1943 Income and Victory Tax Returns - Learn more about the history of the US tax system by clicking here to view the US 1040 from 1942/43. This file requires Adobe Acrobat Reader, which is available for free download from www.adobe.com.

Summary of Documents

These files require the Adobe Acrobat Reader, which is available for free download from www.adobe.com.

• Form 1040A, Optional U.S. Individual Income and Victory Tax Return-Calendar year 1943
• Facts and Instructions to help you fill out your 1943 Tax Form 1040A
• 1944 Instructions and Worksheets for Declaration of Estimated Income and Victory Tax Form 1040 Es
• Work Sheet and Table for use in Estimating Income and Victory Tax on Incomes not over $10,000
• Alternative Work Sheet for use in Estimating Income and Victory Tax on
• (1) Incomes over $10,000
• (2) Smaller Incomes where detailed computation is preferred.

Form 1040A is described as an optional U.S. Individual Income and Victory Tax Return-Calendar year 1943. Why optional?  Because it was a taxpayer’s electable alternative to using the longer Form 1040. Why was it called “Income and Victory Tax Return”? It was World War II and the United States wanted to obtain victory over the Axis Powers.

Generally, Income Tax is associated with wartime revenue measures. The Civil War produced an unconstitutional Federal Income Tax but its purpose had been served by the time the Supreme Court ruled it unconstitutional. The Civil War Income Tax was ruled unconstitutional because Congress failed to apportion the tax amongst the States according to their population.  This constitutional principle was reversed by the 16th amendment which preceeded the present income tax enactment about the time of World War I.

Was the enactment of an Income Tax during World War I a wartime measure? Maybe. There had been a debate in Congress regarding the Tariff which was considered too high by Republican Party and business interests. The income tax may have been a wartime measure or simply an adjustment made necessary because of the politics of increasing the tariff. 

During World War II a wartime adjustment was made in the income tax. This adjustment was the enactment of withholding. The war ended with our victory in 1945 but withholding of tax on earned wages continues.

With regard to Form 1040A, take notice of something called Forgiveness on line 11.  The government was aware that with the addition of pay as we go withholding tax, the citizenry received a double hit. The prior years’ income tax was due on March 15 but, it also had to pay an estimate of the current years’ tax through withholding. 

As a final note, look at the bottom of page 2 for possibly the simplest tax computation instructions ever!