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What year did income taxes become law? I don't remember paying any tax in 1925.

The federal income tax came into existence under President Wilson when the 16th Amendment was passed on February 25, 1913. Nearly everybody laughed it off. The tax was one cent on a dollar; a single person was exempt $3,000; a married person $4,000; and average wages being $624 a year meant that few ordinary people paid. Rates and wages changed as the years went on, so it was probably in the mid-1920's before taxes caught the common man. Incidentally, there was a federal income tax during the Civil War, but the law was repealed when the war ended. Massachusetts taxed income for the first time in 1916. The rate was one and one half cent on income above $2,000; a wife was worth another $500 exemption; with children or other dependents, the extra exemption could rise to a total of $1,000.

State and Federal Tax Offices in Worcester

Massachusetts Department of Revenue
40 SouthBridge Street
3rd Floor (above the Ding Ho Dynasty Restaurant)
Worcester MA 01608
Office Hours:
Monday - Friday 8:45 - 5:00 pm
To print forms online at:

Federal Internal Revenue Service

Flagship Bank Building (attached to the Worcester Common Outlets)
6th floor Suite #600
Worcester, MA 01608
Recorded Refund & Tax Info: 1-800-829-4477
Problem Resolution Office 1-800-829-1040