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February 3, 2013

One hundred years ago today the Sixteenth Amendment to the U.S. Constitution was ratified, bringing Americans the joy of the income tax. You see some of them—perhaps your grandparents or great-grandparents among them—in this 1920 photo of people filling out tax forms at an IRS office.

Not many Americans complete their 1040s that way any more. Most use tax preparation software. I've been doing my taxes on the computer for years, and the process, though a bit tedious, is straightforward...