec.org_126-1" class="reference"><a href="#cite_note-ideas.repec.org-126"><span class="cite-bracket">[</span>126<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Penalties_3">Penalties</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=54" title="Edit section: Penalties"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">IRS</a> considers different reasons to penalize, missing tax deadlines or making errors on your return can lead to penalties from the IRS. These penalties apply to situations like failing to file on time, not paying what you owe, or including inaccurate information. The IRS may also charge interest on unpaid penalties, and some penalties accrue monthly until the full amount is settled. To avoid these consequences, it's important to understand the different types of penalties, how to address them if you receive one, and most importantly, how to file your taxes accurately and on time.<sup id="cite_ref-IRS:1_127-0" class="reference"><a href="#cite_note-IRS:1-127"><span class="cite-bracket">[</span>127<span class="cite-bracket">]</span></a></sup> The IRS will inform the recipient when the penalty will be assessed by means of a notice or a letter in the mail. These documents will detail the penalty, the reason for the penalty and what steps to take next. Likewise, the detailed information must be corroborated, since if the user can resolve the problem as soon as possible, the fine will not be imposed. The IRS applies certain interest on the penalties that have been incurred. However, the date from which interest begins to be charged may vary depending on the type of penalty that has been imposed. This interest accrues on the amount owed until the entire balance is paid. On the other hand, it is important to consider that interest can significantly increase the total amount owed, so the user should take care of his tax obligations as soon as possible and in an efficient manner so that he can avoid any additional charges. It is important to be aware that the IRS allows the penalized person to contest their penalty if they believe that the amount imposed is inadequate.<sup id="cite_ref-IRS:1_127-1" class="reference"><a href="#cite_note-IRS:1-127"><span class="cite-bracket">[</span>127<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Interest_Rates">Interest Rates</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=55" title="Edit section: Interest Rates"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The interest charged by the IRS is due to individuals or companies that do not pay their taxes or amounts due on time and does not cover the amount incurred, even if a request for extension of time has been filed. Likewise, interest may be generated in case the amount that has been paid exceeds the corresponding value. The IRS has established the tax rules and regulations in a very clear manner so that users comply with their tax obligations properly.<sup id="cite_ref-IRS_128-0" class="reference"><a href="#cite_note-IRS-128"><span class="cite-bracket">[</span>128<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Quarterly_interest_rates">Quarterly interest rates</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=56" title="Edit section: Quarterly interest rates"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>By 2024 the quarterly interest rates are divided depending on the category to which they are assigned. Among the categories considered by the IRS, the interest imposed on overpayment not made by a business, i.e. a private individual, is 8%. On the other hand, the overpayment made by a business is 7%. The underpayment, whether by a company or a private individual, is 8%. The interest imposed on GATT (part of an overpayment by a company more than EUR 10,000) is 5.5%. For large companies with underpayments, the interest charged is 10%. Finally, the interest charged on deposit 6603 of the Internal Revenue Code (IRC) (federal short-term rate) is 5%.<sup id="cite_ref-IRS:2_129-0" class="reference"><a href="#cite_note-IRS:2-129"><span class="cite-bracket">[</span>129<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Types_of_penalties">Types of penalties</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=57" title="Edit section: Types of penalties"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><b>Information return penalty</b> </p><p>This penalty is applied when the information or tax returns are not filed on time or correctly, i.e., in case there are inconsistencies in the information this penalty will be applied to the user. In this case, charges may apply, as established in 2024, depending on the period in which the user responds after having been notified. The penalty may range from USD 60, in case the response is made 30 days later, to USD 630 for willful disregard.<sup id="cite_ref-IRS:3_130-0" class="reference"><a href="#cite_note-IRS:3-130"><span class="cite-bracket">[</span>130<span class="cite-bracket">]</span></a></sup> </p><p><b>Failure to File Penalty</b> </p><p>This penalty is imposed on the individual who does not file the income tax return on the due date. In this case the fine is equivalent to 5% of the taxes that have not been paid each month, however, the ceiling is up to 25%. On the other hand, in case the penalty for not filing the return and the penalty for not paying the respective taxes are combined in the same month, the penalty for not filing is reduced by the amount of the penalty for not paying, resulting in a combined penalty of 5% for each month or part of the month that the return is late. After 5 months of non-payment of any amount, the non-filing penalty is reduced in full, however, the non-payment penalty is capped at 25%. Finally, in case the return has been filed more than 60 days late the charges can reach up to USD 485 after December 12, 2023.<sup id="cite_ref-IRS:4_131-0" class="reference"><a href="#cite_note-IRS:4-131"><span class="cite-bracket">[</span>131<span class="cite-bracket">]</span></a></sup> </p><p><b>Failure to pay penalty</b> </p><p>This penalty is applied to the customer who has not paid his taxes before their due date. In this case the penalty is fixed with a percentage based on the amount of taxes that have not been paid. As previously mentioned, this penalty will not exceed 25%.<sup id="cite_ref-IRS:5_132-0" class="reference"><a href="#cite_note-IRS:5-132"><span class="cite-bracket">[</span>132<span class="cite-bracket">]</span></a></sup> </p><p><b>Accuracy-related penalty</b> </p><p>This penalty is applied when the person pays less than what is stated on his or her tax return. The reasons why people fail to pay the corresponding amount may be because they have not reported the actual or full amount of their income, on the other hand, it may happen that the person has applied for some type of extension or credit for which he/she does not qualify. Within this penalty the IRS can proceed in two ways. It can apply a <a rel="nofollow" class="external text" href="https://www.irs.gov/payments/accuracy-related-penalty#negligence">Negligence or disregard of the rules or regulations penalty</a>, which is due to the lack of attention and the correct following of the U.S. tax laws to complete the tax return. It is considered that the person may recklessly or intentionally disregard the established rules or regulations. On the other hand, there may also be the case where a <a rel="nofollow" class="external text" href="https://www.irs.gov/payments/accuracy-related-penalty#substantial">Substantial understatement of income tax penalty</a> applies, which applies when the person understates his tax liability by 10% of the tax shown on his return or equals USD 5,000. However, if the person has qualified for a business deduction, the percentage is 5% or USD 5,000.<sup id="cite_ref-IRS:6_133-0" class="reference"><a href="#cite_note-IRS:6-133"><span class="cite-bracket">[</span>133<span class="cite-bracket">]</span></a></sup> </p><p><b>Erroneous claim for refund or credit</b> </p><p>This penalty applies when the person has filed a claim for a refund or return of income tax for an excessive amount and no reasonable cause applies for such claim. The penalty is equal to 20% of the excessive amount that has been claimed.<sup id="cite_ref-IRS:7_134-0" class="reference"><a href="#cite_note-IRS:7-134"><span class="cite-bracket">[</span>134<span class="cite-bracket">]</span></a></sup> </p><p><b>Failure to Deposit Penalty</b> </p><p>This penalty is applied when the individual has not paid the appropriate employment taxes on time and in the proper amount. These employment taxes include taxes on the individual's income, social security and health care, and federal unemployment. The percentage of the penalty depends on how many days the payment is overdue from the due date. From 1 to 5 days is equivalent to a penalty of 2% of the amount that has not been paid, however, if the delay exceeds 15 days the percentage can increase up to 10%.<sup id="cite_ref-IRS:8_135-0" class="reference"><a href="#cite_note-IRS:8-135"><span class="cite-bracket">[</span>135<span class="cite-bracket">]</span></a></sup> </p><p><b>Tax preparer penalties</b> </p><p>The tax return preparers who engage in misconduct are hereby penalized, i.e., there may be a possibility that an agent certified to prepare a third party's tax returns may fail to comply with the established tax regulations. Charges will be made based on the number of violations, the type of regulations violated, inflation rates, and the number of tax years on record.<sup id="cite_ref-IRS:9_136-0" class="reference"><a href="#cite_note-IRS:9-136"><span class="cite-bracket">[</span>136<span class="cite-bracket">]</span></a></sup> </p><p><b>Dishonored Check or Other Form of Payment Penalty</b> </p><p>This penalty will simply be alleviated when the person's bank provider does not accept the user's check or other form of payment. This may be because there is insufficient money in the bank account to cover the amount of tax owed. In this case the amount of the penalty is 25 USD when the amount owed is less than 1,250 USD. In case the debt exceeds this amount, the penalty is 2% of the amount owed.<sup id="cite_ref-IRS:10_137-0" class="reference"><a href="#cite_note-IRS:10-137"><span class="cite-bracket">[</span>137<span class="cite-bracket">]</span></a></sup> </p><p><b>Underpayment of Estimated Tax by Corporations Penalty</b> </p><p>This type of penalty is intended for corporations that have not made sufficient payments based on estimated tax or simply have not paid in a timely manner. Generally, corporations make these payments on a quarterly basis when they expect to pay over USD 500 on their tax return. The amount of the penalty will depend on the amount of the underpayment, the period overdue for payment and the quarterly interest rate mentioned above.<sup id="cite_ref-IRS:11_138-0" class="reference"><a href="#cite_note-IRS:11-138"><span class="cite-bracket">[</span>138<span class="cite-bracket">]</span></a></sup> </p><p><b>Underpayment of Estimated Tax by Individuals Penalty</b> </p><p>Like the previous one, the difference is that this penalty is applied to individuals, estates, or trusts. The calculation of the amount is made under the same conditions as the penalty to a corporation.<sup id="cite_ref-IRS:12_139-0" class="reference"><a href="#cite_note-IRS:12-139"><span class="cite-bracket">[</span>139<span class="cite-bracket">]</span></a></sup> </p><p><b>International information reporting penalties</b> </p><p>This penalty is applied when the tax filer has its financial activity established abroad and does not comply with U.S. tax rules and regulations. In this case monthly interest is charged until the debtor pays the taxes based on the tax regulations where he files his taxes, in this case U.S.<sup id="cite_ref-IRS:13_140-0" class="reference"><a href="#cite_note-IRS:13-140"><span class="cite-bracket">[</span>140<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="United_States_as_a_tax_haven">United States as a tax haven</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=58" title="Edit section: United States as a tax haven"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Although the United States as a whole is not generally viewed as a <a href="/wiki/Tax_haven" title="Tax haven">tax haven</a>, among its 50 states there are some that individuals and companies use to store their wealth and avoid or evade taxes. This fact was mostly revealed in the leaked <a href="/wiki/Pandora_Papers" title="Pandora Papers">Pandora papers</a> – 11.9 million documents that, beginning from October 31, 2021, exposed offshore accounts of world leaders and celebrities. In total the United States were revealed to shelter the second largest amount of money in the world. </p> <div class="mw-heading mw-heading3"><h3 id="South_Dakota">South Dakota</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=59" title="Edit section: South Dakota"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Between the years 2011 and 2021 the assets managed in South Dakota by trust companies went from <a href="/wiki/USD" class="mw-redirect" title="USD">$</a>75 billion to $367 billion.<sup id="cite_ref-:2_141-0" class="reference"><a href="#cite_note-:2-141"><span class="cite-bracket">[</span>141<span class="cite-bracket">]</span></a></sup> The assets are coming from all over the world – The South Dakota Trust Company has clients from 54 nations.<sup id="cite_ref-142" class="reference"><a href="#cite_note-142"><span class="cite-bracket">[</span>142<span class="cite-bracket">]</span></a></sup> Trusts are particularly popular in South Dakota because, in 1983, it revoked a law that prevented hereditary estates, allowing for the creation of trusts (serving to pass property onto one's children) that, while preventing the sale of the estate assets, also shield those assets from tax. Unlike in the precedent for this in the English common law where these trusts could only exist for 21 years, South Dakota enables trusts to exist indefinitely. Trusts in South Dakota also serve as shields from government inspections and can even protect an individual if they get divorced or file a bankruptcy.<sup id="cite_ref-:2_141-1" class="reference"><a href="#cite_note-:2-141"><span class="cite-bracket">[</span>141<span class="cite-bracket">]</span></a></sup> In addition to this South Dakota is also one of nine states in the United States with no income tax.<sup id="cite_ref-143" class="reference"><a href="#cite_note-143"><span class="cite-bracket">[</span>143<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Delaware">Delaware</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=60" title="Edit section: Delaware"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The state of Delaware is home to nearly 68% of the Fortune 500 companies.<sup id="cite_ref-144" class="reference"><a href="#cite_note-144"><span class="cite-bracket">[</span>144<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Corporation_Trust_Center_(CT_Corporation)" class="mw-redirect" title="Corporation Trust Center (CT Corporation)">Corporation trust center</a> in the city of Wilmington is the address to over 285,000 companies including Delaware entities of Google, Amazon, General Motors, Deutsche Bank's subsidiaries etc. This is because this state does not collect any local and state sales tax and the companies based there are not subject to any income tax on their intangible assets. Legally this tax haven can be used by holding companies that charge their subsidiaries trademark charges – thus moving their income (in accounting terms reducing their income tax base by expenses) to the company set up in Delaware where it is not subject to state taxes. Property such as a trademark is hard to put an exact number on which offers the companies a lot of leeway on how much money they move to Delaware. If companies do not conduct any business in Delaware, then they pay a lower franchise tax instead of the corporate income tax. Also because of its business-friendly usury laws the interest rates can go above the average there and therefore Delaware attracts financial companies. Delaware also offers benefits in terms of high secrecy levels (companies do not have to file their beneficiaries nor their officers and directors) and predictable judiciary rulings in conflicts between companies.<sup id="cite_ref-145" class="reference"><a href="#cite_note-145"><span class="cite-bracket">[</span>145<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Nevada">Nevada</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=61" title="Edit section: Nevada"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The state of Nevada has no state income tax, no personal income tax, no inheritance tax, and no franchise tax. This makes it a very widely used tax haven alongside of South Dakota and Delaware. Nevada also does not have an agreement with the IRS on sharing information, so some entities choose to incorporate here as to enjoy the benefits of high privacy. In addition, there are other laws on privacy and company officers' liability that make Nevada business friendly.<sup id="cite_ref-146" class="reference"><a href="#cite_note-146"><span class="cite-bracket">[</span>146<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Economics">Economics</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=62" title="Edit section: Economics"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>According to a 2011 study, the U.S. economy would become approximately $1.6 trillion larger or $5,200 wealthier per person, after a simplification of the complex U.S. tax system.<sup id="cite_ref-147" class="reference"><a href="#cite_note-147"><span class="cite-bracket">[</span>147<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="History">History</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=63" title="Edit section: History"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Total_government_spending_on_all_levels_(United_States).png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9a/Total_government_spending_on_all_levels_%28United_States%29.png/550px-Total_government_spending_on_all_levels_%28United_States%29.png" decoding="async" width="550" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9a/Total_government_spending_on_all_levels_%28United_States%29.png/825px-Total_government_spending_on_all_levels_%28United_States%29.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9a/Total_government_spending_on_all_levels_%28United_States%29.png/1100px-Total_government_spending_on_all_levels_%28United_States%29.png 2x" data-file-width="1618" data-file-height="411" /></a><figcaption>Total government spending on all levels (United States)</figcaption></figure> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/History_of_taxation_in_the_United_States" title="History of taxation in the United States">History of taxation in the United States</a></div> <p>Before 1776, the American Colonies were subject to taxation by <a href="/wiki/Kingdom_of_Great_Britain" title="Kingdom of Great Britain">Great Britain</a> and also imposed local taxes. Property taxes were imposed in the Colonies as early as 1634.<sup id="cite_ref-148" class="reference"><a href="#cite_note-148"><span class="cite-bracket">[</span>148<span class="cite-bracket">]</span></a></sup> In 1673, the English Parliament imposed a tax on exports from the American Colonies, and with it created the first tax administration in what would become the United States.<sup id="cite_ref-149" class="reference"><a href="#cite_note-149"><span class="cite-bracket">[</span>149<span class="cite-bracket">]</span></a></sup> Other tariffs and taxes were imposed by Parliament. Most of the colonies and many localities adopted property taxes. </p><p>Under Article VIII of the <a href="/wiki/Articles_of_Confederation" title="Articles of Confederation">Articles of Confederation</a>, the United States government did not have the power to tax. All such power lay with the states. The <a href="/wiki/United_States_Constitution" class="mw-redirect" title="United States Constitution">United States Constitution</a>, adopted in 1787, authorized the federal government to lay and collect taxes, but required that some types of tax revenues be given to the states in proportion to population. Tariffs were the principal federal tax through the 1800s. </p><p>By 1796, state and local governments in fourteen of the 15 states taxed land. Delaware taxed the income from property. The War of 1812 required a federal sales tax on specific luxury items due to its costs. However, internal taxes were dropped in 1817 in favor of import tariffs that went to the federal government.<sup id="cite_ref-150" class="reference"><a href="#cite_note-150"><span class="cite-bracket">[</span>150<span class="cite-bracket">]</span></a></sup> By the <a href="/wiki/American_Civil_War" title="American Civil War">American Civil War</a>, the principle of taxation of property at a uniform rate had developed, and many of the states relied on property taxes as a major source of revenue. However, the increasing importance of intangible property, such as corporate stock, caused the states to shift to other forms of taxation in the 1900s. </p><p>Income taxes in the form of "faculty" taxes were imposed by the colonies. These combined income and property tax characteristics, and the income element persisted after 1776 in a few states. Several states adopted income taxes in 1837.<sup id="cite_ref-151" class="reference"><a href="#cite_note-151"><span class="cite-bracket">[</span>151<span class="cite-bracket">]</span></a></sup> Wisconsin adopted a corporate and individual income tax in 1911,<sup id="cite_ref-152" class="reference"><a href="#cite_note-152"><span class="cite-bracket">[</span>152<span class="cite-bracket">]</span></a></sup> and was the first to administer the tax with a state tax administration. </p><p>The first federal income tax was adopted as part of the <a href="/wiki/Revenue_Act_of_1861" title="Revenue Act of 1861">Revenue Act of 1861</a>.<sup id="cite_ref-153" class="reference"><a href="#cite_note-153"><span class="cite-bracket">[</span>153<span class="cite-bracket">]</span></a></sup> The tax lapsed after the American Civil War. Subsequently enacted income taxes were held to be unconstitutional by the Supreme Court in <i><a href="/wiki/Pollock_v._Farmers%27_Loan_%26_Trust_Co." title="Pollock v. Farmers' Loan & Trust Co.">Pollock v. Farmers' Loan & Trust Co.</a></i> because they did not apportion taxes on property by state population.<sup id="cite_ref-154" class="reference"><a href="#cite_note-154"><span class="cite-bracket">[</span>154<span class="cite-bracket">]</span></a></sup> In 1913, the <a href="/wiki/Sixteenth_Amendment_to_the_United_States_Constitution" title="Sixteenth Amendment to the United States Constitution">Sixteenth Amendment to the United States Constitution</a> was ratified, permitting the federal government to levy an income tax on both property and labor. </p> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:U.S._Federal_Tax_Receipts_as_a_Percentage_of_GDP_1945%E2%80%932015.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/7/75/U.S._Federal_Tax_Receipts_as_a_Percentage_of_GDP_1945%E2%80%932015.jpg/220px-U.S._Federal_Tax_Receipts_as_a_Percentage_of_GDP_1945%E2%80%932015.jpg" decoding="async" width="220" height="124" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/75/U.S._Federal_Tax_Receipts_as_a_Percentage_of_GDP_1945%E2%80%932015.jpg/330px-U.S._Federal_Tax_Receipts_as_a_Percentage_of_GDP_1945%E2%80%932015.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/75/U.S._Federal_Tax_Receipts_as_a_Percentage_of_GDP_1945%E2%80%932015.jpg/440px-U.S._Federal_Tax_Receipts_as_a_Percentage_of_GDP_1945%E2%80%932015.jpg 2x" data-file-width="677" data-file-height="382" /></a><figcaption>U.S. federal government tax receipts as a percentage of GDP from 1945 to 2015. 2010 to 2015 data are estimated.</figcaption></figure> <p>The federal income tax enacted in 1913 included corporate and individual income taxes. It defined income using language from prior laws, incorporated in the <a href="/wiki/Sixteenth_Amendment_to_the_United_States_Constitution" title="Sixteenth Amendment to the United States Constitution">Sixteenth Amendment</a>, as "all income from whatever source derived". The tax allowed deductions for business expenses, but few non-business deductions. In 1918 the income tax law was expanded to include a <a href="/wiki/Foreign_tax_credit" title="Foreign tax credit">foreign tax credit</a> and more comprehensive definitions of income and deduction items. Various aspects of the present system of definitions were expanded through 1926, when U.S. law was organized as the United States Code. Income, estate, gift, and excise tax provisions, plus provisions relating to tax returns and enforcement, were codified as Title 26, also known as the <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal Revenue Code</a>. This was reorganized and somewhat expanded in 1954, and remains in the same general form. </p><p>Federal taxes were expanded greatly during <a href="/wiki/World_War_I" title="World War I">World War I</a>. In 1921, Treasury Secretary <a href="/wiki/Andrew_Mellon" title="Andrew Mellon">Andrew Mellon</a> engineered a series of significant income tax cuts under three presidents. Mellon argued that tax cuts would spur growth.<sup id="cite_ref-155" class="reference"><a href="#cite_note-155"><span class="cite-bracket">[</span>155<span class="cite-bracket">]</span></a></sup> Taxes were raised again in the latter part of the <a href="/wiki/Great_Depression_in_the_United_States" title="Great Depression in the United States">Great Depression</a>, and during <a href="/wiki/World_War_II" title="World War II">World War II</a>. Income tax rates were reduced significantly during the <a href="/wiki/Presidency_of_Lyndon_B._Johnson" title="Presidency of Lyndon B. Johnson">Johnson</a>, <a href="/wiki/Presidency_of_Richard_Nixon" title="Presidency of Richard Nixon">Nixon</a>, and <a href="/wiki/Presidency_of_Ronald_Reagan" title="Presidency of Ronald Reagan">Reagan presidencies</a>. Significant tax cuts for corporations and all individuals were enacted during the <a href="/wiki/Presidency_of_George_W._Bush" title="Presidency of George W. Bush">second Bush presidency</a>. </p><p>During 1936 the United States adopted the British system of deduction-at-source. This was extended to include dividends, interest, rent, wages and salaries paid by corporations. This system was short-lived as it was soon to be replaced by the system of information-at-source. As was found in Britain this proved to be one of the worst systems as it imposed a huge burden on revenue authorities to correlate large quantities of information. As had Britain, the United States returned to the deduction-at-source system thirty years after it was abolished.<sup id="cite_ref-156" class="reference"><a href="#cite_note-156"><span class="cite-bracket">[</span>156<span class="cite-bracket">]</span></a></sup> </p><p>In 1986, Congress adopted, with little modification, a major expansion of the income tax portion of the IRS Code proposed in 1985 by the U.S. Treasury Department under President Reagan. The thousand-page <a href="/wiki/Tax_Reform_Act_of_1986" title="Tax Reform Act of 1986">Tax Reform Act of 1986</a> significantly lowered tax rates, adopted sweeping expansions of international rules, eliminated the lower individual tax rate for capital gains, added significant inventory accounting rules, and made substantial other expansions of the law. </p><p>Federal income tax rates have been modified frequently. Tax rates were changed in 34 of the 97 years between 1913 and 2010.<sup id="cite_ref-157" class="reference"><a href="#cite_note-157"><span class="cite-bracket">[</span>157<span class="cite-bracket">]</span></a></sup> The rate structure has been graduated since the 1913 act. </p> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:U.S.-income-taxes-out-of-total-taxes.JPG" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/0/07/U.S.-income-taxes-out-of-total-taxes.JPG/220px-U.S.-income-taxes-out-of-total-taxes.JPG" decoding="async" width="220" height="124" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/07/U.S.-income-taxes-out-of-total-taxes.JPG/330px-U.S.-income-taxes-out-of-total-taxes.JPG 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/07/U.S.-income-taxes-out-of-total-taxes.JPG/440px-U.S.-income-taxes-out-of-total-taxes.JPG 2x" data-file-width="591" data-file-height="334" /></a><figcaption>Total tax revenue (not adjusted for inflation) for the U.S. federal government from 1980 to 2009 compared to the amount of revenue coming from individual income taxes</figcaption></figure> <p>The first individual income tax return Form 1040 under the 1913<sup id="cite_ref-158" class="reference"><a href="#cite_note-158"><span class="cite-bracket">[</span>158<span class="cite-bracket">]</span></a></sup> law was four pages long. In 1915, some Congressmen complained about the complexity of the form.<sup id="cite_ref-159" class="reference"><a href="#cite_note-159"><span class="cite-bracket">[</span>159<span class="cite-bracket">]</span></a></sup> In 1921, Congress considered but did not enact replacement of the income tax with a national sales tax. </p><p>By the 1920s, many states had adopted income taxes on individuals and corporations.<sup id="cite_ref-160" class="reference"><a href="#cite_note-160"><span class="cite-bracket">[</span>160<span class="cite-bracket">]</span></a></sup> Many of the state taxes were simply based on the federal definitions. The states generally taxed residents on all of their income, including income earned in other states, as well as income of nonresidents earned in the state. This led to a long line of Supreme Court cases limiting the ability of states to tax income of nonresidents. </p><p>The states had also come to rely heavily on retail sales taxes. However, as of the beginning of World War II, only two cities (New York and New Orleans) had local sales taxes.<sup id="cite_ref-161" class="reference"><a href="#cite_note-161"><span class="cite-bracket">[</span>161<span class="cite-bracket">]</span></a></sup> </p><p>The Federal Estate Tax was introduced in 1916, and Gift Tax in 1924. Unlike many inheritance taxes, the Gift and Estate taxes were imposed on the transferor rather than the recipient. Many states adopted either inheritance taxes or estate and gift taxes, often computed as the amount allowed as a deduction for federal purposes. These taxes remained under 1% of government revenues through the 1990s.<sup id="cite_ref-162" class="reference"><a href="#cite_note-162"><span class="cite-bracket">[</span>162<span class="cite-bracket">]</span></a></sup> </p><p>All governments within the United States provide <a href="/wiki/Tax_exemption" title="Tax exemption">tax exemption</a> for some income, property, or persons. These exemptions have their roots both in tax theory,<sup id="cite_ref-163" class="reference"><a href="#cite_note-163"><span class="cite-bracket">[</span>163<span class="cite-bracket">]</span></a></sup> federal and state legislative history,<sup id="cite_ref-164" class="reference"><a href="#cite_note-164"><span class="cite-bracket">[</span>164<span class="cite-bracket">]</span></a></sup> and the United States Constitution.<sup id="cite_ref-165" class="reference"><a href="#cite_note-165"><span class="cite-bracket">[</span>165<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=64" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/History_of_taxation_in_the_United_States" title="History of taxation in the United States">History of taxation in the United States</a></li> <li><a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a></li> <li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></li> <li><a href="/wiki/List_of_countries_by_tax_revenue_as_percentage_of_GDP" class="mw-redirect" title="List of countries by tax revenue as percentage of GDP">List of countries by tax revenue as percentage of GDP</a></li> <li><a href="/wiki/Tariffs_in_United_States_history" class="mw-redirect" title="Tariffs in United States history">Tariffs in United States history</a></li> <li><a href="/wiki/Tax_Cuts_and_Jobs_Act_of_2017" class="mw-redirect" title="Tax Cuts and Jobs Act of 2017">Tax Cuts and Jobs Act of 2017</a></li> <li><a href="/wiki/Tax_resistance_in_the_United_States" title="Tax resistance in the United States">Tax resistance in the United States</a></li> <li><a href="/wiki/Stepped-up_basis" title="Stepped-up basis">Stepped-up basis</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=65" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-columns references-column-width" style="column-width: 30em;"> <ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFOECD2021" class="citation book cs1">OECD (2021). <a rel="nofollow" class="external text" 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Retrieved <span class="nowrap">October 13,</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Temporary+Taxes+to+Fund+Education.+Guaranteed+Local+Public+Safety+Funding.+Initiative+Constitutional+Amendment&rft.pub=Vig.cdn.sos.ca.gov%2F&rft.date=2013-04-05&rft_id=http%3A%2F%2Fvig.cdn.sos.ca.gov%2F2012%2Fgeneral%2Fpdf%2F30-title-summ-analysis.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-:0-5"><span class="mw-cite-backlink">^ <a href="#cite_ref-:0_5-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:0_5-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-:0_5-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFDeVore2018" class="citation web cs1">DeVore, Chuck (July 26, 2018). <a rel="nofollow" class="external text" href="https://www.forbes.com/sites/chuckdevore/2018/07/26/new-york-and-other-high-tax-states-sue-over-salt-deduction-cap-while-jobs-follow-lower-taxes/">"New York And Other High-Tax States Sue Over SALT Deduction Cap While Jobs Follow Lower Taxes"</a>. <i>Forbes</i><span class="reference-accessdate">. Retrieved <span class="nowrap">January 8,</span> 2019</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Forbes&rft.atitle=New+York+And+Other+High-Tax+States+Sue+Over+SALT+Deduction+Cap+While+Jobs+Follow+Lower+Taxes&rft.date=2018-07-26&rft.aulast=DeVore&rft.aufirst=Chuck&rft_id=https%3A%2F%2Fwww.forbes.com%2Fsites%2Fchuckdevore%2F2018%2F07%2F26%2Fnew-york-and-other-high-tax-states-sue-over-salt-deduction-cap-while-jobs-follow-lower-taxes%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text">265 U.S. 47 (1924).</span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion">"Foreign Earned Income Exclusion"</a>. November 14, 2022<span class="reference-accessdate">. Retrieved <span class="nowrap">July 20,</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Foreign+Earned+Income+Exclusion&rft.date=2022-11-14&rft_id=https%3A%2F%2Fwww.irs.gov%2Findividuals%2Finternational-taxpayers%2Fforeign-earned-income-exclusion&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-:1-8"><span class="mw-cite-backlink">^ <a href="#cite_ref-:1_8-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:1_8-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.adp.com/resources/articles-and-insights/articles/e/eow-social-security-wage-base-for-2019-announced.aspx">"Social Security Wage Base for 2019 Announced"</a>. <i>www.adp.com</i>. June 30, 2015<span class="reference-accessdate">. Retrieved <span class="nowrap">November 13,</span> 2019</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.adp.com&rft.atitle=Social+Security+Wage+Base+for+2019+Announced&rft.date=2015-06-30&rft_id=https%3A%2F%2Fwww.adp.com%2Fresources%2Farticles-and-insights%2Farticles%2Fe%2Feow-social-security-wage-base-for-2019-announced.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.tax-rates.org/taxtables/property-tax-by-state">"Property Taxes By State"</a>. Tax-Rates.org. 2009<span class="reference-accessdate">. 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Retrieved <span class="nowrap">November 3,</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Effective+tax+rates%3A+income%2C+payroll%2C+corporate+and+estate+taxes+combined&rft.pub=Peter+G.+Peterson+Foundation&rft.date=2013-07-01&rft_id=http%3A%2F%2Fpgpf.org%2FChart-Archive%2F0102_tax-rates&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20141211105316/http://www.taxpolicycenter.org/numbers/displayatab.cfm?DocID=3933">"T13-0174 - Average Effective Federal Tax Rates by Filing Status; by Expanded Cash Income Percentile, 2014"</a>. Tax Policy Center. July 25, 2013. Archived from <a rel="nofollow" class="external text" href="http://www.taxpolicycenter.org/numbers/displayatab.cfm?DocID=3933">the original</a> on December 11, 2014<span class="reference-accessdate">. Retrieved <span class="nowrap">November 3,</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=T13-0174+-+Average+Effective+Federal+Tax+Rates+by+Filing+Status%3B+by+Expanded+Cash+Income+Percentile%2C+2014&rft.pub=Tax+Policy+Center&rft.date=2013-07-25&rft_id=http%3A%2F%2Fwww.taxpolicycenter.org%2Fnumbers%2Fdisplayatab.cfm%3FDocID%3D3933&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text">See generally Boris I. Bittker, "Constitutional Limits on the Taxing Power of the Federal Government," <i>Tax Lawyer</i>, Vol. 41, No. 1, p. 3, American Bar Ass'n (Fall 1987); William D. Andrews, <i>Basic Federal Income Taxation</i>, p. 2, Little, Brown and Company (3d ed. 1985); <a href="/wiki/Calvin_H._Johnson" title="Calvin H. Johnson">Calvin H. Johnson</a>, "The Constitutional Meaning of 'Apportionment of Direct Taxes<span style="padding-right:.15em;">'</span>", 80 Tax Notes 591 (Aug. 3, 1998); and Sheldon D. Pollack, "Origins of the Modern Income Tax, 1894–1913," 66 <i>Tax Lawyer</i> 295, 323–24, Winter 2013 (Amer. Bar Ass'n).</span> </li> <li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text">306 U.S. 466 (1939).</span> </li> <li id="cite_note-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-14">^</a></b></span> <span class="reference-text">485 U.S. 505 (1988).</span> </li> <li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://supreme.justia.com/cases/federal/us/240/1/case.html">"Brushaber v. Union Pacific R. Co., 240 U.S. 1 (1916)"</a>. <i>Justia Law</i><span class="reference-accessdate">. Retrieved <span class="nowrap">January 10,</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Justia+Law&rft.atitle=Brushaber+v.+Union+Pacific+R.+Co.%2C+240+U.S.+1+%281916%29&rft_id=https%3A%2F%2Fsupreme.justia.com%2Fcases%2Ffederal%2Fus%2F240%2F1%2Fcase.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/1">§ 1</a> and <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/11">§ 11</a>; IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/p17.pdf">Publication 17</a> and <a rel="nofollow" class="external text" href="https://www.irs.gov/publications/p542/index.html">Publication 542</a>.</span> </li> <li id="cite_note-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-17">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.jct.gov/publications.html?func=startdown&id=4363">JCX-49-11, Joint Committee on Taxation</a>, September 22, 2011, pp. 4, 50.</span> </li> <li id="cite_note-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-18">^</a></b></span> <span class="reference-text">See, <i>e.g.</i>, IRS Publication 17, p. 45.</span> </li> <li id="cite_note-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-19">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFInternal_Revenue_Service2016" class="citation web cs1">Internal Revenue Service (February 1, 2016). <a rel="nofollow" class="external text" href="https://www.irs.gov/newsroom/choosing-the-correct-filing-status">"Choosing the Correct Filing Status (Tax Tip 2016-10)"</a><span class="reference-accessdate">. Retrieved <span class="nowrap">December 19,</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Choosing+the+Correct+Filing+Status+%28Tax+Tip+2016-10%29&rft.date=2016-02-01&rft.au=Internal+Revenue+Service&rft_id=https%3A%2F%2Fwww.irs.gov%2Fnewsroom%2Fchoosing-the-correct-filing-status&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-20"><span class="mw-cite-backlink"><b><a href="#cite_ref-20">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/1">§ 1</a>; IRS [Publication 17], page 266.</span> </li> <li id="cite_note-26_USC_11;_IRS_Publication_542-21"><span class="mw-cite-backlink">^ <a href="#cite_ref-26_USC_11;_IRS_Publication_542_21-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-26_USC_11;_IRS_Publication_542_21-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/11">§ 11</a>; IRS Publication 542.</span> </li> <li id="cite_note-Pew_1-22"><span class="mw-cite-backlink"><b><a href="#cite_ref-Pew_1_22-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.pewresearch.org/fact-tank/2016/04/13/high-income-americans-pay-most-income-taxes-but-enough-to-be-fair/">"High-income Americans pay most income taxes, but enough to be 'fair'?"</a>. <i>Pew Center</i><span class="reference-accessdate">. Retrieved <span class="nowrap">November 30,</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Pew+Center&rft.atitle=High-income+Americans+pay+most+income+taxes%2C+but+enough+to+be+%27fair%27%3F&rft_id=http%3A%2F%2Fwww.pewresearch.org%2Ffact-tank%2F2016%2F04%2F13%2Fhigh-income-americans-pay-most-income-taxes-but-enough-to-be-fair%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-23"><span class="mw-cite-backlink"><b><a href="#cite_ref-23">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/61">§ 61</a>; IRS Publication 17, Part II.</span> </li> <li id="cite_note-24"><span class="mw-cite-backlink"><b><a href="#cite_ref-24">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/161">§§ 161</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/249">249</a>; IRS Publication 17, <a rel="nofollow" class="external text" href="https://www.irs.gov/publications/p501/index.html">Publication 501</a> and <a rel="nofollow" class="external text" href="https://www.irs.gov/publications/p535/index.html">Publication 535</a>.</span> </li> <li id="cite_note-25"><span class="mw-cite-backlink"><b><a href="#cite_ref-25">^</a></b></span> <span class="reference-text"><i><a href="/wiki/James_v._United_States_(1961)" title="James v. United States (1961)">James v. United States</a></i>, <a href="/wiki/List_of_United_States_Supreme_Court_cases,_volume_366" title="List of United States Supreme Court cases, volume 366">366</a> <a href="/wiki/United_States_Reports" title="United States Reports">U.S.</a> <a rel="nofollow" class="external text" href="https://supreme.justia.com/cases/federal/us/366/213/">213</a> (1961)</span> </li> <li id="cite_note-26"><span class="mw-cite-backlink"><b><a href="#cite_ref-26">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/446">§§ 446</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/475">475</a>; IRS [ Publication ].</span> </li> <li id="cite_note-27"><span class="mw-cite-backlink"><b><a href="#cite_ref-27">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/101">§§ 101</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/140">140</a>.</span> </li> <li id="cite_note-28"><span class="mw-cite-backlink"><b><a href="#cite_ref-28">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/i1040gi.pdf">"<span class="cs1-kern-left"></span>"IRS 1040 '17" p. 104"<span class="cs1-kern-right"></span>"</a> <span class="cs1-format">(PDF)</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=%22IRS+1040+%2717%22+p.+104%22&rft_id=https%3A%2F%2Fwww.irs.gov%2Fpub%2Firs-pdf%2Fi1040gi.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-29"><span class="mw-cite-backlink"><b><a href="#cite_ref-29">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.documentcloud.org/documents/4330092-Tax-Cuts-and-Jobs-Act-2017.html">"Tax Cut and Jobs Act"</a>.</span> </li> <li id="cite_note-30"><span class="mw-cite-backlink"><b><a href="#cite_ref-30">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFCoombes2012" class="citation news cs1">Coombes, Andrea (April 15, 2012). <a rel="nofollow" class="external text" href="https://www.wsj.com/articles/SB10001424052702304356604577338122267919032?mod=googlenews_wsj">"Taxes – Who Really Is Paying Up"</a>. Online.wsj.com<span class="reference-accessdate">. Retrieved <span class="nowrap">October 13,</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=Taxes+%E2%80%93+Who+Really+Is+Paying+Up&rft.date=2012-04-15&rft.aulast=Coombes&rft.aufirst=Andrea&rft_id=https%3A%2F%2Fwww.wsj.com%2Farticles%2FSB10001424052702304356604577338122267919032%3Fmod%3Dgooglenews_wsj&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-31"><span class="mw-cite-backlink"><b><a href="#cite_ref-31">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/161">§§ 161</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/199">199</a>; IRS Publication 535.</span> </li> <li id="cite_note-32"><span class="mw-cite-backlink"><b><a href="#cite_ref-32">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/211">§§ 211</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/224">224</a>; IRS Publication 17, Chapters 21–28.</span> </li> <li id="cite_note-33"><span class="mw-cite-backlink"><b><a href="#cite_ref-33">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/274">§ 274</a>; IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/publications/p463/index.html">Publication 463</a>.</span> </li> <li id="cite_note-34"><span class="mw-cite-backlink"><b><a href="#cite_ref-34">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=c3b3dc02944497a4e3612aa948844ae3&rgn=div8&view=text&node=26:6.0.1.1.1.0.4.13&idno=26">IRS Regulations at 26 CFR 1. 446-1</a>; IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/publications/p538/index.html">Publication 538</a>.</span> </li> <li id="cite_note-35"><span class="mw-cite-backlink"><b><a href="#cite_ref-35">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/151">§ 151</a>; IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/publications/p501/index.html">Publication 501</a>.</span> </li> <li id="cite_note-36"><span class="mw-cite-backlink"><b><a href="#cite_ref-36">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/63">§ 63</a>; IRS Publication 501.</span> </li> <li id="cite_note-37"><span class="mw-cite-backlink"><b><a href="#cite_ref-37">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/68">§ 68</a>; IRS Publication 17, Chapter 29.</span> </li> <li id="cite_note-38"><span class="mw-cite-backlink"><b><a href="#cite_ref-38">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://levin.senate.gov/download/repatriating-offshore-funds">"Repatriating Offshore Funds"</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20141206001150/http://levin.senate.gov/download/repatriating-offshore-funds">Archived</a> 2014-12-06 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> <i>U.S. Senate Committee on Homeland Security and Governmental Affairs, Permanent Subcommittee on Investigations</i>, October 11, 2011</span> </li> <li id="cite_note-39"><span class="mw-cite-backlink"><b><a href="#cite_ref-39">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://uspirgedfund.org/sites/pirg/files/reports/Picking_Up_the_Tab_USP.pdf">"Picking Up the Tab"</a> <i>U.S. Public Interest Research Group</i>, April 2012.</span> </li> <li id="cite_note-40"><span class="mw-cite-backlink"><b><a href="#cite_ref-40">^</a></b></span> <span class="reference-text"><span class="plainlinksneverexpand"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/61#a_7">§ 61(a)(7)</a></span>.</span> </li> <li id="cite_note-41"><span class="mw-cite-backlink"><b><a href="#cite_ref-41">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/701">§ 701</a>; IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/publications/p541/index.html">Publication 541</a>.</span> </li> <li id="cite_note-42"><span class="mw-cite-backlink"><b><a href="#cite_ref-42">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=c3b3dc02944497a4e3612aa948844ae3&rgn=div5&view=text&node=26:18.0.1.1.2&idno=26#26:18.0.1.1.2.20.69.2">26 CFR 301.7701-2</a>; IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/f8832.pdf">Form 8832</a>.</span> </li> <li id="cite_note-43"><span class="mw-cite-backlink"><b><a href="#cite_ref-43">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/512">§ 512</a>; IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/publications/p598/ch02.html">Publication 598</a>.</span> </li> <li id="cite_note-44"><span class="mw-cite-backlink"><b><a href="#cite_ref-44">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/332">§§ 332</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/368">368</a>; IRS Publication 542.</span> </li> <li id="cite_note-45"><span class="mw-cite-backlink"><b><a href="#cite_ref-45">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/21">§§ 21</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/54AA">54AA</a>.</span> </li> <li id="cite_note-46"><span class="mw-cite-backlink"><b><a href="#cite_ref-46">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20120925100646/http://www.treasury.gov/resource-center/tax-policy/Documents/American-Opportunity-Tax-Credit-10-12-2010.pdf">"The American Opportunity Tax Credit"</a> <span class="cs1-format">(PDF)</span>. U.S. Department of the Treasury. Archived from <a rel="nofollow" class="external text" href="http://www.treasury.gov/resource-center/tax-policy/Documents/American-Opportunity-Tax-Credit-10-12-2010.pdf">the original</a> <span class="cs1-format">(PDF)</span> on September 25, 2012<span class="reference-accessdate">. Retrieved <span class="nowrap">June 26,</span> 2012</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+American+Opportunity+Tax+Credit&rft.pub=U.S.+Department+of+the+Treasury&rft_id=http%3A%2F%2Fwww.treasury.gov%2Fresource-center%2Ftax-policy%2FDocuments%2FAmerican-Opportunity-Tax-Credit-10-12-2010.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-47"><span class="mw-cite-backlink"><b><a href="#cite_ref-47">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/6654">§§ 6654</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/6655">6655</a>; IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/publications/p505/index.html">Publication 505</a> See the section "When To Pay Estimated Tax".</span> </li> <li id="cite_note-48"><span class="mw-cite-backlink"><b><a href="#cite_ref-48">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/3102">§ 3102</a>; <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/3402">§ 3402</a>; IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/publications/p15/index.html">Publication 15</a>.</span> </li> <li id="cite_note-49"><span class="mw-cite-backlink"><b><a href="#cite_ref-49">^</a></b></span> <span class="reference-text">Contrast to, <i>e.g.</i>, the United Kingdom system in which all withholding amounts are determined by Inland Revenue.</span> </li> <li id="cite_note-50"><span class="mw-cite-backlink"><b><a href="#cite_ref-50">^</a></b></span> <span class="reference-text">Carl Davis, Kelly Davis, Matthew Gardner, Robert S. McIntyre, Jeff McLynch, Alla Sapozhnikova, <a rel="nofollow" class="external text" href="http://itepnet.org/whopays3.pdf">"Who Pays? A Distributional Analysis of the Tax Systems in All 50 States"</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20120515120630/http://www.itepnet.org/whopays3.pdf">Archived</a> 2012-05-15 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>, Institute on Taxation & Economic Policy, Third Edition, November 2009, p. 87.</span> </li> <li id="cite_note-51"><span class="mw-cite-backlink"><b><a href="#cite_ref-51">^</a></b></span> <span class="reference-text">Hellerstein, Jerome H., and Hellerstein, Walter, <i>State and Local Taxation, Cases and Materials</i>, Eighth Edition, 2001 (hereafter "Hellerstein"), p. 929.</span> </li> <li id="cite_note-52"><span class="mw-cite-backlink"><b><a href="#cite_ref-52">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/871">§§ 871</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/898">898</a>; IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/publications/p515/index.html">Publication 515</a>.</span> </li> <li id="cite_note-53"><span class="mw-cite-backlink"><b><a href="#cite_ref-53">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/55">§§ 55</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/59">59</a>; IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/i6251.pdf">Form 6251 instructions</a>.</span> </li> <li id="cite_note-54"><span class="mw-cite-backlink"><b><a href="#cite_ref-54">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/f1120sm3.pdf">"Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More"</a> <span class="cs1-format">(PDF)</span>. <i>Schedule M-3 (Form 1120)</i>. <a href="/wiki/United_States_Department_of_the_Treasury" title="United States Department of the Treasury">Department of the Treasury</a> <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a>. December 2019<span class="reference-accessdate">. Retrieved <span class="nowrap">December 20,</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Schedule+M-3+%28Form+1120%29&rft.atitle=Net+Income+%28Loss%29+Reconciliation+for+Corporations+With+Total+Assets+of+%2410+Million+or+More&rft.date=2019-12&rft_id=https%3A%2F%2Fwww.irs.gov%2Fpub%2Firs-pdf%2Ff1120sm3.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-55"><span class="mw-cite-backlink"><b><a href="#cite_ref-55">^</a></b></span> <span class="reference-text"><span class="plainlinksneverexpand"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/6201#a_1">§ 6201(a)(1)</a></span>; IRS [ Publication ].</span> </li> <li id="cite_note-56"><span class="mw-cite-backlink"><b><a href="#cite_ref-56">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/6011">§ 6011</a>.</span> </li> <li id="cite_note-57"><span class="mw-cite-backlink"><b><a href="#cite_ref-57">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/f1040ez.pdf">"About Form 1040-EZ, Income Tax Return for Single and Joint Filers with No Dependents | Internal Revenue Service"</a> <span class="cs1-format">(PDF)</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=About+Form+1040-EZ%2C+Income+Tax+Return+for+Single+and+Joint+Filers+with+No+Dependents+%26%23124%3B+Internal+Revenue+Service&rft_id=https%3A%2F%2Fwww.irs.gov%2Fpub%2Firs-pdf%2Ff1040ez.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-58"><span class="mw-cite-backlink"><b><a href="#cite_ref-58">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20120829121841/http://www.irs.gov/efile/index.html">"Information for e-file"</a>. Archived from <a rel="nofollow" class="external text" href="https://www.irs.gov/efile/index.html">the original</a> on August 29, 2012<span class="reference-accessdate">. Retrieved <span class="nowrap">August 10,</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Information+for+e-file&rft_id=https%3A%2F%2Fwww.irs.gov%2Fefile%2Findex.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-59"><span class="mw-cite-backlink"><b><a href="#cite_ref-59">^</a></b></span> <span class="reference-text">See subsection (h) of <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/1">§ 1</a>.</span> </li> <li id="cite_note-60"><span class="mw-cite-backlink"><b><a href="#cite_ref-60">^</a></b></span> <span class="reference-text">A tutorial is available online from the <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a> (IRS) explaining various aspects of employer compliance, see <a rel="nofollow" class="external text" href="http://www.tax.gov/virtualworkshop/">Video Tutorial</a>.</span> </li> <li id="cite_note-61"><span class="mw-cite-backlink"><b><a href="#cite_ref-61">^</a></b></span> <span class="reference-text">The determination of whether a person performing services is an employee subject to payroll tax or an independent contractor who self assesses tax is based on <a rel="nofollow" class="external text" href="http://www.mdc.edu/hr/Operations/AFS/IRSFactorTest.pdf">20 factors</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110501081919/http://www.mdc.edu/hr/Operations/AFS/IRSFactorTest.pdf">Archived</a> 2011-05-01 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>. See <a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/p15.pdf">IRS Publication 15 and the tutorial referenced above</a>. For federal requirements, see <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/3401">§§ 3401</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/3405">3405</a>.</span> </li> <li id="cite_note-62"><span class="mw-cite-backlink"><b><a href="#cite_ref-62">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/fw4.pdf">"IRS Form W-4"</a> <span class="cs1-format">(PDF)</span><span class="reference-accessdate">. Retrieved <span class="nowrap">November 15,</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=IRS+Form+W-4&rft_id=https%3A%2F%2Fwww.irs.gov%2Fpub%2Firs-pdf%2Ffw4.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-63"><span class="mw-cite-backlink"><b><a href="#cite_ref-63">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/31">§ 31</a>.</span> </li> <li id="cite_note-64"><span class="mw-cite-backlink"><b><a href="#cite_ref-64">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/3111">§ 3111</a>.</span> </li> <li id="cite_note-65"><span class="mw-cite-backlink"><b><a href="#cite_ref-65">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/3101">§ 3101</a>.</span> </li> <li id="cite_note-66"><span class="mw-cite-backlink"><b><a href="#cite_ref-66">^</a></b></span> <span class="reference-text">Note that an equivalent Self Employment Tax is imposed on self-employed persons, including independent contractors, under <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/1401">§ 1401</a>. Wages and self employment income subject to these taxes are defined at <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/3121">§ 3121</a> and <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/1402">§ 1402</a> respectively.</span> </li> <li id="cite_note-67"><span class="mw-cite-backlink"><b><a href="#cite_ref-67">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/p15.pdf">"IRS.gov"</a> <span class="cs1-format">(PDF)</span><span class="reference-accessdate">. Retrieved <span class="nowrap">November 15,</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=IRS.gov&rft_id=https%3A%2F%2Fwww.irs.gov%2Fpub%2Firs-pdf%2Fp15.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-68"><span class="mw-cite-backlink"><b><a href="#cite_ref-68">^</a></b></span> <span class="reference-text"><span class="plainlinksneverexpand"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/31#b">§ 31(b)</a></span>; <span class="plainlinksneverexpand"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/6413#c">§ 6413(c)</a></span>.</span> </li> <li id="cite_note-69"><span class="mw-cite-backlink"><b><a href="#cite_ref-69">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/3301">§ 3301</a>.</span> </li> <li id="cite_note-70"><span class="mw-cite-backlink"><b><a href="#cite_ref-70">^</a></b></span> <span class="reference-text">As defined in <span class="plainlinksneverexpand"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/3306#b">§ 3306(b)</a></span>.</span> </li> <li id="cite_note-71"><span class="mw-cite-backlink"><b><a href="#cite_ref-71">^</a></b></span> <span class="reference-text">State tax rates and caps vary. For example, Texas imposes up to 8.6% tax on the first $9,000 of wages ($774), while New Jersey imposes 3.2% tax on the first $28,900 for wages ($924). Federal tax of 6.2% less a credit for state taxes limited to 5.4% applies to the first $7,000 of wages (net $56).</span> </li> <li id="cite_note-72"><span class="mw-cite-backlink"><b><a href="#cite_ref-72">^</a></b></span> <span class="reference-text">See, e.g., <a rel="nofollow" class="external text" href="http://lwd.dol.state.nj.us/labor/employer/ea/ea_index.html">New Jersey</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110503192451/http://lwd.dol.state.nj.us/labor/employer/ea/ea_index.html">Archived</a> 2011-05-03 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a></span> </li> <li id="cite_note-73"><span class="mw-cite-backlink"><b><a href="#cite_ref-73">^</a></b></span> <span class="reference-text">See, e.g., IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/uac/about-form-941">Form 941</a>. Electronic filing may be required.</span> </li> <li id="cite_note-74"><span class="mw-cite-backlink"><b><a href="#cite_ref-74">^</a></b></span> <span class="reference-text">See, <i>e.g</i>., <a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/f940.pdf">IRS Form 940</a>.</span> </li> <li id="cite_note-75"><span class="mw-cite-backlink"><b><a href="#cite_ref-75">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/fw2.pdf">"IRS Form W-2"</a> <span class="cs1-format">(PDF)</span><span class="reference-accessdate">. Retrieved <span class="nowrap">November 15,</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=IRS+Form+W-2&rft_id=https%3A%2F%2Fwww.irs.gov%2Fpub%2Firs-pdf%2Ffw2.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-76"><span class="mw-cite-backlink"><b><a href="#cite_ref-76">^</a></b></span> <span class="reference-text">See IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/iw2w3.pdf">Form W-2 Instructions</a>. Note that some states and cities obtain their W-2 information from the IRS and from taxpayers directly.</span> </li> <li id="cite_note-77"><span class="mw-cite-backlink"><b><a href="#cite_ref-77">^</a></b></span> <span class="reference-text">See <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/6302">§ 6302</a> and IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/p15_09.pdf">Publication 15</a> for federal requirements. EFT is required for federal payments if aggregate federal tax payments, including corporate income tax and payroll taxes, exceeded $200,000 in the preceding year. See, e.g., <a rel="nofollow" class="external text" href="http://www.state.nj.us/treasury/taxation/njit31.shtml">NJ Income Tax – Reporting and Remitting</a>, New Jersey requirements for weekly EFT payment where prior year payroll taxes exceeded $10,000.</span> </li> <li id="cite_note-78"><span class="mw-cite-backlink"><b><a href="#cite_ref-78">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/6656">§ 6656</a>.</span> </li> <li id="cite_note-79"><span class="mw-cite-backlink"><b><a href="#cite_ref-79">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/6721">§ 6721</a>.</span> </li> <li id="cite_note-80"><span class="mw-cite-backlink"><b><a href="#cite_ref-80">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/6672">§ 6672</a>.</span> </li> <li id="cite_note-81"><span class="mw-cite-backlink"><b><a href="#cite_ref-81">^</a></b></span> <span class="reference-text">Carl Davis, Kelly Davis, Matthew Gardner, Robert S. McIntyre, Jeff McLynch, Alla Sapozhnikova, <a rel="nofollow" class="external text" href="http://itepnet.org/whopays3.pdf">"Who Pays? A Distributional Analysis of the Tax Systems in All 50 States"</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20120515120630/http://www.itepnet.org/whopays3.pdf">Archived</a> 2012-05-15 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>, Institute on Taxation & Economic Policy, Third Edition, November 2009, p. 118.</span> </li> <li id="cite_note-82"><span class="mw-cite-backlink"><b><a href="#cite_ref-82">^</a></b></span> <span class="reference-text"><i><a href="/wiki/Quill_Corp._v._North_Dakota" title="Quill Corp. v. North Dakota">Quill Corp. v. North Dakota</a></i> and <i><a href="/wiki/National_Bellas_Hess_v._Illinois" title="National Bellas Hess v. Illinois">National Bellas Hess v. Illinois</a></i> both prohibit states from imposing a sales and use tax collection obligation on out of state sellers with no nexus in the state.</span> </li> <li id="cite_note-83"><span class="mw-cite-backlink"><b><a href="#cite_ref-83">^</a></b></span> <span class="reference-text">Hellerstein, p. 96.</span> </li> <li id="cite_note-84"><span class="mw-cite-backlink"><b><a href="#cite_ref-84">^</a></b></span> <span class="reference-text">Compare <a rel="nofollow" class="external text" href="http://www.revenue.state.il.us/publications/localgovernment/ptax1004.pdf">The Illinois Property Tax System</a> (hereafter "IL System"), <a rel="nofollow" class="external text" href="http://www.lafayetteassessor.com/TopicsPDFs/Louisiana%20Property%20Tax%20Basics%20booklet%203.pdf">Louisiana Property Tax Basics</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110514212108/http://www.lafayetteassessor.com/TopicsPDFs/Louisiana%20Property%20Tax%20Basics%20booklet%203.pdf">Archived</a> 2011-05-14 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> (hereafter "La. Basics"), New York pamphlet <a rel="nofollow" class="external text" href="http://www.orps.state.ny.us/pamphlet/taxworks.htm">How Property Tax Works</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110324113538/http://www.orps.state.ny.us/pamphlet/taxworks.htm">Archived</a> 2011-03-24 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> (hereafter "NY Taxworks"), and Texas <a rel="nofollow" class="external text" href="http://www.window.state.tx.us/taxinfo/proptax/basics/">Property Tax Basics</a> (hereafter "Texas Basics").</span> </li> <li id="cite_note-85"><span class="mw-cite-backlink"><b><a href="#cite_ref-85">^</a></b></span> <span class="reference-text">Fisher, Glen, <a rel="nofollow" class="external text" href="http://eh.net/encyclopedia/article/fisher.property.tax.history.us">History of Property Taxes in the United States</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20100612060838/http://eh.net/encyclopedia/article/fisher.property.tax.history.us">Archived</a> 2010-06-12 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>, 2002.</span> </li> <li id="cite_note-86"><span class="mw-cite-backlink"><b><a href="#cite_ref-86">^</a></b></span> <span class="reference-text">Such date varies by jurisdiction, and may be referred to as the assessment date, valuation date, lien date, or other term.</span> </li> <li id="cite_note-87"><span class="mw-cite-backlink"><b><a href="#cite_ref-87">^</a></b></span> <span class="reference-text">See La. Basics, Example 13.</span> </li> <li id="cite_note-88"><span class="mw-cite-backlink"><b><a href="#cite_ref-88">^</a></b></span> <span class="reference-text">See, e.g., IL System, p. 11.</span> </li> <li id="cite_note-89"><span class="mw-cite-backlink"><b><a href="#cite_ref-89">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSmith2017" class="citation web cs1">Smith, Max (October 3, 2017). <a rel="nofollow" class="external text" href="https://wtop.com/virginia/2017/10/virginia-car-tax/">"Why does Virginia have a 'car tax'?"</a>. <i>WTOP</i><span class="reference-accessdate">. Retrieved <span class="nowrap">June 15,</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=WTOP&rft.atitle=Why+does+Virginia+have+a+%27car+tax%27%3F&rft.date=2017-10-03&rft.aulast=Smith&rft.aufirst=Max&rft_id=https%3A%2F%2Fwtop.com%2Fvirginia%2F2017%2F10%2Fvirginia-car-tax%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-90"><span class="mw-cite-backlink"><b><a href="#cite_ref-90">^</a></b></span> <span class="reference-text">Generally, tax assessors send the bills. In Louisiana, however, the parish sheriff is responsible for billing and collection of property tax. See La. Basics, p. 2.</span> </li> <li id="cite_note-91"><span class="mw-cite-backlink"><b><a href="#cite_ref-91">^</a></b></span> <span class="reference-text">U.S. Customs and Border Protection booklet <a rel="nofollow" class="external text" href="http://www.cbp.gov/linkhandler/cgov/newsroom/publications/trade/iius.ctt/iius.pdf"><i>Importing into the United States</i> ("CBP Booklet"), p. 11</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20111014231911/http://www.cbp.gov/linkhandler/cgov/newsroom/publications/trade/iius.ctt/iius.pdf">Archived</a> 2011-10-14 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a></span> </li> <li id="cite_note-92"><span class="mw-cite-backlink"><b><a href="#cite_ref-92">^</a></b></span> <span class="reference-text">The <a rel="nofollow" class="external text" href="http://www.usitc.gov/publications/docs/tata/hts/bychapter/1100htsa.pdf">January 2011 edition</a> in .pdf exceeds 3,000 pages, including country-specific rules and annotations.</span> </li> <li id="cite_note-93"><span class="mw-cite-backlink"><b><a href="#cite_ref-93">^</a></b></span> <span class="reference-text">A higher rate of duty (up to 81%) applies to goods from Cuba or North Korea.</span> </li> <li id="cite_note-94"><span class="mw-cite-backlink"><b><a href="#cite_ref-94">^</a></b></span> <span class="reference-text">CBP Booklet, p. 24.</span> </li> <li id="cite_note-95"><span class="mw-cite-backlink"><b><a href="#cite_ref-95">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://enforcement.trade.gov/FTZPAGE/index.html">"U.S. Foreign-Trade Zones Board"</a>. <a href="/wiki/United_States_Commercial_Service" title="United States Commercial Service">United States Commercial Service</a><span class="reference-accessdate">. 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Jensen, <b>Property Taxation in the United States</b>, 1931, referring to a 1634 Massachusetts property tax statute.</span> </li> <li id="cite_note-149"><span class="mw-cite-backlink"><b><a href="#cite_ref-149">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.taxhistory.org/www/website.nsf/Web/THM1660?OpenDocument">Tax History Museum 1660–1712</a>, <a href="/wiki/Tax_Analysts" title="Tax Analysts">Tax Analysts</a>.</span> </li> <li id="cite_note-150"><span class="mw-cite-backlink"><b><a href="#cite_ref-150">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://blog.bookly.co/academy/why-do-we-pay-taxes">"Bookly Academy"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Bookly+Academy&rft_id=http%3A%2F%2Fblog.bookly.co%2Facademy%2Fwhy-do-we-pay-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-151"><span class="mw-cite-backlink"><b><a href="#cite_ref-151">^</a></b></span> <span class="reference-text">Hellerstein, p. 928.</span> </li> <li id="cite_note-152"><span class="mw-cite-backlink"><b><a href="#cite_ref-152">^</a></b></span> <span class="reference-text">Hellerstein, p. 431.</span> </li> <li id="cite_note-153"><span class="mw-cite-backlink"><b><a href="#cite_ref-153">^</a></b></span> <span class="reference-text">Revenue Act of 1861, sec. 49, ch. 45, 12 Stat. 292, 309 (Aug. 5, 1861).</span> </li> <li id="cite_note-154"><span class="mw-cite-backlink"><b><a href="#cite_ref-154">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/supct/html/historics/USSC_CR_0157_0429_ZS.html">"Pollock v. Farmers' Loan and Trust Company"</a>. Law.cornell.edu<span class="reference-accessdate">. Retrieved <span class="nowrap">October 13,</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Pollock+v.+Farmers%27+Loan+and+Trust+Company&rft.pub=Law.cornell.edu&rft_id=https%3A%2F%2Fwww.law.cornell.edu%2Fsupct%2Fhtml%2Fhistorics%2FUSSC_CR_0157_0429_ZS.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-155"><span class="mw-cite-backlink"><b><a href="#cite_ref-155">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.taxhistory.org/www/website.nsf/Web/THM1901?OpenDocument">"Tax History Museum, 1901–1932"</a>. Taxhistory.org. April 14, 1906<span class="reference-accessdate">. Retrieved <span class="nowrap">November 15,</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Tax+History+Museum%2C+1901%E2%80%931932&rft.pub=Taxhistory.org&rft.date=1906-04-14&rft_id=http%3A%2F%2Fwww.taxhistory.org%2Fwww%2Fwebsite.nsf%2FWeb%2FTHM1901%3FOpenDocument&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-156"><span class="mw-cite-backlink"><b><a href="#cite_ref-156">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://vital.seals.ac.za:8080/vital/access/services/Download/vital:890/SOURCEPDF">"CORPORATE TAXES AND THE TAXATION OF DIVIDENDS"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=CORPORATE+TAXES+AND+THE+TAXATION+OF+DIVIDENDS&rft_id=http%3A%2F%2Fvital.seals.ac.za%3A8080%2Fvital%2Faccess%2Fservices%2FDownload%2Fvital%3A890%2FSOURCEPDF&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-157"><span class="mw-cite-backlink"><b><a href="#cite_ref-157">^</a></b></span> <span class="reference-text">See changes in <a href="/wiki/Revenue_Act_of_1916" title="Revenue Act of 1916">1916</a>, <a href="/wiki/War_Revenue_Act_of_1917" title="War Revenue Act of 1917">1917</a>, <a href="/wiki/Revenue_Act_of_1918" title="Revenue Act of 1918">1918</a>, <a href="/wiki/Revenue_Act_of_1921" title="Revenue Act of 1921">1921, 1922</a>, <a href="/wiki/Revenue_Act_of_1924" title="Revenue Act of 1924">1924</a>, <a href="/wiki/Revenue_Act_of_1926" title="Revenue Act of 1926">1926</a>, <a href="/wiki/Revenue_Act_of_1928" title="Revenue Act of 1928">1928</a>, <a href="/wiki/Revenue_Act_of_1932" title="Revenue Act of 1932">1932</a>, <a href="/wiki/Revenue_Act_of_1934" title="Revenue Act of 1934">1934</a>, <a href="/wiki/Revenue_Act_of_1935" title="Revenue Act of 1935">1935</a>, <a href="/wiki/Revenue_Act_of_1936" title="Revenue Act of 1936">1936</a>, <a href="/wiki/Revenue_Act_of_1940" title="Revenue Act of 1940">1940</a>, <a href="/wiki/Revenue_Act_of_1941" title="Revenue Act of 1941">1941</a>, <a href="/wiki/Revenue_Act_of_1942" title="Revenue Act of 1942">1942</a>, <a href="/wiki/Revenue_Act_of_1943" title="Revenue Act of 1943">1943</a>, <a href="/wiki/Individual_Income_Tax_Act_of_1944" title="Individual Income Tax Act of 1944">1944</a>, <a href="/wiki/Revenue_Act_of_1945" title="Revenue Act of 1945">1945</a>, <a href="/wiki/Revenue_Act_of_1948" title="Revenue Act of 1948">1948</a>, <a href="/wiki/Revenue_Act_of_1950" title="Revenue Act of 1950">1950</a>, <a href="/wiki/Revenue_Act_of_1951" title="Revenue Act of 1951">1951, 1953</a>, <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">1954</a>, <a href="/wiki/Revenue_Act_of_1964" title="Revenue Act of 1964">1964</a>, <a href="/wiki/Revenue_and_Expenditure_Control_Act_of_1968" title="Revenue and Expenditure Control Act of 1968">1968</a>, <a href="/wiki/Tax_Reform_Act_of_1969" title="Tax Reform Act of 1969">1969</a>, <a href="/wiki/Tax_Reduction_Act_of_1975" title="Tax Reduction Act of 1975">1975</a>, <a href="/wiki/Revenue_Act_of_1978" title="Revenue Act of 1978">1978</a>, <a href="/wiki/Economic_Recovery_Tax_Act_of_1981" title="Economic Recovery Tax Act of 1981">1981</a>, <a href="/wiki/Tax_Reform_Act_of_1986" title="Tax Reform Act of 1986">1986</a>, <a href="/wiki/Omnibus_Budget_Reconciliation_Act_of_1993" title="Omnibus Budget Reconciliation Act of 1993">1993</a>, <a href="/wiki/Taxpayer_Relief_Act_of_1997" title="Taxpayer Relief Act of 1997">1997</a>, <a href="/wiki/Economic_Growth_and_Tax_Relief_Reconciliation_Act_of_2001" title="Economic Growth and Tax Relief Reconciliation Act of 2001">2001</a>, and <a href="/wiki/Jobs_and_Growth_Tax_Relief_Reconciliation_Act_of_2003" title="Jobs and Growth Tax Relief Reconciliation Act of 2003">2003</a>.</span> </li> <li id="cite_note-158"><span class="mw-cite-backlink"><b><a href="#cite_ref-158">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-prior/f1040--1913.pdf">"Return of Annual Net Income of Individuals"</a> <span class="cs1-format">(PDF)</span>. <i>Form 1040</i>. United States Internal Revenue<span class="reference-accessdate">. Retrieved <span class="nowrap">December 20,</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Form+1040&rft.atitle=Return+of+Annual+Net+Income+of+Individuals&rft_id=https%3A%2F%2Fwww.irs.gov%2Fpub%2Firs-prior%2Ff1040--1913.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-159"><span class="mw-cite-backlink"><b><a href="#cite_ref-159">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.taxhistory.org/www/website.nsf/Web/THM1901?OpenDocument">Tax History Museum</a> covering 1914–1915.</span> </li> <li id="cite_note-160"><span class="mw-cite-backlink"><b><a href="#cite_ref-160">^</a></b></span> <span class="reference-text">Hellerstein, pp. 429, 431.</span> </li> <li id="cite_note-161"><span class="mw-cite-backlink"><b><a href="#cite_ref-161">^</a></b></span> <span class="reference-text">Hellerstein, p. 10.</span> </li> <li id="cite_note-162"><span class="mw-cite-backlink"><b><a href="#cite_ref-162">^</a></b></span> <span class="reference-text">Federal Budget 2012 <a rel="nofollow" class="external text" href="https://trumpwhitehouse.archives.gov/omb/budget/Historicals">historical tables</a> 2.4 and 2.5. Census Bureau <a rel="nofollow" class="external text" href="http://www2.census.gov/govs/statetax/00staxss.xls">state tax summary table, year 2000</a>.</span> </li> <li id="cite_note-163"><span class="mw-cite-backlink"><b><a href="#cite_ref-163">^</a></b></span> <span class="reference-text">See, <i>e.g.</i>, Martin, James W. <i>et al</i>, <i>Tax Exemptions</i>, Tax Policy League, New York, cited in Hellerstein, pp. 1013–17.</span> </li> <li id="cite_note-164"><span class="mw-cite-backlink"><b><a href="#cite_ref-164">^</a></b></span> <span class="reference-text">The 1861 federal income tax exempted religious, charitable, educational, and scientific organizations.</span> </li> <li id="cite_note-165"><span class="mw-cite-backlink"><b><a href="#cite_ref-165">^</a></b></span> <span class="reference-text">The Supreme Court ruled that the federal government is immune from state taxation in <a href="/wiki/McCulloch_v._Maryland" title="McCulloch v. Maryland">McCulloch v. Maryland</a>, 17 U.S. 316 (1819).</span> </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=66" title="Edit section: Further reading"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><b>Government sources</b>: </p> <ul><li>IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/p17.pdf">Publication 17</a>, Your Federal Income Tax</li> <li>U.S. Customs and Border Protection booklet <a rel="nofollow" class="external text" href="https://web.archive.org/web/20111014231911/http://www.cbp.gov/linkhandler/cgov/newsroom/publications/trade/iius.ctt/iius.pdf"><i>Importing into the United States</i></a></li> <li><a rel="nofollow" class="external text" href="https://www.irs.gov">IRS website</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20120825005045/http://www.irs.gov/businesses/small/article/0,,id=99021,00.html">Links</a> to state websites</li> <li><a rel="nofollow" class="external text" href="http://www.cbp.gov">Customs and Border Patrol website</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20031121123135/http://ttb.gov/">Alcohol and Tobacco Tax website</a></li></ul> <p><b>Law & regulations</b>: </p> <ul><li><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26.html">Federal tax law, 26 USC</a></li> <li><a rel="nofollow" class="external text" href="http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?sid=d2eb98e7b0eb5b2b4b341438e58a161a&c=ecfr&tpl=/ecfrbrowse/Title26/26tab_02.tpl">Code of Federal Regulations, 26 CFR</a></li></ul> <p><b>Standard texts (most updated annually)</b>: </p> <ul><li>Fox, Stephen C., <i>Income Tax in the USA</i>, 2013 edition <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-9851-8233-5" title="Special:BookSources/978-0-9851-8233-5">978-0-9851-8233-5</a></li> <li>Hoffman, William H. Jr.; <i>et al.</i>, <i>South-Western Federal Taxation</i>, 2013 edition <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-324-66050-0" title="Special:BookSources/978-0-324-66050-0">978-0-324-66050-0</a></li> <li>Pratt, James W.; Kulsrud, William N.; <i>et al</i>, <i>Federal Taxation</i>, 2013 edition <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-1-1334-9623-6" title="Special:BookSources/978-1-1334-9623-6">978-1-1334-9623-6</a> (cited above as Pratt).</li> <li>Whittenberg, Gerald; Altus-Buller, Martha; and Gill, Stephen, <i>Income Tax Fundamentals 2013</i>, <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-1-1119-7251-6" title="Special:BookSources/978-1-1119-7251-6">978-1-1119-7251-6</a></li> <li>Hellerstein, Jerome R., and Hellerstein, Walter, <i>State and Local Taxation: Cases and Materials</i>, 2005, <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-314-15376-0" title="Special:BookSources/978-0-314-15376-0">978-0-314-15376-0</a></li></ul> <p><b>Reference works</b>: </p> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMinarik2008" class="citation encyclopaedia cs1">Minarik, Joseph J. (2008). <a rel="nofollow" class="external text" href="http://www.econlib.org/library/Enc/Taxation.html">"Taxation"</a>. In <a href="/wiki/David_R._Henderson" title="David R. Henderson">David R. Henderson</a> (ed.). <i><a href="/wiki/Concise_Encyclopedia_of_Economics" class="mw-redirect" title="Concise Encyclopedia of Economics">Concise Encyclopedia of Economics</a></i> (2nd ed.). <a href="/wiki/Library_of_Economics_and_Liberty" class="mw-redirect" title="Library of Economics and Liberty">Library of Economics and Liberty</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0865976658" title="Special:BookSources/978-0865976658"><bdi>978-0865976658</bdi></a>. <a href="/wiki/OCLC_(identifier)" class="mw-redirect" title="OCLC (identifier)">OCLC</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/oclc/237794267">237794267</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=Taxation&rft.btitle=Concise+Encyclopedia+of+Economics&rft.edition=2nd&rft.pub=Library+of+Economics+and+Liberty&rft.date=2008&rft_id=info%3Aoclcnum%2F237794267&rft.isbn=978-0865976658&rft.aulast=Minarik&rft.aufirst=Joseph+J.&rft_id=http%3A%2F%2Fwww.econlib.org%2Flibrary%2FEnc%2FTaxation.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+States" class="Z3988"></span></li> <li>CCH <i>U.S. Master Tax Guide, 2010</i> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-8080-2169-8" title="Special:BookSources/978-0-8080-2169-8">978-0-8080-2169-8</a></li> <li>RIA <i>Federal Tax Handbook 2010</i> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-7811-0417-3" title="Special:BookSources/978-0-7811-0417-3">978-0-7811-0417-3</a></li></ul> <p><b>Popular publications</b> (annual): </p> <ul><li><i>J.K. Lasser's Your Income Tax for 2010</i> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-470-44711-6" title="Special:BookSources/978-0-470-44711-6">978-0-470-44711-6</a></li></ul> <p><b>Articles</b> </p> <ul><li>Bryce Covert and Mike Konczal, "Make It Simple: An easier way to do taxes", <i><a href="/wiki/The_Nation" title="The Nation">The Nation</a></i>, June 26, / July 3, 2023, p. 14. "In early 2024, a few taxpayers will participate in a[n Internal Revenue Service] project to file their taxes for free with the government.... The <a href="/wiki/IRS" class="mw-redirect" title="IRS">IRS</a> will pilot a free direct-filing system... that could save Americans $33 billion a year on tax software and filing fees. And the IRS could do even more. The IRS could autofill forms for nearly half of returns. But <a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">tax-preparation</a> giants fight attempts to simplify."</li></ul> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_States&action=edit&section=67" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1235681985">.mw-parser-output .side-box{margin:4px 0;box-sizing:border-box;border:1px solid #aaa;font-size:88%;line-height:1.25em;background-color:var(--background-color-interactive-subtle,#f8f9fa);display:flow-root}.mw-parser-output .side-box-abovebelow,.mw-parser-output .side-box-text{padding:0.25em 0.9em}.mw-parser-output .side-box-image{padding:2px 0 2px 0.9em;text-align:center}.mw-parser-output .side-box-imageright{padding:2px 0.9em 2px 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Tax</a></b></i></div></div> </div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1235681985"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1237033735"><div class="side-box side-box-right plainlinks sistersitebox"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1126788409"> <div class="side-box-flex"> <div class="side-box-image"><span class="noviewer" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Wikiquote-logo.svg/34px-Wikiquote-logo.svg.png" decoding="async" width="34" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Wikiquote-logo.svg/51px-Wikiquote-logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Wikiquote-logo.svg/68px-Wikiquote-logo.svg.png 2x" data-file-width="300" data-file-height="355" /></span></span></div> <div class="side-box-text plainlist">Wikiquote has quotations related to <i><b><a href="https://en.wikiquote.org/wiki/Special:Search/Taxation_in_the_United_States" class="extiw" title="q:Special:Search/Taxation in the United States">Taxation in the United States</a></b></i>.</div></div> </div> <ul><li>Tariffs applied by the United States as provided by ITC's <a rel="nofollow" class="external text" href="http://www.macmap.org/QuickSearch/FindTariff/FindTariff.aspx?subsite=open_access&country=842&source=1%7CITC"><b>Market Access Map</b></a>, an online database of customs tariffs and market requirements.</li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output .navbox-subgroup{background-color:#fdfdfd}.mw-parser-output .navbox-list{line-height:1.5em;border-color:#fdfdfd}.mw-parser-output .navbox-list-with-group{text-align:left;border-left-width:2px;border-left-style:solid}.mw-parser-output tr+tr>.navbox-abovebelow,.mw-parser-output tr+tr>.navbox-group,.mw-parser-output tr+tr>.navbox-image,.mw-parser-output tr+tr>.navbox-list{border-top:2px solid #fdfdfd}.mw-parser-output .navbox-title{background-color:#ccf}.mw-parser-output .navbox-abovebelow,.mw-parser-output .navbox-group,.mw-parser-output .navbox-subgroup .navbox-title{background-color:#ddf}.mw-parser-output .navbox-subgroup .navbox-group,.mw-parser-output .navbox-subgroup .navbox-abovebelow{background-color:#e6e6ff}.mw-parser-output .navbox-even{background-color:#f7f7f7}.mw-parser-output .navbox-odd{background-color:transparent}.mw-parser-output .navbox .hlist td dl,.mw-parser-output .navbox .hlist td ol,.mw-parser-output .navbox .hlist td ul,.mw-parser-output .navbox td.hlist dl,.mw-parser-output .navbox td.hlist ol,.mw-parser-output .navbox td.hlist ul{padding:0.125em 0}.mw-parser-output .navbox .navbar{display:block;font-size:100%}.mw-parser-output .navbox-title .navbar{float:left;text-align:left;margin-right:0.5em}body.skin--responsive .mw-parser-output .navbox-image img{max-width:none!important}@media print{body.ns-0 .mw-parser-output .navbox{display:none!important}}</style></div><div role="navigation" class="navbox" aria-labelledby="Taxation_in_North_America" style="padding:3px"><table class="nowraplinks mw-collapsible mw-collapsed navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:North_America_topic" title="Template:North America topic"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:North_America_topic" title="Template talk:North America topic"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:North_America_topic" title="Special:EditPage/Template:North America topic"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Taxation_in_North_America" style="font-size:114%;margin:0 4em">Taxation in North America</div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Sovereign states</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_Antigua_and_Barbuda&action=edit&redlink=1" class="new" title="Taxation in Antigua and Barbuda (page does not exist)">Antigua and Barbuda</a></li> <li><a href="/wiki/Taxation_in_the_Bahamas" title="Taxation in the Bahamas">Bahamas</a></li> <li><a href="/wiki/Taxation_in_Barbados" class="mw-redirect" title="Taxation in Barbados">Barbados</a></li> <li><a href="/w/index.php?title=Taxation_in_Belize&action=edit&redlink=1" class="new" title="Taxation in Belize (page does not exist)">Belize</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/w/index.php?title=Taxation_in_Costa_Rica&action=edit&redlink=1" class="new" title="Taxation in Costa Rica (page does not exist)">Costa Rica</a></li> <li><a href="/wiki/Taxation_in_Cuba" title="Taxation in Cuba">Cuba</a></li> <li><a href="/w/index.php?title=Taxation_in_Dominica&action=edit&redlink=1" class="new" title="Taxation in Dominica (page does not exist)">Dominica</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Dominican_Republic&action=edit&redlink=1" class="new" title="Taxation in the Dominican Republic (page does not exist)">Dominican Republic</a></li> <li><a href="/w/index.php?title=Taxation_in_El_Salvador&action=edit&redlink=1" class="new" title="Taxation in El Salvador (page does not exist)">El Salvador</a></li> <li><a href="/w/index.php?title=Taxation_in_Grenada&action=edit&redlink=1" class="new" title="Taxation in Grenada (page does not exist)">Grenada</a></li> <li><a href="/w/index.php?title=Taxation_in_Guatemala&action=edit&redlink=1" class="new" title="Taxation in Guatemala (page does not exist)">Guatemala</a></li> <li><a href="/w/index.php?title=Taxation_in_Haiti&action=edit&redlink=1" class="new" title="Taxation in Haiti (page does not exist)">Haiti</a></li> <li><a href="/w/index.php?title=Taxation_in_Honduras&action=edit&redlink=1" class="new" title="Taxation in Honduras (page does not exist)">Honduras</a></li> <li><a href="/wiki/Taxation_in_Jamaica" class="mw-redirect" title="Taxation in Jamaica">Jamaica</a></li> <li><a href="/w/index.php?title=Taxation_in_Mexico&action=edit&redlink=1" class="new" title="Taxation in Mexico (page does not exist)">Mexico</a></li> <li><a href="/w/index.php?title=Taxation_in_Nicaragua&action=edit&redlink=1" class="new" title="Taxation in Nicaragua (page does not exist)">Nicaragua</a></li> <li><a href="/wiki/Taxation_in_Panama" class="mw-redirect" title="Taxation in Panama">Panama</a></li> <li><a href="/w/index.php?title=Taxation_in_Saint_Kitts_and_Nevis&action=edit&redlink=1" class="new" title="Taxation in Saint Kitts and Nevis (page does not exist)">Saint Kitts and Nevis</a></li> <li><a href="/w/index.php?title=Taxation_in_Saint_Lucia&action=edit&redlink=1" class="new" title="Taxation in Saint Lucia (page does not exist)">Saint Lucia</a></li> <li><a href="/w/index.php?title=Taxation_in_Saint_Vincent_and_the_Grenadines&action=edit&redlink=1" class="new" title="Taxation in Saint Vincent and the Grenadines (page does not exist)">Saint Vincent and the Grenadines</a></li> <li><a href="/w/index.php?title=Taxation_in_Trinidad_and_Tobago&action=edit&redlink=1" class="new" title="Taxation in Trinidad and Tobago (page does not exist)">Trinidad and Tobago</a></li> <li><a class="mw-selflink selflink">United States</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Dependencies and<br />other territories</div></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_Anguilla&action=edit&redlink=1" class="new" title="Taxation in Anguilla (page does not exist)">Anguilla</a></li> <li><a href="/w/index.php?title=Taxation_in_Aruba&action=edit&redlink=1" class="new" title="Taxation in Aruba (page does not exist)">Aruba</a></li> <li><a href="/wiki/Taxation_in_Bermuda" title="Taxation in Bermuda">Bermuda</a></li> <li><a href="/w/index.php?title=Taxation_in_Bonaire&action=edit&redlink=1" class="new" title="Taxation in Bonaire (page does not exist)">Bonaire</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">British Virgin Islands</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Cayman_Islands&action=edit&redlink=1" class="new" title="Taxation in the Cayman Islands (page does not exist)">Cayman Islands</a></li> <li><a href="/w/index.php?title=Taxation_in_Cura%C3%A7ao&action=edit&redlink=1" class="new" title="Taxation in Curaçao (page does not exist)">Curaçao</a></li> <li><a href="/wiki/Taxation_in_Greenland" title="Taxation in Greenland">Greenland</a></li> <li><a href="/w/index.php?title=Taxation_in_Guadeloupe&action=edit&redlink=1" class="new" title="Taxation in Guadeloupe (page does not exist)">Guadeloupe</a></li> <li><a href="/w/index.php?title=Taxation_in_Martinique&action=edit&redlink=1" class="new" title="Taxation in Martinique (page does not exist)">Martinique</a></li> <li><a href="/w/index.php?title=Taxation_in_Montserrat&action=edit&redlink=1" class="new" title="Taxation in Montserrat (page does not exist)">Montserrat</a></li> <li><a href="/wiki/Taxation_in_Puerto_Rico" title="Taxation in Puerto Rico">Puerto Rico</a></li> <li><a href="/w/index.php?title=Taxation_in_Saint_Barth%C3%A9lemy&action=edit&redlink=1" class="new" title="Taxation in Saint Barthélemy (page does not exist)">Saint Barthélemy</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Collectivity_of_Saint_Martin&action=edit&redlink=1" class="new" title="Taxation in the Collectivity of Saint Martin (page does not exist)">Saint Martin</a></li> <li><a href="/w/index.php?title=Taxation_in_Saint_Pierre_and_Miquelon&action=edit&redlink=1" class="new" title="Taxation in Saint Pierre and Miquelon (page does not exist)">Saint Pierre and Miquelon</a></li> <li><a href="/w/index.php?title=Taxation_in_Saba_(island)&action=edit&redlink=1" class="new" title="Taxation in Saba (island) (page does not exist)">Saba</a></li> <li><a href="/w/index.php?title=Taxation_in_Sint_Eustatius&action=edit&redlink=1" class="new" title="Taxation in Sint Eustatius (page does not exist)">Sint Eustatius</a></li> <li><a href="/w/index.php?title=Taxation_in_Sint_Maarten&action=edit&redlink=1" class="new" title="Taxation in Sint Maarten (page does not exist)">Sint Maarten</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Turks_and_Caicos_Islands&action=edit&redlink=1" class="new" title="Taxation in the Turks and Caicos Islands (page does not exist)">Turks and Caicos Islands</a></li> <li><a href="/w/index.php?title=Taxation_in_the_United_States_Virgin_Islands&action=edit&redlink=1" class="new" title="Taxation in the United States Virgin Islands (page does not exist)">United States Virgin Islands</a></li></ul> </div></td></tr></tbody></table></div><div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="Public_policy_of_the_United_States" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:United_States_policy" title="Template:United States policy"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:United_States_policy" title="Template talk:United States policy"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:United_States_policy" title="Special:EditPage/Template:United States policy"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Public_policy_of_the_United_States" style="font-size:114%;margin:0 4em"><a href="/wiki/Public_policy_of_the_United_States" title="Public policy of the United States">Public policy of the United States</a></div></th></tr><tr><td colspan="2" class="navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Agricultural_policy_of_the_United_States" title="Agricultural policy of the United States">Agricultural</a></li> <li><a href="/wiki/Arctic_policy_of_the_United_States" title="Arctic policy of the United States">Arctic</a></li> <li><a href="/wiki/Cultural_policy_of_the_United_States" title="Cultural policy of the United States">Cultural</a></li> <li><a href="/wiki/Federal_drug_policy_of_the_United_States" title="Federal drug policy of the United States">Drug</a></li> <li><a href="/wiki/Education_policy_of_the_United_States" title="Education policy of the United States">Education</a></li> <li><a href="/wiki/Fireworks_policy_of_the_United_States" title="Fireworks policy of the United States">Fireworks</a></li> <li><a href="/wiki/Fiscal_policy_of_the_United_States" title="Fiscal policy of the United States">Fiscal</a></li> <li><a class="mw-selflink selflink">Taxation</a></li> <li><a href="/wiki/Telecommunications_policy_of_the_United_States" title="Telecommunications policy of the United States">Telecommunications</a></li> <li><a href="/wiki/Foreign_trade_of_the_United_States" title="Foreign trade of the United States">Trade</a></li> <li><a href="/wiki/Transportation_policy_of_the_United_States" title="Transportation policy of the United States">Transportation</a></li> <li><a href="/wiki/Vaccination_policy_of_the_United_States" title="Vaccination policy of the United States">Vaccination</a></li> <li><a href="/wiki/Visa_policy_of_the_United_States" title="Visa policy of the United States">Visa</a></li></ul> </div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Category:United_States_domestic_policy" title="Category:United States domestic policy">Domestic</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Square_Deal" title="Square Deal">Square Deal</a></li> <li><a href="/wiki/The_New_Freedom" title="The New Freedom">New Freedom</a></li> <li><a href="/wiki/New_Deal" title="New Deal">New Deal</a></li> <li><a href="/wiki/Fair_Deal" title="Fair Deal">Fair Deal</a></li> <li><a href="/wiki/New_Frontier" title="New Frontier">New Frontier</a></li> <li><a href="/wiki/Great_Society" title="Great Society">Great Society</a>/<a href="/wiki/War_on_poverty" title="War on poverty">War on Poverty</a></li> <li><a href="/wiki/Domestic_policy_of_the_Ronald_Reagan_administration" title="Domestic policy of the Ronald Reagan administration">Reagan</a></li> <li><a href="/wiki/Domestic_policy_of_the_George_W._Bush_administration" title="Domestic policy of the George W. Bush administration">G. W. Bush</a></li> <li><a href="/wiki/Domestic_policy_of_the_Barack_Obama_administration" class="mw-redirect" title="Domestic policy of the Barack Obama administration">Obama</a></li> <li><a href="/wiki/First_presidency_of_Donald_Trump##Energy" title="First presidency of Donald Trump">Trump</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Category:United_States_economic_policy" title="Category:United States economic policy">Economic</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Monetary_policy_of_the_United_States" title="Monetary policy of the United States">Monetary</a> <ul><li><a href="/wiki/History_of_monetary_policy_in_the_United_States" title="History of monetary policy in the United States">history</a></li></ul></li></ul> </div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th id="By_Presidency" scope="row" class="navbox-group" style="width:1%">By Presidency</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Nixonomics" title="Nixonomics">Nixon</a></li> <li><a href="/wiki/Reaganomics" title="Reaganomics">Reagan</a></li> <li><a href="/wiki/Economic_policy_of_the_Bill_Clinton_administration" title="Economic policy of the Bill Clinton administration">Clinton</a></li> <li><a href="/wiki/Economic_policy_of_the_George_W._Bush_administration" title="Economic policy of the George W. Bush administration">G. W. Bush</a></li> <li><a href="/wiki/Economic_policy_of_the_Barack_Obama_administration" title="Economic policy of the Barack Obama administration">Obama</a></li> <li><a href="/wiki/Economic_policy_of_the_first_Donald_Trump_administration" title="Economic policy of the first Donald Trump administration">Trump</a> (1st)</li> <li><a href="/wiki/Economic_policy_of_the_Joe_Biden_administration" title="Economic policy of the Joe Biden administration">Biden</a></li></ul> </div></td></tr></tbody></table><div> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Energy_policy_of_the_United_States" title="Energy policy of the United States">Energy</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Hydropower_policy_of_the_United_States" title="Hydropower policy of the United States">Hydropower</a></li> <li><a href="/wiki/Nuclear_energy_policy_of_the_United_States" title="Nuclear energy policy of the United States">Nuclear energy</a> <ul><li><a href="/wiki/Low-level_radioactive_waste_policy_of_the_United_States" title="Low-level radioactive waste policy of the United States">Low-level radioactive waste</a></li></ul></li> <li><a href="/wiki/Smart_grid_policy_of_the_United_States" title="Smart grid policy of the United States">Smart grid</a></li></ul> </div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th id="By_Presidency" scope="row" class="navbox-group" style="width:1%">By Presidency</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Energy_policy_of_the_Barack_Obama_administration" title="Energy policy of the Barack Obama administration">Obama</a></li> <li><a href="/wiki/First_presidency_of_Donald_Trump#Energy" title="First presidency of Donald Trump">Trump</a></li></ul> </div></td></tr></tbody></table><div> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Environmental_policy_of_the_United_States" title="Environmental policy of the United States">Environmental</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Solid_waste_policy_of_the_United_States" title="Solid waste policy of the United States">Solid waste</a></li> <li><a href="/wiki/Climate_change_policy_of_the_United_States" title="Climate change policy of the United States">Climate change</a> <ul><li><a href="/wiki/Climate_change_policy_of_the_George_W._Bush_administration" title="Climate change policy of the George W. Bush administration">G. W. Bush</a></li></ul></li></ul> </div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th id="By_Presidency" scope="row" class="navbox-group" style="width:1%">By Presidency</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Environmental_policy_of_the_Barack_Obama_administration" class="mw-redirect" title="Environmental policy of the Barack Obama administration">Obama</a></li> <li><a href="/wiki/Environmental_policy_of_the_first_Donald_Trump_administration" title="Environmental policy of the first Donald Trump administration">Trump</a> (1st)</li> <li><a href="/wiki/Environmental_policy_of_the_Joe_Biden_administration" title="Environmental policy of the Joe Biden administration">Biden</a></li></ul> </div></td></tr></tbody></table><div> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Foreign_policy_of_the_United_States" title="Foreign policy of the United States">Foreign</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/History_of_United_States_foreign_policy" class="mw-redirect" title="History of United States foreign policy">History</a></li> <li><a href="/wiki/Criticism_of_United_States_foreign_policy" title="Criticism of United States foreign policy">Criticism</a></li> <li><a href="/wiki/United_States_foreign_policy_in_the_Middle_East" title="United States foreign policy in the Middle East">Middle East</a> <ul><li><a href="/wiki/Middle_Eastern_foreign_policy_of_the_Barack_Obama_administration" title="Middle Eastern foreign policy of the Barack Obama administration">Obama</a></li></ul></li></ul> </div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th id="By_Presidency" scope="row" class="navbox-group" style="width:1%">By Presidency</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Foreign_policy_of_the_Theodore_Roosevelt_administration" title="Foreign policy of the Theodore Roosevelt administration">T. Roosevelt</a></li> <li><a href="/wiki/Foreign_policy_of_the_Woodrow_Wilson_administration" title="Foreign policy of the Woodrow Wilson administration">Wilson</a></li> <li><a href="/wiki/Foreign_policy_of_Herbert_Hoover" title="Foreign policy of Herbert Hoover">Hoover</a></li> <li><a href="/wiki/Foreign_policy_of_the_Franklin_D._Roosevelt_administration" title="Foreign policy of the Franklin D. Roosevelt administration">F. D. Roosevelt</a></li> <li><a href="/wiki/Foreign_policy_of_the_Harry_S._Truman_administration" title="Foreign policy of the Harry S. Truman administration">Truman</a></li> <li><a href="/wiki/Foreign_policy_of_the_Dwight_D._Eisenhower_administration" title="Foreign policy of the Dwight D. Eisenhower administration">Eisenhower</a></li> <li><a href="/wiki/Foreign_policy_of_the_John_F._Kennedy_administration" title="Foreign policy of the John F. Kennedy administration">Kennedy</a></li> <li><a href="/wiki/Foreign_policy_of_the_Lyndon_B._Johnson_administration" title="Foreign policy of the Lyndon B. Johnson administration">L. B. Johnson</a></li> <li><a href="/wiki/Foreign_policy_of_the_Richard_Nixon_administration" title="Foreign policy of the Richard Nixon administration">Nixon</a></li> <li><a href="/wiki/Foreign_policy_of_the_Gerald_Ford_administration" title="Foreign policy of the Gerald Ford administration">Ford</a></li> <li><a href="/wiki/Foreign_policy_of_the_Jimmy_Carter_administration" title="Foreign policy of the Jimmy Carter administration">Carter</a></li> <li><a href="/wiki/Foreign_policy_of_the_Ronald_Reagan_administration" title="Foreign policy of the Ronald Reagan administration">Reagan</a></li> <li><a href="/wiki/Foreign_policy_of_the_George_H._W._Bush_administration" title="Foreign policy of the George H. W. Bush administration">G. H. W. Bush</a></li> <li><a href="/wiki/Foreign_policy_of_the_Bill_Clinton_administration" title="Foreign policy of the Bill Clinton administration">Clinton</a></li> <li><a href="/wiki/Foreign_policy_of_the_George_W._Bush_administration" title="Foreign policy of the George W. Bush administration">G. W. Bush</a></li> <li><a href="/wiki/Foreign_policy_of_the_Barack_Obama_administration" title="Foreign policy of the Barack Obama administration">Obama</a></li> <li><a href="/wiki/Foreign_policy_of_the_first_Donald_Trump_administration" title="Foreign policy of the first Donald Trump administration">Trump</a> (1st)</li> <li><a href="/wiki/Foreign_policy_of_the_Joe_Biden_administration" title="Foreign policy of the Joe Biden administration">Biden</a></li></ul> </div></td></tr></tbody></table><div> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Gun_politics_in_the_United_States" title="Gun politics in the United States">Gun control</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Gun_control_policy_of_the_Bill_Clinton_administration" title="Gun control policy of the Bill Clinton administration">Clinton</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Immigration_policy_of_the_United_States" title="Immigration policy of the United States">Immigration</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Same-sex_immigration_policy_of_the_United_States" title="Same-sex immigration policy of the United States">Same-sex immigration</a></li></ul> </div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th id="By_Presidency" scope="row" class="navbox-group" style="width:1%">By Presidency</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Immigration_policy_of_Donald_Trump" title="Immigration policy of Donald Trump">Trump</a></li> <li><a href="/wiki/Immigration_policy_of_the_Joe_Biden_administration" title="Immigration policy of the Joe Biden administration">Biden</a></li></ul> </div></td></tr></tbody></table><div> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Infrastructure_policy_of_the_United_States" title="Infrastructure policy of the United States">Infrastructure</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Infrastructure_policy_of_Donald_Trump" title="Infrastructure policy of Donald Trump">Trump</a></li> <li><a href="/wiki/Infrastructure_policy_of_the_Joe_Biden_administration" class="mw-redirect" title="Infrastructure policy of the Joe Biden administration">Biden</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Federal_Indian_Policy" title="Federal Indian Policy">Native American</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Native_American_policy_of_the_Ulysses_S._Grant_administration" title="Native American policy of the Ulysses S. Grant administration">Grant</a></li> <li><a href="/wiki/Native_American_policy_of_the_Richard_Nixon_administration" title="Native American policy of the Richard Nixon administration">Nixon</a></li> <li><a href="/wiki/Native_American_policy_of_the_Barack_Obama_administration" title="Native American policy of the Barack Obama administration">Obama</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Science_policy_of_the_United_States" title="Science policy of the United States">Science</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Genetic_policy_of_the_United_States" title="Genetic policy of the United States">Genetic</a></li> <li><a href="/wiki/Stem_cell_laws_and_policy_in_the_United_States" title="Stem cell laws and policy in the United States">Stem cell</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Social_policy_of_the_United_States" class="mw-redirect" title="Social policy of the United States">Social</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Social_policy_of_the_Barack_Obama_administration" title="Social policy of the Barack Obama administration">Obama</a></li> <li><a href="/wiki/Social_policy_of_Donald_Trump" title="Social policy of Donald Trump">Trump</a></li> <li><a href="/wiki/Social_policy_of_the_Joe_Biden_administration" title="Social policy of the Joe Biden administration">Biden</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Space_policy_of_the_United_States" title="Space policy of the United States">Space</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Space_policy_of_the_Barack_Obama_administration" title="Space policy of the Barack Obama administration">Obama</a></li> <li><a href="/wiki/Space_policy_of_the_Donald_Trump_administration" title="Space policy of the Donald Trump administration">Trump</a></li> <li><a href="/wiki/Space_policy_of_the_Joe_Biden_administration" class="mw-redirect" title="Space policy of the Joe Biden administration">Biden</a></li></ul> </div></td></tr></tbody></table><div> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="United_States_constitutional_tax_law" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:US_constitutional_tax_law" title="Template:US constitutional tax law"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:US_constitutional_tax_law" title="Template talk:US constitutional tax law"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:US_constitutional_tax_law" title="Special:EditPage/Template:US constitutional tax law"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="United_States_constitutional_tax_law" style="font-size:114%;margin:0 4em">United States constitutional tax law</div></th></tr><tr><td colspan="2" class="navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks mw-collapsible mw-collapsed navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><div id="Article_I" style="font-size:114%;margin:0 4em"><a href="/wiki/Article_One_of_the_United_States_Constitution" title="Article One of the United States Constitution">Article I</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Taxing_and_Spending_Clause" title="Taxing and Spending Clause">Authority to tax</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><b>Scope of authority</b> <ul><li><i><a href="/wiki/Brushaber_v._Union_Pacific_Railroad_Co." title="Brushaber v. Union Pacific Railroad Co.">Brushaber v. Union Pacific</a></i> (1915)</li></ul></li> <li><b>Sovereign tax immunity</b> <ul><li><i><a href="/wiki/McCulloch_v._Maryland" title="McCulloch v. Maryland">McCulloch v. Maryland</a></i> (1819)</li> <li><i><a href="/wiki/Veazie_Bank_v._Fenno" title="Veazie Bank v. Fenno">Veazie Bank v. Fenno</a></i> (1869)</li> <li><i><a href="/wiki/Collector_v._Day" title="Collector v. Day">Collector v. Day</a></i> (1871)</li> <li><i><a href="/wiki/Pollock_v._Farmers%27_Loan_%26_Trust_Co." title="Pollock v. Farmers' Loan & Trust Co.">Pollock v. Farmers' L. & T.</a></i> (1895)</li> <li><i><a href="/wiki/Davis_v._Michigan" class="mw-redirect" title="Davis v. Michigan">Davis v. Michigan</a></i> (1989)</li></ul></li> <li><b>Decline of sovereign tax immunity</b> <ul><li><i><a href="/wiki/Flint_v._Stone_Tracy_Co." title="Flint v. Stone Tracy Co.">Flint v. Stone Tracy</a></i> (1911)</li> <li><i><a href="/wiki/South_Carolina_v._Baker" title="South Carolina v. Baker">South Carolina v. Baker</a></i> (1988)</li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Uniformity of indirect taxes</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/Head_Money_Cases" title="Head Money Cases">Head Money Cases</a></i> (1884)</li> <li><i><a href="/wiki/Brushaber_v._Union_Pacific_Railroad_Co." title="Brushaber v. Union Pacific Railroad Co.">Brushaber v. Union Pacific</a></i> (1915)</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Regulatory taxation</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/Head_Money_Cases" title="Head Money Cases">Head Money Cases</a></i> (1884)</li> <li><i><a href="/wiki/Bailey_v._Drexel_Furniture_Co." title="Bailey v. Drexel Furniture Co.">Bailey v. Drexel Furniture Co.</a></i> (1922)</li> <li><i><a href="/wiki/United_States_v._Kahriger" title="United States v. Kahriger">United States v. Kahriger</a></i> (1953)</li> <li><i><a href="/wiki/National_Federation_of_Independent_Business_v._Sebelius" title="National Federation of Independent Business v. Sebelius">National Federation of Independent Business v. Sebelius</a></i> (2012)</li> <li><i><a href="/wiki/California_v._Texas" title="California v. Texas">California v. Texas</a></i> (2020)</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Article_One_of_the_United_States_Constitution#Section_9:_Apportionment_of_direct_taxes" title="Article One of the United States Constitution">Direct taxes</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/Hylton_v._United_States" title="Hylton v. United States">Hylton v. United States</a></i> (1796)</li> <li><i><a href="/wiki/Springer_v._United_States" title="Springer v. United States">Springer v. United States</a></i> (1881)</li> <li><i><a href="/wiki/Pollock_v._Farmers%27_Loan_%26_Trust_Co." title="Pollock v. Farmers' Loan & Trust Co.">Pollock v. Farmers' Loan & Trust Co.</a></i> (1895)</li> <li><i><a href="/wiki/Flint_v._Stone_Tracy_Co." title="Flint v. Stone Tracy Co.">Flint v. Stone Tracy Co.</a></i> (1911)</li> <li><i><a href="/wiki/Stanton_v._Baltic_Mining_Co." title="Stanton v. Baltic Mining Co.">Stanton v. Baltic Mining Co.</a></i> (1916)</li> <li><i><a href="/wiki/National_Federation_of_Independent_Business_v._Sebelius" title="National Federation of Independent Business v. Sebelius">National Federation of Independent Business v. Sebelius</a></i> (2012)</li> <li><i><a href="/wiki/California_v._Texas" title="California v. Texas">California v. Texas</a></i> (2020)</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Article_One_of_the_United_States_Constitution#Clause_2:_Import-Export_Clause" title="Article One of the United States Constitution">State import-export duties</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><b>Privilege taxes</b> <ul><li><i><a href="/wiki/Cooley_v._Board_of_Wardens" title="Cooley v. Board of Wardens">Cooley v. Board of Wardens</a></i> (1851)</li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Article_One_of_the_United_States_Constitution#Clause_3:_Compact_Clause" title="Article One of the United States Constitution">State tonnage duties</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/Cooley_v._Board_of_Wardens" title="Cooley v. Board of Wardens">Cooley v. Board of Wardens</a></i> (1851)</li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><td colspan="2" class="navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks mw-collapsible mw-collapsed navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><div id="Amendment_XVI" style="font-size:114%;margin:0 4em"><a href="/wiki/Sixteenth_Amendment_to_the_United_States_Constitution" title="Sixteenth Amendment to the United States Constitution">Amendment XVI</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">History and purpose</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/Springer_v._United_States" title="Springer v. United States">Springer v. United States</a></i> (1881)</li> <li><i><a href="/wiki/Pollock_v._Farmers%27_Loan_%26_Trust_Co." title="Pollock v. Farmers' Loan & Trust Co.">Pollock v. Farmers' Loan & Trust Co.</a></i> (1895)</li> <li><i><a href="/wiki/Flint_v._Stone_Tracy_Co." title="Flint v. Stone Tracy Co.">Flint v. Stone Tracy Co.</a></i> (1911)</li> <li><i><a href="/wiki/Brushaber_v._Union_Pacific_Railroad_Co." title="Brushaber v. Union Pacific Railroad Co.">Brushaber v. Union Pacific Railroad Co.</a></i> (1915)</li> <li><i><a href="/wiki/Stanton_v._Baltic_Mining_Co." title="Stanton v. Baltic Mining Co.">Stanton v. Baltic Mining Co.</a></i> (1916)</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Income</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/Eisner_v._Macomber" title="Eisner v. Macomber">Eisner v. Macomber</a></i> (1920)</li> <li><i><a href="/wiki/Bowers_v._Kerbaugh-Empire_Co." title="Bowers v. Kerbaugh-Empire Co.">Bowers v. Kerbaugh-Empire Co.</a></i> (1926)</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Taxable corporate dividends</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/Eisner_v._Macomber" title="Eisner v. Macomber">Eisner v. Macomber</a></i> (1920)</li> <li><i><a href="/wiki/United_States_v._Phellis" title="United States v. Phellis">United States v. Phellis</a></i> (1921)</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Taxable corporate earnings</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/Commissioner_v._Glenshaw_Glass_Co." title="Commissioner v. Glenshaw Glass Co.">Commissioner v. Glenshaw Glass Co.</a></i> (1955)</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Taxable gains</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/Crane_v._Commissioner" title="Crane v. Commissioner">Crane v. Commissioner</a></i> (1947)</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Deductions and exemptions</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/Brushaber_v._Union_Pacific_Railroad_Co." title="Brushaber v. Union Pacific Railroad Co.">Brushaber v. Union Pacific Railroad Co.</a></i> (1915)</li> <li><i><a href="/wiki/Burnet_v._Sanford_%26_Brooks_Co." title="Burnet v. Sanford & Brooks Co.">Burnet v. Sanford & Brooks Co.</a></i> (1931)</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Diminution of loss</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/Bowers_v._Kerbaugh-Empire_Co." title="Bowers v. Kerbaugh-Empire Co.">Bowers v. Kerbaugh-Empire Co.</a></i> (1926)</li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><td colspan="2" class="navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks mw-collapsible mw-collapsed navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><div id="Related_provisions" style="font-size:114%;margin:0 4em">Related provisions</div></th></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Article_One_of_the_United_States_Constitution#Clause_3:_Apportionment_of_Representatives_and_taxes" title="Article One of the United States Constitution">Apportionment of representatives</a></li> <li><a href="/wiki/Fourteenth_Amendment_to_the_United_States_Constitution#Apportionment_of_representation_in_House_of_Representatives" title="Fourteenth Amendment to the United States Constitution">Amendment affecting apportionment</a></li> <li><a href="/wiki/Origination_Clause" title="Origination Clause">Origination of bills of revenue</a></li> <li><a href="/wiki/Twenty-fourth_Amendment_to_the_United_States_Constitution" title="Twenty-fourth Amendment to the United States Constitution">Federal voting rights</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"><style data-mw-deduplicate="TemplateStyles:r886047488">.mw-parser-output .nobold{font-weight:normal}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r886047488"></div><div role="navigation" class="navbox" aria-labelledby="United_States_articles" style="padding:3px"><table class="nowraplinks hlist mw-collapsible mw-collapsed navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2" style="text-align:center;"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:United_States_topics" title="Template:United States topics"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:United_States_topics" title="Template talk:United States topics"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:United_States_topics" title="Special:EditPage/Template:United States topics"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="United_States_articles" style="font-size:114%;margin:0 4em"><a href="/wiki/United_States" title="United States">United States</a> articles</div></th></tr><tr><th scope="row" class="navbox-group" style="text-align:center;;width:1%"><a href="/wiki/History_of_the_United_States" title="History of the United States">History</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;">By period</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/History_of_the_United_States_(1776%E2%80%931789)" title="History of the United States (1776–1789)">1776–1789</a></li> <li><a href="/wiki/History_of_the_United_States_(1789%E2%80%931815)" title="History of the United States (1789–1815)">1789–1815</a></li> <li><a href="/wiki/History_of_the_United_States_(1815%E2%80%931849)" title="History of the United States (1815–1849)">1815–1849</a></li> <li><a href="/wiki/History_of_the_United_States_(1849%E2%80%931865)" title="History of the United States (1849–1865)">1849–1865</a></li> <li><a href="/wiki/History_of_the_United_States_(1865%E2%80%931917)" title="History of the United States (1865–1917)">1865–1917</a></li> <li><a href="/wiki/History_of_the_United_States_(1917%E2%80%931945)" title="History of the United States (1917–1945)">1917–1945</a></li> <li><a href="/wiki/History_of_the_United_States_(1945%E2%80%931964)" title="History of the United States (1945–1964)">1945–1964</a></li> <li><a href="/wiki/History_of_the_United_States_(1964%E2%80%931980)" title="History of the United States (1964–1980)">1964–1980</a></li> <li><a href="/wiki/History_of_the_United_States_(1980%E2%80%931991)" title="History of the United States (1980–1991)">1980–1991</a></li> <li><a href="/wiki/History_of_the_United_States_(1991%E2%80%932008)" title="History of the United States (1991–2008)">1991–2008</a></li> <li><a href="/wiki/History_of_the_United_States_(2008%E2%80%93present)" title="History of the United States (2008–present)">2008–present</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;">By event</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Pre-Columbian_era" title="Pre-Columbian era">Pre-colonial era</a></li> <li><a href="/wiki/Colonial_history_of_the_United_States" title="Colonial history of the United States">Colonial era</a> <ul><li><a href="/wiki/Stamp_Act_Congress" title="Stamp Act Congress">Stamp Act Congress</a></li> <li><a href="/wiki/Thirteen_Colonies" title="Thirteen Colonies">Thirteen Colonies</a></li> <li><a href="/wiki/Continental_Congress" title="Continental Congress">Continental Congress</a></li> <li><a href="/wiki/Continental_Association" title="Continental Association">Continental Association</a></li> <li><a href="/wiki/United_Colonies" title="United Colonies">United Colonies</a></li> <li><a href="/wiki/Colonial_American_military_history" title="Colonial American military history">military history</a></li> <li><a href="/wiki/Founding_Fathers_of_the_United_States" title="Founding Fathers of the United States">Founding Fathers</a></li></ul></li> <li><a href="/wiki/Halifax_Resolves" title="Halifax Resolves">Halifax Resolves</a></li> <li><a href="/wiki/Lee_Resolution" title="Lee Resolution">Lee Resolution</a></li> <li><a href="/wiki/United_States_Declaration_of_Independence" title="United States Declaration of Independence">Declaration of Independence</a></li> <li><a href="/wiki/American_Revolution" title="American Revolution">American Revolution</a> <ul><li><a href="/wiki/American_Revolutionary_War" title="American Revolutionary War">War</a></li> <li><a href="/wiki/Treaty_of_Paris_(1783)" title="Treaty of Paris (1783)">Treaty of Paris</a></li></ul></li> <li><a href="/wiki/Articles_of_Confederation" title="Articles of Confederation">Articles of Confederation</a> <ul><li><a href="/wiki/Perpetual_Union" title="Perpetual Union">Perpetual Union</a></li> <li><a href="/wiki/Confederation_period" title="Confederation period">Confederation period</a></li></ul></li> <li><a href="/wiki/American_frontier" title="American frontier">American frontier</a></li> <li><a href="/wiki/Constitution_of_the_United_States" title="Constitution of the United States">Constitution</a> <ul><li><a href="/wiki/Timeline_of_drafting_and_ratification_of_the_United_States_Constitution" title="Timeline of drafting and ratification of the United States Constitution">drafting and ratification</a></li> <li><a href="/wiki/United_States_Bill_of_Rights" title="United States Bill of Rights">Bill of Rights</a></li></ul></li> <li><a href="/wiki/Federalist_Era" title="Federalist Era">Federalist Era</a></li> <li><a href="/wiki/War_of_1812" title="War of 1812">War of 1812</a></li> <li><a href="/wiki/Territorial_evolution_of_the_United_States" title="Territorial evolution of the United States">Territorial evolution</a></li> <li><a href="/wiki/Mexican%E2%80%93American_War" title="Mexican–American War">Mexican–American War</a></li> <li><a href="/wiki/American_Civil_War" title="American Civil War">Civil War</a></li> <li><a href="/wiki/Reconstruction_era" title="Reconstruction era">Reconstruction era</a></li> <li><a href="/wiki/American_Indian_Wars" title="American Indian Wars">Indian Wars</a></li> <li><a href="/wiki/Native_American_genocide_in_the_United_States" title="Native American genocide in the United States">Native genocide</a></li> <li><a href="/wiki/Gilded_Age" title="Gilded Age">Gilded Age</a></li> <li><a href="/wiki/Progressive_Era" title="Progressive Era">Progressive Era</a></li> <li><a href="/wiki/Women%27s_suffrage_in_the_United_States" title="Women's suffrage in the United States">Women's suffrage</a></li> <li>Civil rights movement <ul><li><a href="/wiki/Civil_rights_movement_(1865%E2%80%931896)" title="Civil rights movement (1865–1896)">1865–1896</a></li> <li><a href="/wiki/Civil_rights_movement_(1896%E2%80%931954)" title="Civil rights movement (1896–1954)">1896–1954</a></li> <li><a href="/wiki/Civil_rights_movement" title="Civil rights movement">1954–1968</a></li></ul></li> <li><a href="/wiki/Spanish%E2%80%93American_War" title="Spanish–American War">Spanish–American War</a></li> <li><a href="/wiki/American_imperialism" title="American imperialism">Imperialism</a></li> <li><a href="/wiki/United_States_in_World_War_I" title="United States in World War I">World War I</a></li> <li><a href="/wiki/Roaring_Twenties" title="Roaring Twenties">Roaring Twenties</a></li> <li><a href="/wiki/Great_Depression" title="Great Depression">Great Depression</a></li> <li><a href="/wiki/Military_history_of_the_United_States_during_World_War_II" title="Military history of the United States during World War II">World War II</a> <ul><li><a href="/wiki/United_States_home_front_during_World_War_II" title="United States home front during World War II">home front</a></li></ul></li> <li><a href="/wiki/American_Century" title="American Century">American Century</a></li> <li><a href="/wiki/Cold_War" title="Cold War">Cold War</a></li> <li><a href="/wiki/Korean_War" title="Korean War">Korean War</a></li> <li><a href="/wiki/Space_Race" title="Space Race">Space Race</a></li> <li><a href="/wiki/Second-wave_feminism" title="Second-wave feminism">Feminist Movement</a></li> <li><a href="/wiki/Gay_liberation" title="Gay liberation">LGBT Movement</a></li> <li><a href="/wiki/Vietnam_War" title="Vietnam War">Vietnam War</a></li> <li><a href="/wiki/History_of_the_United_States_(1991%E2%80%932008)" title="History of the United States (1991–2008)">Post-Cold War (1991–2008)</a></li> <li><a href="/wiki/September_11_attacks" title="September 11 attacks">September 11 attacks</a></li> <li><a href="/wiki/War_on_terror" title="War on terror">War on Terror</a> <ul><li><a href="/wiki/War_in_Afghanistan_(2001%E2%80%932021)" title="War in Afghanistan (2001–2021)">War in Afghanistan</a></li> <li><a href="/wiki/Iraq_War" title="Iraq War">Iraq War</a></li></ul></li> <li><a href="/wiki/Great_Recession_in_the_United_States" title="Great Recession in the United States">Great Recession</a></li> <li><a href="/wiki/COVID-19_pandemic_in_the_United_States" title="COVID-19 pandemic in the United States">COVID-19 pandemic</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;">By topic</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Outline_of_the_history_of_the_United_States" title="Outline of the history of the United States">Outline of U.S. history</a></li> <li><a href="/wiki/Demographic_history_of_the_United_States" title="Demographic history of the United States">Demographic</a></li> <li><a href="/wiki/Timeline_of_United_States_discoveries" title="Timeline of United States discoveries">Discoveries</a></li> <li><a href="/wiki/Economic_history_of_the_United_States" title="Economic history of the United States">Economic</a></li> <li><a href="/wiki/Timeline_of_United_States_inventions" title="Timeline of United States inventions">Inventions</a></li> <li><a href="/wiki/Military_history_of_the_United_States" title="Military history of the United States">Military</a></li> <li><a href="/wiki/Postage_stamps_and_postal_history_of_the_United_States" title="Postage stamps and postal history of the United States">Postal</a></li> <li><a href="/wiki/Technological_and_industrial_history_of_the_United_States" title="Technological and industrial history of the United States">Technological and industrial</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="text-align:center;;width:1%"><a href="/wiki/Geography_of_the_United_States" title="Geography of the United States">Geography</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/U.S._territorial_sovereignty" title="U.S. territorial sovereignty">Territory</a> <ul><li><a href="/wiki/Contiguous_United_States" title="Contiguous United States">Contiguous United States</a></li> <li><a href="/wiki/County_(United_States)" title="County (United States)">counties</a></li> <li><a href="/wiki/Washington,_D.C." title="Washington, D.C.">federal district</a></li> <li><a href="/wiki/Federal_enclave" title="Federal enclave">federal enclaves</a></li> <li><a href="/wiki/Indian_reservation" title="Indian reservation">Indian reservations</a></li> <li><a href="/wiki/Territories_of_the_United_States" title="Territories of the United States">insular zones</a></li> <li><a href="/wiki/United_States_Minor_Outlying_Islands" title="United States Minor Outlying Islands">minor outlying islands</a></li> <li><a href="/wiki/Lists_of_populated_places_in_the_United_States" title="Lists of populated places in the United States">populated places</a></li> <li><a href="/wiki/U.S._state" title="U.S. state">states</a></li></ul></li> <li><a href="/wiki/List_of_earthquakes_in_the_United_States" title="List of earthquakes in the United States">Earthquakes</a></li> <li><a href="/wiki/List_of_extreme_points_of_the_United_States" title="List of extreme points of the United States">Extreme points</a></li> <li><a href="/wiki/List_of_islands_of_the_United_States" title="List of islands of the United States">Islands</a></li> <li><a href="/wiki/List_of_mountains_of_the_United_States" title="List of mountains of the United States">Mountains</a> <ul><li><a href="/wiki/List_of_mountain_peaks_of_the_United_States" title="List of mountain peaks of the United States">peaks</a></li> <li><a href="/wiki/List_of_mountain_ranges#United_States" title="List of mountain ranges">ranges</a></li> <li><a href="/wiki/Appalachian_Mountains" title="Appalachian Mountains">Appalachian</a></li> <li><a href="/wiki/Rocky_Mountains" title="Rocky Mountains">Rocky</a></li> <li><a href="/wiki/Sierra_Nevada" title="Sierra Nevada">Sierra Nevada</a></li></ul></li> <li><a href="/wiki/National_Park_Service" title="National Park Service">National Park Service</a> <ul><li><a href="/wiki/List_of_areas_in_the_United_States_National_Park_System" title="List of areas in the United States National Park System">National Parks</a></li></ul></li> <li><a href="/wiki/List_of_regions_of_the_United_States" title="List of regions of the United States">Regions</a> <ul><li><a href="/wiki/East_Coast_of_the_United_States" title="East Coast of the United States">East Coast</a></li> <li><a href="/wiki/West_Coast_of_the_United_States" title="West Coast of the United States">West Coast</a></li> <li><a href="/wiki/Great_Plains" title="Great Plains">Great Plains</a></li> <li><a href="/wiki/Gulf_Coast_of_the_United_States" title="Gulf Coast of the United States">Gulf</a></li> <li><a href="/wiki/Mid-Atlantic_(United_States)" title="Mid-Atlantic (United States)">Mid-Atlantic</a></li> <li><a href="/wiki/Midwestern_United_States" title="Midwestern United States">Midwestern</a></li> <li><a href="/wiki/New_England" title="New England">New England</a></li> <li><a href="/wiki/West_Coast_of_the_United_States" title="West Coast of the United States">Pacific</a></li> <li><a href="/wiki/Central_United_States" title="Central United States">Central</a></li> <li><a href="/wiki/Eastern_United_States" title="Eastern United States">Eastern</a></li> <li><a href="/wiki/Northern_United_States" title="Northern United States">Northern</a></li> <li><a href="/wiki/Northeastern_United_States" title="Northeastern United States">Northeastern</a></li> <li><a href="/wiki/Northwestern_United_States" title="Northwestern United States">Northwestern</a></li> <li><a href="/wiki/Southern_United_States" title="Southern United States">Southern</a></li> <li><a href="/wiki/Southeastern_United_States" title="Southeastern United States">Southeastern</a></li> <li><a href="/wiki/Southwestern_United_States" title="Southwestern United States">Southwestern</a></li> <li><a href="/wiki/Western_United_States" title="Western United States">Western</a></li></ul></li> <li>Longest <a href="/wiki/List_of_rivers_of_the_United_States" title="List of rivers of the United States">rivers</a> <ul><li><a href="/wiki/Arkansas_River" title="Arkansas River">Arkansas</a></li> <li><a href="/wiki/Colorado_River" title="Colorado River">Colorado</a></li> <li><a href="/wiki/Columbia_River" title="Columbia River">Columbia</a></li> <li><a href="/wiki/Mississippi_River" title="Mississippi River">Mississippi</a></li> <li><a href="/wiki/Missouri_River" title="Missouri River">Missouri</a></li> <li><a href="/wiki/Red_River_of_the_South" title="Red River of the South">Red (South)</a></li> <li><a href="/wiki/Rio_Grande" title="Rio Grande">Rio Grande</a></li> <li><a href="/wiki/Yukon_River" title="Yukon River">Yukon</a></li></ul></li> <li><a href="/wiki/Time_in_the_United_States" title="Time in the United States">Time</a></li> <li><a href="/wiki/Water_supply_and_sanitation_in_the_United_States" title="Water supply and sanitation in the United States">Water supply and sanitation</a></li> <li><a href="/wiki/List_of_World_Heritage_Sites_in_the_United_States" title="List of World Heritage Sites in the United States">World Heritage Sites</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="text-align:center;;width:1%"><a href="/wiki/Politics_of_the_United_States" title="Politics of the United States">Politics</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Federal_government_of_the_United_States" title="Federal government of the United States">Federal</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;">Executive</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/President_of_the_United_States" title="President of the United States">President of the United States</a> <ul><li><a href="/wiki/Powers_of_the_president_of_the_United_States" title="Powers of the president of the United States">powers</a></li> <li><a href="/wiki/Executive_Office_of_the_President_of_the_United_States" title="Executive Office of the President of the United States">Executive Office</a></li></ul></li> <li><a href="/wiki/Vice_President_of_the_United_States" title="Vice President of the United States">Vice President</a></li> <li><a href="/wiki/Cabinet_of_the_United_States" title="Cabinet of the United States">Cabinet</a></li> <li><a href="/wiki/United_States_federal_executive_departments" title="United States federal executive departments">Executive departments</a></li> <li><a href="/wiki/Independent_agencies_of_the_United_States_government" title="Independent agencies of the United States government">Independent agencies</a></li> <li><a href="/wiki/United_States_Intelligence_Community" title="United States Intelligence Community">Intelligence Community</a> <ul><li><a href="/wiki/Director_of_National_Intelligence" title="Director of National Intelligence">Director of National Intelligence</a></li> <li><a href="/wiki/Central_Intelligence_Agency" title="Central Intelligence Agency">Central Intelligence Agency</a></li> <li><a href="/wiki/National_Security_Agency" title="National Security Agency">National Security Agency</a></li> <li><a href="/wiki/National_Reconnaissance_Office" title="National Reconnaissance Office">National Reconnaissance Office</a></li></ul></li> <li><a href="/wiki/Federal_law_enforcement_in_the_United_States" title="Federal law enforcement in the United States">Law enforcement</a> <ul><li><a href="/wiki/Bureau_of_Alcohol,_Tobacco,_Firearms_and_Explosives" title="Bureau of Alcohol, Tobacco, Firearms and Explosives">ATF</a></li> <li><a href="/wiki/U.S._Customs_and_Border_Protection" title="U.S. Customs and Border Protection">CBP</a></li> <li><a href="/wiki/Bureau_of_Diplomatic_Security" title="Bureau of Diplomatic Security">Diplomatic Security</a></li> <li><a href="/wiki/Drug_Enforcement_Administration" title="Drug Enforcement Administration">DEA</a></li> <li><a href="/wiki/Federal_Bureau_of_Investigation" title="Federal Bureau of Investigation">FBI</a></li> <li><a href="/wiki/U.S._Immigration_and_Customs_Enforcement" title="U.S. Immigration and Customs Enforcement">ICE</a></li> <li><a href="/wiki/United_States_Marshals_Service" title="United States Marshals Service">Marshals</a></li> <li><a href="/wiki/United_States_Secret_Service" title="United States Secret Service">Secret Service</a></li> <li><a href="/wiki/Transportation_Security_Administration" title="Transportation Security Administration">TSA</a></li></ul></li> <li><a href="/wiki/Office_of_Inspector_General_(United_States)" title="Office of Inspector General (United States)">Inspector generals</a></li> <li><a href="/wiki/United_States_federal_civil_service" title="United States federal civil service">Civil service</a></li> <li><a href="/wiki/Public_policy_of_the_United_States" title="Public policy of the United States">Public policy</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/United_States_Congress" title="United States Congress">Legislative</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/United_States_House_of_Representatives" title="United States House of Representatives">House of Representatives</a> <ul><li><a href="/wiki/List_of_current_members_of_the_United_States_House_of_Representatives" title="List of current members of the United States House of Representatives">current members</a></li> <li><a href="/wiki/Speaker_of_the_United_States_House_of_Representatives" title="Speaker of the United States House of Representatives">Speaker</a></li></ul></li> <li><a href="/wiki/United_States_Senate" title="United States Senate">Senate</a> <ul><li><a href="/wiki/List_of_current_United_States_senators" title="List of current United States senators">current members</a></li> <li><a href="/wiki/President_pro_tempore_of_the_United_States_Senate" title="President pro tempore of the United States Senate">President pro tempore</a></li> <li><a href="/wiki/Vice_President_of_the_United_States#President_of_the_United_States_Senate" title="Vice President of the United States">President</a></li></ul></li> <li><a href="/wiki/United_States_Capitol_Police" title="United States Capitol Police">Capitol Police</a></li> <li><a href="/wiki/Library_of_Congress" title="Library of Congress">Library of Congress</a></li> <li><a href="/wiki/Congressional_Budget_Office" title="Congressional Budget Office">Congressional Budget Office</a></li> <li><a href="/wiki/Government_Accountability_Office" title="Government Accountability Office">Government Accountability Office</a></li> <li><a href="/wiki/United_States_Government_Publishing_Office" title="United States Government Publishing Office">Government Publishing Office</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Federal_judiciary_of_the_United_States" title="Federal judiciary of the United States">Judicial</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Supreme_Court_of_the_United_States" title="Supreme Court of the United States">Supreme Court</a> <ul><li><a href="/wiki/Chief_Justice_of_the_United_States" title="Chief Justice of the United States">Chief Justice</a></li> <li><a href="/wiki/Associate_Justice_of_the_Supreme_Court_of_the_United_States" title="Associate Justice of the Supreme Court of the United States">Associate Justices</a></li> <li><a href="/wiki/List_of_justices_of_the_Supreme_Court_of_the_United_States" title="List of justices of the Supreme Court of the United States">list</a></li></ul></li> <li><a href="/wiki/United_States_courts_of_appeals" title="United States courts of appeals">Courts of appeals</a> <ul><li><a href="/wiki/List_of_current_United_States_circuit_judges" title="List of current United States circuit judges">list of judges</a></li></ul></li> <li><a href="/wiki/United_States_district_court" title="United States district court">District courts</a>/<a href="/wiki/United_States_territorial_court" title="United States territorial court">Territorial courts</a> <ul><li><a href="/wiki/List_of_United_States_district_and_territorial_courts" title="List of United States district and territorial courts">list of courts</a></li> <li><a href="/wiki/List_of_current_United_States_district_judges" title="List of current United States district judges">list of judges</a></li></ul></li> <li><a href="/wiki/Federal_tribunals_in_the_United_States" title="Federal tribunals in the United States">Other tribunals</a></li> <li><a href="/wiki/United_States_Attorney" title="United States Attorney">U.S. attorney</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Law_of_the_United_States" title="Law of the United States">Law</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/United_States_Bill_of_Rights" title="United States Bill of Rights">Bill of Rights</a> <ul><li><a href="/wiki/Civil_liberties_in_the_United_States" title="Civil liberties in the United States">civil liberties</a></li></ul></li> <li><a href="/wiki/Code_of_Federal_Regulations" title="Code of Federal Regulations">Code of Federal Regulations</a></li> <li><a href="/wiki/Constitution_of_the_United_States" title="Constitution of the United States">Constitution</a> <ul><li><a href="/wiki/Federalism_in_the_United_States" title="Federalism in the United States">federalism</a></li> <li><a href="/wiki/Federal_preemption" title="Federal preemption">preemption</a></li> <li><a href="/wiki/Separation_of_powers_under_the_United_States_Constitution" title="Separation of powers under the United States Constitution">separation of powers</a></li> <li><a href="/wiki/Civil_rights_movement" title="Civil rights movement">civil rights</a></li></ul></li> <li><a href="/wiki/United_States_Code" title="United States Code">United States Code</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Uniformed_services_of_the_United_States" title="Uniformed services of the United States">Uniformed</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/United_States_Armed_Forces" title="United States Armed Forces">Armed Forces</a> <ul><li><a href="/wiki/United_States_Army" title="United States Army">Army</a></li> <li><a href="/wiki/United_States_Marine_Corps" title="United States Marine Corps">Marine Corps</a></li> <li><a href="/wiki/United_States_Navy" title="United States Navy">Navy</a></li> <li><a href="/wiki/United_States_Air_Force" title="United States Air Force">Air Force</a></li> <li><a href="/wiki/United_States_Space_Force" title="United States Space Force">Space Force</a></li> <li><a href="/wiki/United_States_Coast_Guard" title="United States Coast Guard">Coast Guard</a></li> <li><a href="/wiki/National_Guard_(United_States)" title="National Guard (United States)">National Guard</a></li></ul></li> <li><a href="/wiki/NOAA_Commissioned_Officer_Corps" title="NOAA Commissioned Officer Corps">NOAA Corps</a></li> <li><a href="/wiki/United_States_Public_Health_Service_Commissioned_Corps" title="United States Public Health Service Commissioned Corps">Public Health Service Corps</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/State_governments_of_the_United_States" title="State governments of the United States">State</a>,<br /><a href="/wiki/Government_of_the_District_of_Columbia" title="Government of the District of Columbia">Federal District</a>,<br />and <a href="/wiki/Territories_of_the_United_States" title="Territories of the United States">Territorial</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/State_constitutional_officer" title="State constitutional officer">Executive</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Governor_(United_States)" title="Governor (United States)">Governor</a> <ul><li><a href="/wiki/List_of_current_United_States_governors" title="List of current United States governors">list</a></li></ul></li> <li><a href="/wiki/Lieutenant_governor_(United_States)" title="Lieutenant governor (United States)">Lieutenant governor</a> <ul><li><a href="/wiki/List_of_current_United_States_lieutenant_governors" title="List of current United States lieutenant governors">list</a></li></ul></li> <li><a href="/wiki/Secretary_of_state_(U.S._state_government)" title="Secretary of state (U.S. state government)">Secretary of state</a></li> <li><a href="/wiki/State_attorney_general" title="State attorney general">Attorney general</a></li> <li><a href="/wiki/State_treasurer" title="State treasurer">Treasurer</a></li> <li><a href="/wiki/State_auditor" title="State auditor">Auditor/Comptroller</a></li> <li><a href="/wiki/Agriculture_commissioner" title="Agriculture commissioner">Agriculture commissioner</a></li> <li><a href="/wiki/Insurance_commissioner" title="Insurance commissioner">Insurance commissioner</a></li> <li><a href="/wiki/Public_utilities_commission" title="Public utilities commission">Public utilities commission</a></li> <li><a href="/wiki/State_police_(United_States)" title="State police (United States)">State police</a> <ul><li><a href="/wiki/List_of_United_States_state_and_local_law_enforcement_agencies" title="List of United States state and local law enforcement agencies">list</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/State_legislature_(United_States)" title="State legislature (United States)">Legislative</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/List_of_United_States_state_legislatures" title="List of United States state legislatures">List of legislatures</a></li> <li><a href="/wiki/List_of_U.S._state_legislators" title="List of U.S. state legislators">List of legislators</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/State_court_(United_States)" title="State court (United States)">Judicial</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/State_supreme_court" title="State supreme court">Supreme courts</a> <ul><li><a href="/wiki/List_of_state_chief_justices" title="List of state chief justices">Chief justices</a></li></ul></li> <li><a href="/wiki/District_attorney" title="District attorney">District attorney</a> <ul><li><a href="/wiki/List_of_district_attorneys_by_county" class="mw-redirect" title="List of district attorneys by county">list</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/State_law_(United_States)" title="State law (United States)">Law</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/State_constitutions_in_the_United_States" title="State constitutions in the United States">State constitutions</a></li> <li><a href="/wiki/List_of_U.S._state_statutory_codes" title="List of U.S. state statutory codes">Statutory codes</a></li> <li><a href="/wiki/Uniform_act" title="Uniform act">Uniform act</a></li> <li><a href="/wiki/Comparison_of_U.S._state_and_territory_governments" title="Comparison of U.S. state and territory governments">Comparison of governments</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Tribe_(Native_American)" title="Tribe (Native American)">Tribal</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Tribal_sovereignty_in_the_United_States" title="Tribal sovereignty in the United States">Tribal sovereignty</a></li> <li><a href="/wiki/Native_American_recognition_in_the_United_States" title="Native American recognition in the United States">Native American recognition in the United States</a> <ul><li><a href="/wiki/List_of_federally_recognized_tribes_in_the_contiguous_United_States" title="List of federally recognized tribes in the contiguous United States">Federally recognized tribes</a></li> <li><a href="/wiki/List_of_Alaska_Native_tribal_entities" title="List of Alaska Native tribal entities">Federally recognized Alaska Native tribes</a></li> <li><a href="/wiki/State-recognized_tribes_in_the_United_States" title="State-recognized tribes in the United States">State-recognized tribes</a></li></ul></li> <li><a href="/wiki/Indian_reservation" title="Indian reservation">Indian reservation</a> <ul><li><a href="/wiki/List_of_Indian_reservations_in_the_United_States" title="List of Indian reservations in the United States">list</a></li></ul></li> <li><a href="/wiki/Hawaiian_home_land" title="Hawaiian home land">Hawaiian home land</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Local_government_in_the_United_States" title="Local government in the United States">Local</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/County_(United_States)" title="County (United States)">County</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/List_of_United_States_counties_and_county_equivalents" title="List of United States counties and county equivalents">List of counties and county equivalents</a></li> <li><a href="/wiki/County_executive" title="County executive">County executive</a></li> <li><a href="/wiki/Sheriffs_in_the_United_States" title="Sheriffs in the United States">Sheriff</a></li> <li><a href="/wiki/Municipal_clerk" title="Municipal clerk">Clerk</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;">Cities</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Consolidated_city-county" title="Consolidated city-county">Consolidated city-county</a></li> <li><a href="/wiki/Independent_city_(United_States)" title="Independent city (United States)">Independent city</a></li> <li><a href="/wiki/Coterminous_municipality" title="Coterminous municipality">Coterminous municipality</a></li> <li><a href="/wiki/Municipal_charter#United_States" title="Municipal charter">Charter</a></li> <li><a href="/wiki/Mayor%E2%80%93council_government" title="Mayor–council government">Mayor–council government</a></li> <li><a href="/wiki/Council%E2%80%93manager_government" title="Council–manager government">Council–manager government</a></li> <li><a href="/wiki/City_commission_government" title="City commission government">City commission government</a></li> <li><a href="/wiki/Mayoralty_in_the_United_States" title="Mayoralty in the United States">Mayor</a></li> <li><a href="/wiki/City_manager" title="City manager">City manager</a></li> <li><a href="/wiki/Municipal_council#United_States" title="Municipal council">City council</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Minor_civil_division" title="Minor civil division">Minor divisions</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Civil_township" title="Civil township">Township</a></li> <li><a href="/wiki/Town_meeting" title="Town meeting">Town meeting</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Special_district_(United_States)" title="Special district (United States)">Special district</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/School_district" title="School district">School district</a> <ul><li><a href="/wiki/Lists_of_school_districts_in_the_United_States" title="Lists of school districts in the United States">list</a></li></ul></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Corruption_in_the_United_States" title="Corruption in the United States">Corruption</a></li> <li><a href="/wiki/Elections_in_the_United_States" title="Elections in the United States">Elections</a> <ul><li><a href="/wiki/United_States_Electoral_College" title="United States Electoral College">Electoral College</a></li> <li><a href="/wiki/Red_states_and_blue_states" title="Red states and blue states">Red states and blue states</a></li></ul></li> <li><a href="/wiki/Foreign_relations_of_the_United_States" title="Foreign relations of the United States">Foreign relations</a> <ul><li><a href="/wiki/Foreign_policy_of_the_United_States" title="Foreign policy of the United States">foreign policy</a></li></ul></li> <li><a href="/wiki/Imperial_presidency" title="Imperial presidency">Imperial presidency</a></li> <li><a href="/wiki/Political_ideologies_in_the_United_States" title="Political ideologies in the United States">Ideologies</a> <ul><li><a href="/wiki/Anti-Americanism" title="Anti-Americanism">Anti-Americanism</a></li> <li><a href="/wiki/American_exceptionalism" title="American exceptionalism">exceptionalism</a></li> <li><a href="/wiki/American_nationalism" title="American nationalism">nationalism</a></li></ul></li> <li><a href="/wiki/Political_parties_in_the_United_States" title="Political parties in the United States">Parties</a> <ul><li><a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democratic</a></li> <li><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a></li> <li><a href="/wiki/Third_party_(U.S._politics)" title="Third party (U.S. politics)">Third parties</a></li></ul></li> <li><a href="/wiki/List_of_federal_political_scandals_in_the_United_States" title="List of federal political scandals in the United States">Scandals</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="text-align:center;;width:1%"><a href="/wiki/Economy_of_the_United_States" title="Economy of the United States">Economy</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Economy_of_the_United_States_by_sector" title="Economy of the United States by sector">By sector</a> <ul><li><a href="/wiki/Agriculture_in_the_United_States" title="Agriculture in the United States">Agriculture</a></li> <li><a href="/wiki/Banking_in_the_United_States" title="Banking in the United States">Banking</a></li> <li><a href="/wiki/Communications_in_the_United_States" title="Communications in the United States">Communications</a></li> <li><a href="/wiki/List_of_companies_of_the_United_States_by_state" title="List of companies of the United States by state">Companies</a></li> <li><a href="/wiki/Energy_in_the_United_States" title="Energy in the United States">Energy</a></li> <li><a href="/wiki/Insurance_in_the_United_States" title="Insurance in the United States">Insurance</a></li> <li><a href="/wiki/Manufacturing_in_the_United_States" title="Manufacturing in the United States">Manufacturing</a></li> <li><a href="/wiki/Mining_in_the_United_States" title="Mining in the United States">Mining</a></li> <li><a href="/wiki/Science_and_technology_in_the_United_States" title="Science and technology in the United States">Science and technology</a></li> <li><a href="/wiki/Tourism_in_the_United_States" title="Tourism in the United States">Tourism</a></li> <li><a href="/wiki/Foreign_trade_of_the_United_States" title="Foreign trade of the United States">Trade</a></li> <li><a href="/wiki/List_of_companies_of_the_United_States_by_state" title="List of companies of the United States by state">by state</a></li></ul></li> <li><a href="/wiki/United_States_dollar" title="United States dollar">Currency</a></li> <li><a href="/wiki/List_of_exports_of_the_United_States" title="List of exports of the United States">Exports</a></li> <li><a href="/wiki/United_States_federal_budget" title="United States federal budget">Federal budget</a></li> <li><a href="/wiki/Greenhouse_gas_emissions_by_the_United_States" title="Greenhouse gas emissions by the United States">Greenhouse gas emissions by the United States</a></li> <li><a href="/wiki/Federal_Reserve" title="Federal Reserve">Federal Reserve System</a></li> <li><a href="/wiki/Financial_position_of_the_United_States" title="Financial position of the United States">Financial position</a></li> <li><a href="/wiki/Labor_unions_in_the_United_States" title="Labor unions in the United States">Labor unions</a></li> <li><a href="/wiki/National_debt_of_the_United_States" title="National debt of the United States">Public debt</a></li> <li><a href="/wiki/Social_programs_in_the_United_States" title="Social programs in the United States">Social welfare programs</a></li> <li><a class="mw-selflink selflink">Taxation</a></li> <li><a href="/wiki/Unemployment_in_the_United_States" title="Unemployment in the United States">Unemployment</a></li> <li><a href="/wiki/Wall_Street" title="Wall Street">Wall Street</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="text-align:center;;width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Transport_in_the_United_States" class="mw-redirect" title="Transport in the United States">Transport</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Aviation_in_the_United_States" title="Aviation in the United States">Aviation</a></li> <li><a href="/wiki/Driving_in_the_United_States" title="Driving in the United States">Driving</a></li> <li><a href="/wiki/Public_transportation_in_the_United_States" title="Public transportation in the United States">Public transportation</a></li> <li><a href="/wiki/Rail_transportation_in_the_United_States" title="Rail transportation in the United States">Rail transportation</a></li> <li><a href="/wiki/Transportation_policy_of_the_United_States" title="Transportation policy of the United States">Transportation policy</a></li> <li><a href="/wiki/Transportation_safety_in_the_United_States" title="Transportation safety in the United States">Transportation safety</a></li> <li><a href="/wiki/Trucking_industry_in_the_United_States" title="Trucking industry in the United States">Trucking industry</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="text-align:center;;width:1%"><a href="/wiki/Category:Society_of_the_United_States" title="Category:Society of the United States">Society</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Culture_of_the_United_States" title="Culture of the United States">Culture</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Americana_(culture)" title="Americana (culture)">Americana</a></li> <li><a href="/wiki/Architecture_in_the_United_States" title="Architecture in the United States">Architecture</a></li> <li><a href="/wiki/Cinema_of_the_United_States" title="Cinema of the United States">Cinema</a></li> <li><a href="/wiki/Crime_in_the_United_States" title="Crime in the United States">Crime</a></li> <li><a href="/wiki/American_cuisine" title="American cuisine">Cuisine</a></li> <li><a href="/wiki/Dance_in_the_United_States" title="Dance in the United States">Dance</a></li> <li><a href="/wiki/Demographics_of_the_United_States" title="Demographics of the United States">Demographics</a></li> <li><a href="/wiki/Economy_of_the_United_States" title="Economy of the United States">Economic issues</a> <ul><li><a href="/wiki/Affluence_in_the_United_States" title="Affluence in the United States">affluence</a></li> <li><a href="/wiki/Eviction_in_the_United_States" title="Eviction in the United States">eviction</a></li> <li><a href="/wiki/Homeownership_in_the_United_States" title="Homeownership in the United States">homeownership</a></li> <li><a href="/wiki/Household_income_in_the_United_States" title="Household income in the United States">household income</a></li> <li><a href="/wiki/Income_inequality_in_the_United_States" title="Income inequality in the United States">income inequality</a></li> <li><a href="/wiki/American_middle_class" title="American middle class">middle class</a></li> <li><a href="/wiki/Personal_income_in_the_United_States" title="Personal income in the United States">personal income</a></li> <li><a href="/wiki/Poverty_in_the_United_States" title="Poverty in the United States">poverty</a></li> <li><a href="/wiki/Standard_of_living_in_the_United_States" title="Standard of living in the United States">standard of living</a></li> <li><a href="/wiki/Affluence_in_the_United_States" title="Affluence in the United States">wealth</a></li> <li><a href="/wiki/Working_class_in_the_United_States" title="Working class in the United States">working class</a></li></ul></li> <li><a href="/wiki/Education_in_the_United_States" title="Education in the United States">Education</a> <ul><li><a href="/wiki/Educational_attainment_in_the_United_States" title="Educational attainment in the United States">attainment</a></li> <li><a href="/wiki/Literacy_in_the_United_States" title="Literacy in the United States">literacy</a></li></ul></li> <li><a href="/wiki/Family_in_the_United_States" title="Family in the United States">Family</a></li> <li><a href="/wiki/Fashion_in_the_United_States" title="Fashion in the United States">Fashion</a></li> <li><a href="/wiki/Flag_of_the_United_States" title="Flag of the United States">Flag</a> <ul><li><a href="/wiki/List_of_flags_of_the_United_States" title="List of flags of the United States">list</a></li></ul></li> <li><a href="/wiki/Folklore_of_the_United_States" title="Folklore of the United States">Folklore</a></li> <li><a href="/wiki/Public_holidays_in_the_United_States" title="Public holidays in the United States">Holidays</a> <ul><li><a href="/wiki/Federal_holidays_in_the_United_States" title="Federal holidays in the United States">Federal holidays</a></li></ul></li> <li><a href="/wiki/Homelessness_in_the_United_States" title="Homelessness in the United States">Homelessness</a></li> <li><a href="/wiki/Housing_in_the_United_States" title="Housing in the United States">Housing</a></li> <li><a href="/wiki/Human_rights_in_the_United_States" title="Human rights in the United States">Human rights</a></li> <li><a href="/wiki/Languages_of_the_United_States" title="Languages of the United States">Languages</a> <ul><li><a href="/wiki/American_English" title="American English">American English</a></li> <li><a href="/wiki/Indigenous_languages_of_the_Americas" title="Indigenous languages of the Americas">Indigenous languages</a></li> <li><a href="/wiki/American_Sign_Language" title="American Sign Language">ASL</a></li></ul></li> <li><a href="/wiki/American_literature" title="American literature">Literature</a></li> <li><a href="/wiki/Mass_media_in_the_United_States" title="Mass media in the United States">Media</a> <ul><li><a href="/wiki/History_of_American_journalism" title="History of American journalism">journalism</a></li> <li><a href="/wiki/Internet_in_the_United_States" title="Internet in the United States">internet</a></li> <li><a href="/wiki/History_of_American_newspapers" title="History of American newspapers">newspapers</a></li> <li><a href="/wiki/Radio_in_the_United_States" title="Radio in the United States">radio</a></li> <li><a href="/wiki/Television_in_the_United_States" title="Television in the United States">television</a></li></ul></li> <li><a href="/wiki/Music_of_the_United_States" title="Music of the United States">Music</a></li> <li><a href="/wiki/Naming_in_the_United_States" title="Naming in the United States">Names</a></li> <li><a href="/wiki/The_Star-Spangled_Banner" title="The Star-Spangled Banner">National anthem</a></li> <li><a href="/wiki/National_symbols_of_the_United_States" title="National symbols of the United States">National symbols</a> <ul><li><a href="/wiki/Columbia_(personification)" title="Columbia (personification)">Columbia</a></li> <li><a href="/wiki/Mount_Rushmore" title="Mount Rushmore">Mount Rushmore</a></li> <li><a href="/wiki/Statue_of_Liberty" title="Statue of Liberty">Statue of Liberty</a></li> <li><a href="/wiki/Uncle_Sam" title="Uncle Sam">Uncle Sam</a></li></ul></li> <li><a href="/wiki/Americans" title="Americans">People</a></li> <li><a href="/wiki/American_philosophy" title="American philosophy">Philosophy</a></li> <li><a href="/wiki/Political_ideologies_in_the_United_States" title="Political ideologies in the United States">Political ideologies</a></li> <li><a href="/wiki/Race_and_ethnicity_in_the_United_States" title="Race and ethnicity in the United States">Race</a></li> <li><a href="/wiki/Religion_in_the_United_States" title="Religion in the United States">Religion</a></li> <li><a href="/wiki/Sexuality_in_the_United_States" title="Sexuality in the United States">Sexuality</a></li> <li><a href="/wiki/Social_class_in_the_United_States" title="Social class in the United States">Social class</a></li> <li><a href="/wiki/Society_of_the_United_States" title="Society of the United States">Society</a></li> <li><a href="/wiki/Sports_in_the_United_States" title="Sports in the United States">Sports</a></li> <li><a href="/wiki/Theater_in_the_United_States" title="Theater in the United States">Theater</a></li> <li><a href="/wiki/Transportation_in_the_United_States" title="Transportation in the United States">Transportation</a></li> <li><a href="/wiki/Video_games_in_the_United_States" title="Video games in the United States">Video games</a></li> <li><a href="/wiki/Visual_art_of_the_United_States" title="Visual art of the United States">Visual art</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Social_class_in_the_United_States" title="Social class in the United States">Social class</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Affluence_in_the_United_States" title="Affluence in the United States">Affluence</a></li> <li><a href="/wiki/American_Dream" title="American Dream">American Dream</a></li> <li><a href="/wiki/Educational_attainment_in_the_United_States" title="Educational attainment in the United States">Educational attainment</a></li> <li><a href="/wiki/Homelessness_in_the_United_States" title="Homelessness in the United States">Homelessness</a></li> <li><a href="/wiki/Homeownership_in_the_United_States" title="Homeownership in the United States">Homeownership</a></li> <li><a href="/wiki/Household_income_in_the_United_States" title="Household income in the United States">Household income</a></li> <li><a href="/wiki/Income_inequality_in_the_United_States" title="Income inequality in the United States">Income inequality</a></li> <li><a href="/wiki/American_middle_class" title="American middle class">Middle class</a></li> <li><a href="/wiki/Personal_income_in_the_United_States" title="Personal income in the United States">Personal income</a></li> <li><a href="/wiki/Poverty_in_the_United_States" title="Poverty in the United States">Poverty</a></li> <li><a href="/wiki/Standard_of_living_in_the_United_States" title="Standard of living in the United States">Standard of living</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Health_in_the_United_States" title="Health in the United States">Health</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Aging_of_the_United_States" title="Aging of the United States">Aging</a></li> <li><a href="/wiki/Healthcare_in_the_United_States" title="Healthcare in the United States">Healthcare</a> <ul><li><a href="/wiki/Abortion_in_the_United_States" title="Abortion in the United States">Abortion</a></li> <li><a href="/wiki/Birth_control_in_the_United_States" title="Birth control in the United States">Birth control</a></li> <li><a href="/wiki/Prenatal_care_in_the_United_States" title="Prenatal care in the United States">Prenatal care</a></li> <li><a href="/wiki/Hospice_care_in_the_United_States" title="Hospice care in the United States">Hospice care</a></li> <li><a href="/wiki/Immigrant_health_care_in_the_United_States" title="Immigrant health care in the United States">Immigrant health care</a></li> <li><a href="/wiki/Healthcare_rationing_in_the_United_States" title="Healthcare rationing in the United States">Rationing</a></li></ul></li> <li><a href="/wiki/Health_care_finance_in_the_United_States" title="Health care finance in the United States">Health care finance</a> <ul><li><a href="/wiki/Health_insurance_costs_in_the_United_States" title="Health insurance costs in the United States">Health insurance costs</a></li> <li><a href="/wiki/Health_care_prices_in_the_United_States" title="Health care prices in the United States">Health care prices</a></li> <li><a href="/wiki/Prescription_drug_prices_in_the_United_States" title="Prescription drug prices in the United States">Prescription drug prices</a></li></ul></li> <li><a href="/wiki/Disability_in_the_United_States" title="Disability in the United States">Disability</a></li> <li><a href="/wiki/Health_insurance_in_the_United_States" title="Health insurance in the United States">Health insurance</a></li> <li><a href="/wiki/Food_safety_in_the_United_States" title="Food safety in the United States">Food safety</a></li> <li><a href="/wiki/Physician_shortage_in_the_United_States" title="Physician shortage in the United States">Physician shortage</a></li> <li><a href="/wiki/Poverty_and_health_in_the_United_States" title="Poverty and health in the United States">Poverty and health</a></li> <li><a href="/wiki/Race_and_health_in_the_United_States" title="Race and health in the United States">Race and health</a></li> <li><a href="/wiki/Obesity_in_the_United_States" title="Obesity in the United States">Obesity</a></li> <li><a href="/wiki/Medical_deserts_in_the_United_States" title="Medical deserts in the United States">Medical deserts</a></li> <li><a href="/wiki/Women%27s_reproductive_health_in_the_United_States" title="Women's reproductive health in the United States">Women's reproductive health</a></li> <li><a href="/wiki/List_of_U.S._states_and_territories_by_life_expectancy" title="List of U.S. states and territories by life expectancy">Life expectancy</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;">Issues</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Capital_punishment_in_the_United_States" title="Capital punishment in the United States">Capital punishment</a></li> <li><a href="/wiki/Crime_in_the_United_States" title="Crime in the United States">Crime</a> <ul><li><a href="/wiki/Incarceration_in_the_United_States" title="Incarceration in the United States">incarceration</a></li></ul></li> <li><a href="/wiki/Criticism_of_the_United_States_government" title="Criticism of the United States government">Criticism of government</a></li> <li><a href="/wiki/Discrimination_in_the_United_States" title="Discrimination in the United States">Discrimination</a> <ul><li><a href="/wiki/Affirmative_action_in_the_United_States" title="Affirmative action in the United States">affirmative action</a></li> <li><a href="/wiki/Antisemitism_in_the_United_States" title="Antisemitism in the United States">antisemitism</a></li> <li><a href="/wiki/Intersex_rights_in_the_United_States" title="Intersex rights in the United States">intersex rights</a></li> <li><a href="/wiki/Islamophobia_in_the_United_States" title="Islamophobia in the United 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href="/wiki/Climate_change_in_the_United_States" title="Climate change in the United States">Climate change</a></li></ul></li> <li><a href="/wiki/Gun_politics_in_the_United_States" title="Gun politics in the United States">Gun politics</a></li> <li><a href="/wiki/Mass_shootings_in_the_United_States" title="Mass shootings in the United States">Mass shootings</a></li> <li><a href="/wiki/Hunger_in_the_United_States" title="Hunger in the United States">Hunger</a></li> <li><a href="/wiki/Tobacco_in_the_United_States" title="Tobacco in the United States">Smoking</a></li> <li><a href="/wiki/Human_rights_in_the_United_States" title="Human rights in the United States">Human rights</a></li> <li><a href="/wiki/Immigration_to_the_United_States" title="Immigration to the United States">Immigration</a> <ul><li><a href="/wiki/Illegal_immigration_to_the_United_States" title="Illegal immigration to the United States">illegal</a></li></ul></li> <li><a href="/wiki/National_security_of_the_United_States" 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