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Homestead Acts
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Not to be confused with Homesteading.
Norwegian settlers in 1898 North Dakota in front of their homestead, a sod hut
The Homestead Acts were several United States federal laws that gave an applicant ownership of land, typically called a "homestead," at no cost. In all, more than 270 million acres of public land, or nearly 10% of the total area of the U.S., was given away free to 1.6 million homesteaders; most of the homesteads were west of the Mississippi River.
An extension of the Homestead Principle in law, the Homestead Acts were an expression of the "Free Soil" policy of Northerners who wanted individual farmers to own and operate their own farms, as opposed to Southern slave-owners who wanted to buy up large tracts of land and use slave labor, thereby shutting out free white men.
The first of the acts, the Homestead Act of 1862, opened up millions of acres. Any adult who had never taken up arms against the U.S. government could apply. Women and immigrants who had applied for citizenship were eligible. The 1866 Act explicitly included black Americans and encouraged them to participate, but rampant discrimination slowed black gains. Historian Michael Lanza argues that while the 1866 law pack was not as beneficial as it might have been, it was part of the reason that by 1900 one fourth of all Southern black farmers owned their own farms.[1]
Several additional laws were enacted in the latter half of the 19th and early 20th centuries. The Southern Homestead Act of 1866 sought to address land ownership inequalities in the south during Reconstruction. The Timber Culture Act of 1873 granted land to a claimant who was required to plant trees—the tract could be added to an existing homestead claim and had no residency requirement. The Kinkaid Amendment of 1904 granted a full section (640 acres) to new homesteaders settling in western Nebraska. An amendment to the Homestead Act of 1862, the Enlarged Homestead Act, was passed in 1909 and doubled the allotted acreage from 160 to 320 acres. Another amended act, the national Stock-Raising Homestead Act, was passed in 1916 and again increased the land involved, this time to 640 acres.
Contents
[hide]
1 Background
2 History
2.1 Donation Land Claim Act of 1850
2.2 Homestead Act of 1862
2.3 Southern Homestead Act of 1866
2.4 Timber Culture Act of 1873
2.5 Kinkaid Amendment of 1904
2.6 Enlarged Homestead Act of 1909
2.7 Stock-Raising Homestead Act of 1916
2.8 Subsistence Homesteads provisions under the New Deal – 1930
3 Homesteading requirements
4 In practice
5 End of homesteading
6 Criticism
7 Related acts in other countries
7.1 Canada
7.2 New Zealand
7.3 Elsewhere in the British Empire
8 In popular culture
9 See also
10 Notes
11 References
12 Further reading
13 External links
Background[edit]
Land-grant laws similar to the Homestead Acts had been proposed by northern Republicans before the Civil War, but had been repeatedly blocked in Congress by southern Democrats who wanted western lands open for purchase by slave-owners. The Homestead Act of 1860 did pass in Congress, but it was vetoed by President James Buchanan, a Democrat. After the Southern states seceded from the Union in 1861 (and their representatives had left Congress), the bill passed and was signed into law by President Abraham Lincoln (May 20, 1862).[2] Daniel Freeman became the first person to file a claim under the new act.
Between 1862 and 1934, the federal government granted 1.6 million homesteads and distributed 270,000,000 acres (420,000 sq mi) of federal land for private ownership. This was a total of 10% of all land in the United States.[3] Homesteading was discontinued in 1976, except in Alaska, where it continued until 1986. About 40% of the applicants who started the process were able to complete it and obtain title to their homesteaded land.[4]
History[edit]
Donation Land Claim Act of 1850[edit]
Main article: Donation Land Claim Act
The Donation Land Claim Act allowed settlers to claim land in the Oregon Territory, then including the modern states of Washington, Oregon, Idaho and parts of Wyoming. Settlers were able to claim 320 or 640 acres of land for free between 1850 and 1854, and then at a cost of $1.25 per acres until the law expired in 1855.
Homestead Act of 1862[edit]
Certificate of homestead in Nebraska given under the Homestead Act, 1862
Wikisource has original text related to this article:
Homestead Act (1862)
The "yeoman farmer" ideal of Jeffersonian democracy was still a powerful influence in American politics during the 1840–1850s, with many politicians believing a homestead act would help increase the number of "virtuous yeomen". The Free Soil Party of 1848–52, and the new Republican Party after 1854, demanded that the new lands opening up in the west be made available to independent farmers, rather than wealthy planters who would develop it with the use of slaves forcing the yeomen farmers onto marginal lands.[5] Southern Democrats had continually fought (and defeated) previous homestead law proposals, as they feared free land would attract European immigrants and poor Southern whites to the west.[6][7][8] After the South seceded and their delegates left Congress in 1861, the Republicans and other supporters from the upper South passed a homestead act.[9]
The intent of the first Homestead Act, passed in 1862, was to liberalize the homesteading requirements of the Preemption Act of 1841. Its leading advocates were Andrew Johnson,[10] George Henry Evans and Horace Greeley.[11][12]
The homestead was an area of public land in the West (usually 160 acres or 65 ha) granted to any US citizen willing to settle on and farm the land for at least five years. The law (and those following it) required a three-step procedure: file an application, improve the land, and file for deed of title. Any citizen who had never taken up arms against the U.S. government (including freed slaves after the fourteenth amendment) and was at least 21 years old or the head of a household, could file an application to claim a federal land grant. The occupant had to reside on the land for five years, and show evidence of having made improvements.
Southern Homestead Act of 1866[edit]
Main article: Southern Homestead Act of 1866
Enacted to allow poor tenant farmers and sharecroppers in the south become land owners in the southern United States during Reconstruction. It was not very successful, as even the low prices and fees were often too much for the applicants to afford.[13]
Timber Culture Act of 1873[edit]
Main article: Timber Culture Act
The Timber Culture Act granted up to 160 acres of land to a homesteader who would plant at least 40 acres of trees over a period of several years. This quarter-section could be added to an existing homestead claim, offering a total of 320 acres to a settler. This offered a cheap plot of land to homesteaders.
Kinkaid Amendment of 1904[edit]
Main article: Kinkaid Act
Recognizing that arid lands west of the 100th meridian, which passes through central Nebraska, required more than 160 acres for a claimant to support a family, Congress passed the Kinkaid Act which granted larger homestead tracts, up to 640 acres, to homesteaders in western Nebraska.
Enlarged Homestead Act of 1909[edit]
Because by the early 1900s much of the prime low-lying alluvial land along rivers had been homesteaded, the Enlarged Homestead Act was passed in 1909. To enable dryland farming, it increased the number of acres for a homestead to 320 acres (130 ha) given to farmers who accepted more marginal lands (especially in the Great Plains), which could not be easily irrigated.[14]
A massive influx of these new farmers, combined with inappropriate cultivation techniques and misunderstanding of the ecology, led to immense land erosion and eventually the Dust Bowl of the 1930s.[15][16]
Stock-Raising Homestead Act of 1916[edit]
Main article: Stock-Raising Homestead Act
In 1916, the Stock-Raising Homestead Act was passed for settlers seeking 640 acres (260 ha) of public land for ranching purposes.[14]
Subsistence Homesteads provisions under the New Deal – 1930[edit]
Main article: Subsistence Homesteads Division
Renewed interest in homesteading was brought about by U.S. President Franklin D. Roosevelt's program of Subsistence Homesteading implemented in the 1930s under the New Deal.
Homesteading requirements[edit]
The Homestead Acts had few qualifying requirements. A homesteader[17] had to be the head of the household or at least twenty-one years old. They had to live on the designated land, build a home, make improvements, and farm it for a minimum of five years.[18] The filing fee was eighteen dollars (or ten to temporarily hold a claim to the land).[19]
Immigrants, farmers without their own land, single women, and former slaves could all qualify. The fundamental racial qualification was that one had to be a citizen, or have filed a declaration of intention to become a citizen, and so the qualification changed over the years with the varying legal qualifications for citizenship.[20] African-Americans became qualified with the passage of the Fourteenth Amendment in 1868. South Asians and East Asians who had been born in the United States became qualified with the decision of United States v. Wong Kim Ark in 1898, but little high-quality land remained available by that time. For immigrants the fundamental qualification was that they had to be permitted to enter the country (which was usually co-extensive with being allowed to file a declaration of intention to become a citizen).[21] During the 1800s, the bulk of immigrants were from Europe, with immigrants from South Asia and East Asia being largely excluded, and (voluntary) immigrants from Africa were permitted but uncommon.
In practice[edit]
Settlers found land and staked their claims, usually in individual family units, although others formed closer knit communities. Often, the homestead consisted of several buildings or structures besides the main house.
The Homestead Act of 1862 gave rise later to a new phenomenon, large land rushes, such as the Oklahoma Land Runs of the 1880s and 90s.
End of homesteading[edit]
Dugout home from a homestead near Pie Town, New Mexico, 1940
The Federal Land Policy and Management Act of 1976 ended homesteading;[22][23] by that time, federal government policy had shifted to retaining control of western public lands. The only exception to this new policy was in Alaska, for which the law allowed homesteading until 1986.[22]
The last claim under this Act was made by Ken Deardorff for 80 acres (32 ha) of land on the Stony River in southwestern Alaska. He fulfilled all requirements of the homestead act in 1979 but did not receive his deed until May 1988. He is the last person to receive title to land claimed under the Homestead Acts.[24]
Criticism[edit]
The homestead acts were much abused.[22] Although the intent was to grant land for agriculture, in the arid areas east of the Rocky Mountains, 640 acres (260 ha) was generally too little land for a viable farm (at least prior to major federal public investments in irrigation projects). In these areas, people manipulated the provisions of the act to gain control of resources, especially water. A common scheme was for an individual, acting as a front for a large cattle operation, to file for a homestead surrounding a water source, under the pretense that the land was to be used as a farm. Once the land was granted, other cattle ranchers would be denied the use of that water source, effectively closing off the adjacent public land to competition. That method was also used by large businesses and speculators to gain ownership of timber and oil-producing land. The federal government charged royalties for extraction of these resources from public lands. On the other hand, homesteading schemes were generally pointless for land containing "locatable minerals," such as gold and silver, which could be controlled through mining claims under the Mining Act of 1872, for which the federal government did not charge royalties.
The government developed no systematic method to evaluate claims under the homestead acts. Land offices relied on affidavits from witnesses that the claimant had lived on the land for the required period of time and made the required improvements. In practice, some of these witnesses were bribed or otherwise colluded with the claimant.
Although not necessarily fraud, it was common practice for the eligible children of a large family to claim nearby land as soon as possible. After a few generations, a family could build up a sizable estate.[25]
The homesteads were criticized as too small for the environmental conditions on the Great Plains; a homesteader using 19th-century animal-powered tilling and harvesting could not have cultivated the 1500 acres later recommended for dry land farming. Some scholars believe the acreage limits were reasonable when the act was written, but reveal that no one understood the physical conditions of the plains.[25]
According to Hugh Nibley, much of the rain forest west of Portland, Oregon was acquired by the Oregon Lumber Company by illegal claims under the Act.[26]
Nonetheless, in 1995, a random survey of 178 members of the Economic History Association found that 70 percent of economists and 84 percent of economic historians disagreed that "Nineteenth-century U.S. land policy, which attempted to give away free land, probably represented a net drain on the productive capacity of the country."[27]
Related acts in other countries[edit]
Canada[edit]
Similar laws were passed in Canada:
The Legislative Assembly of Ontario passed The Free Grants and Homestead Act in 1868,[28] which introduced a conditional scheme to an existing free grant plan previously authorized by the Province of Canada in The Public Lands Act of 1860.[29] It was extended to include settlement in the Rainy River District under The Rainy River Free Grants and Homestead Act, 1886,[30] These Acts were consolidated in 1913 in The Public Lands Act,[31] which was further extended in 1948 to provide for free grants to former members of the Canadian Forces.[32] The original free grant provisions for settlers were repealed in 1951,[33] and the remaining provisions were repealed in 1961.[34]
The Parliament of Canada passed the Dominion Lands Act in 1872 in order to encourage settlement in the Northwest Territories. Its application was restricted after the passage of the Natural Resources Acts in 1930, and it was finally repealed in 1950.
The Legislative Assembly of Quebec did not expand the scope of the 1860 Province of Canada Act (which modern day Quebec was part of in 1860), but did provide in 1868 that such lands were exempt from seizure, and chattels thereon were also exempt for the first ten years of occupation.[35] Later known as the Settlers Protection Act,[36] it was repealed in 1984.[37]
Newfoundland and Labrador provided for free grants of land upon proof of possession for twenty years prior to 1977, with continuous use for agricultural, business or residential purposes during that time.[38] Similar programs continued to operate in Alberta and British Columbia until 1970. In the early 21st century, some land is still being granted in the Yukon Territory under its Agricultural Lands Program.[39]
New Zealand[edit]
Despite the 1840 Treaty of Waitangi provisions for sale of land, the Māori Land Court decided that all land not cultivated by Māori was 'waste land' and belonged to the Crown without purchase.[40] Most New Zealand provinces had Waste Lands Acts enacted between 1854 and 1877. The 1877 Land Act in Auckland Province used the term Homestead, with allocation administered by a Crown Lands Board.[41] There was similar legislation in Westland.[42] It gave up to 75 acres (30 ha), with settlers just paying the cost of a survey. They had to live there for five years, build a house and cultivate a third of the land, if already open, or a fifth if bush had to be cleared.[43] The land was forfeited if they didn't clear enough bush.[41] This contributed to rapid deforestation.
Elsewhere in the British Empire[edit]
Similar in intent, the British Crown Lands Acts were extended to several of the Empire's territories, and many are still in effect, to some extent, today. For instance, the Australian selection acts were passed in the various Australian colonies following the first, in 1861, in New South Wales.
In popular culture[edit]
Laura Ingalls Wilder's Little House on the Prairie series describes her father and family claiming a homestead in Kansas, and later Dakota Territory.
Willa Cather's novels, O Pioneers! and My Ántonia, feature families homesteading on the Great Plains.
Oscar Micheaux's novel, The Homesteader: a Novel (1917), is a semi-autobiographical story of an African American homesteader in South Dakota shortly after the turn of the 20th century.
Kirby Larson's young adult novel, Hattie Big Sky, explores one woman's attempts to "improve" on her family's homestead before the deadline to retain her rights.
The Rodgers and Hammerstein musical Oklahoma is based in the Oklahoma land rush.
The 1962 Elvis Presley musical film, Follow That Dream, adapted from Pioneer, Go Home! (1959), features a family that homesteads in Florida.
The movie Far and Away, starring Tom Cruise and Nicole Kidman, centers on the main characters' struggle to "obtain their 160 acres."
The miniseries Centennial, depicts the homestead development of an eastern Colorado town.
The 1953 movie Shane depicts some early homesteaders in Wyoming opposed by a cattle baron who harasses, threatens and terrorizes them, calling them "pig farmers," "sod busters," "squatters" and other taunts and insults. When the rancher gets violent, the homesteaders are divided over whether to leave or to hold onto their claims. A drifter working on one of the homesteads reluctantly tries to take action.
The 2016 film The Magnificent Seven, loosely adapted from the 1960 film of the same name, features Sam Chisolm, an African American U.S. Marshal raised on a homestead in Lincoln, Kansas. His family had been lynched in 1867 by former Confederate Army soldiers, hired by a robber baron to drive off settlers and free up real estate on the American frontier.
See also[edit]
Desert Land Act
Land Act of 1804
Forty acres and a mule
Russian Homestead Act
Notes[edit]
Jump up ^ Melvin L. Oliver; Thomas M. Shapiro (1997). Black Wealth/white Wealth: A New Perspective on Racial Inequality. pp. 14–15.
Jump up ^ "Homestead National Monument: Frequently Asked Questions". National Park Service. Retrieved May 26, 2009.
Jump up ^ The Homestead Act of 1862; Archives.gov
Jump up ^ US Department of the Interior, National Park Service. "Homesteading by the Numbers", accessed February 5, 2010.
Jump up ^ Eric Foner; Free Soil, Free Labor, Free Men: The Ideology of the Republican Party before the Civil War; 1970.
Jump up ^ Charles C. Bolton; Poor Whites of the Antebellum South: Tenants and Laborers in Central North Carolina and Northeast Mississippi; 1993; p. 67.
Jump up ^ Phillips; p. 2000.
Jump up ^ McPherson; p. 193.
Jump up ^ McPherson; pp. 450–451.
Jump up ^ Trefousse; p. 42.
Jump up ^ McElroy; p.1.
Jump up ^ "Horace Greeley" Archived December 17, 2007, at the Wayback Machine.; Tulane University; August 13, 1999; retrieved 11-22-2007.
Jump up ^ Paul Wallace Gates, "Federal Land Policy in the South 1866-1888." Journal of Southern History (1940) 6#3 pp: 303-330. in JSTOR
^ Jump up to: a b Realty and Resource Protection /bmps.Par.41235.File.dat/Split%20Estate%20Presentation%202006.pdf Split EstatePrivate Surface / Public Minerals: What Does it Mean to You?[permanent dead link], a 2006 Bureau of Land Management presentation
Jump up ^ Hansen, Zeynep K., and Gary D. Libecap (September 2001). "U.S. Land Policy, Property Rights, and the Dust Bowl of the 1930s". FEEM Working Paper No. 69.2001. FEEM. SSRN 286699  – via Social Science Electronic Publishing. CS1 maint: Uses authors parameter (link)
Jump up ^ "The American Experience: Drought". pbs.org. Retrieved February 3, 2016.
Jump up ^ "Homesteader". The Free Dictionary By Farlex. Retrieved 2012-06-29.
Jump up ^ "AMERICAN HISTORY The Homestead Act - Creating Prosperity in America". Legends of America. Retrieved 2012-06-29.
Jump up ^ "About the Homestead Act". National Park Service. Retrieved 2012-06-29.
Jump up ^ "Was Homesteading only for White People?". Friends of Homestead National Monument of America. Retrieved 2014-06-22.
Jump up ^ "You Can, But You Can't!". Friends of Homestead National Monument of America. Retrieved 2014-06-22.
^ Jump up to: a b c "The Florida Homestead Act of 1862". Florida Homestead Services. 2006. Retrieved November 22, 2007. (paragraphs.3,6&13) (Includes data on the U.S. Homestead Act)
Jump up ^ Cobb, Norma (2000). Arctic Homestead: The True Story of a Family's Survival and Courage... St. Martin's Press. p. 21. ISBN 0-312-28379-2. Retrieved November 22, 2007.
Jump up ^ "The Last Homesteader". National Park Service. 2006. Retrieved November 22, 2007.
^ Jump up to: a b Hansen, Zeynep K., and Gary D. Libecap. "Small Farms, Externalities, and the Dust Bowl of the 1930s", Journal of Political Economy, Volume: 112(3). – pp.665–94. – 21 November 2003
Jump up ^ See Nibley, Hugh. Approaching Zion (The Collected Works of Hugh Nibley, Vol 9), p. 469. Nibley's grandfather, Charles W. Nibley made his fortune in Oregon lumber, among other resources.
Jump up ^ Whaples, Robert (March 1995). "Where Is There Consensus Among American Economic Historians? The Results of a Survey on Forty Propositions" (PDF). The Journal of Economic History. Cambridge University Press. 55 (1): 144, 145. doi:10.1017/S0022050700040602. JSTOR 2123771 – via JSTOR. (Registration required (help)).
Jump up ^ The Free Grants and Homestead Act of 1868, S.O. 1868, c. 8
Jump up ^ The Public Lands Act of 1860, S.C. 1860, c. 2
Jump up ^ The Rainy River Free Grants and Homestead Act, 1886, S.O. 1886, c. 7
Jump up ^ The Public Lands Act, S.O. 1913, c. 6, Part II
Jump up ^ The Public Lands Amendment Act, 1948, S.O. 1948, c. 72, s. 2
Jump up ^ The Public Lands Amendment Act, 1951, S.O. 1951, c. 71, s. 1
Jump up ^ The Public Lands Amendment Act, 1960-61, S.O. 1960-61, c. 71, s. 3
Jump up ^ An Act to Encourage Settlers, S.Q. 1868, c. 20
Jump up ^ Settlers Protection Act, L.R.Q. , c. P-38
Jump up ^ Loi sur les terres publiques agricoles, L.Q. 1982, c. 13 (in French)
Jump up ^ Lands Act, S.N.L. 1991, c. 36, s. 36 , discussed at "Squatter's Rights". NL Department of Environment and Conservation. [permanent dead link]
Jump up ^ Tristin Hopper (February 14, 2014). "Canada's Last Homesteaders: How Determined Pioneers Turn the Yukon's Wild Crown Land Into Successful Farms". The National Post.
Jump up ^ New Zealand Ministry for Culture and Heritage Te Manatu Taonga. "1. – Land ownership – Te Ara Encyclopedia of New Zealand". www.teara.govt.nz. Retrieved 2016-01-13.
^ Jump up to: a b "Provincial District of Auckland — The Land Act, 1877 | NZETC". nzetc.victoria.ac.nz. Retrieved 2016-01-13.
Jump up ^ New Zealand Ministry for Culture and Heritage Te Manatu Taonga. "3. – Land ownership – Te Ara Encyclopedia of New Zealand". www.teara.govt.nz. Retrieved 2016-01-13.
Jump up ^ "Crown Lands Guide | NZETC". nzetc.victoria.ac.nz. Retrieved 2016-01-13.
References[edit]
McElroy, Wendy (2001). "The Free-Soil Movement, Part 1". The Future of Freedom Foundation. Archived from the original on November 7, 2002. Retrieved November 22, 2007.
McPherson, James M. (1998). Battle Cry of Freedom: The Civil War Era. Oxford University Press. pp. 193–195. ISBN 0-19-516895-X.
Further reading[edit]
Dick, Everett, 1970. The Lure of the Land: A Social History of the Public Lands from the Articles of Confederation to the New Deal.
Gates, Paul W., 1996. The Jeffersonian Dream: Studies in the History of American Land Policy and Development'.
Hyman, Harold M., 1986. American Singularity: The 1787 Northwest Ordinance, the 1862 Homestead and Morrill Acts, and the 1944 G.I. Bill.
Lause, Mark A., 2005. Young America: Land, Labor, and the Republican Community.
Phillips, Sarah T., 2000, "Antebellum Agricultural Reform, Republican Ideology, and Sectional Tension." Agricultural History 74(4): 799–822. ISSN 0002-1482
Patterson-Black, Sheryll. "Women homesteaders on the Great Plains frontier." Frontiers: A Journal of Women Studies (1976): 67-88. in JSTOR
Raban, Jonathan, 1996. "Bad Land."
Richardson, Heather Cox, 1997. The Greatest Nation of the Earth: Republican Economic Policies during the Civil War.
Robbins, Roy M., 1942. Our Landed Heritage: The Public Domain, 1776–1936.
Shanks, Trina R.W. "The Homestead Act: A major asset-building policy in American history." in Michael Sherraden (2005). Inclusion in the American Dream:Assets, Poverty, and Public Policy. Oxford UP. pp: 20-41.
Smith, Sherry L. "Single women homesteaders: the perplexing case of Elinore Pruitt Stewart." Western Historical Quarterly (1991): 163-183. in JSTOR, with additional citations
Smith, Henry Nash. Virgin Land: The American West as Symbol and Myth. New York: Vintage, 1959.
Trefousse, Hans L. (1989). Andrew Johnson: A Biography. Norton. ISBN 0-393-31742-0.
External links[edit]
Wikisource has the text of the Encyclopaedia Britannica (9th ed.) article Homestead.
Wikisource has the text of the 1911 Encyclopædia Britannica article Homestead and Exemption Laws.
U.S. Bureau of Land Management Homesteading Timeline
Homestead Act. – Library of Congress
Text of 1862 Homestead Act
Homestead National Monument of America. – National Park Service
Homestead Act of 1862. – National Archives and Records Administration
"Adeline Hornbek and the Homestead Act: A Colorado Success Story". – National Park Service Teaching with Historic Places (TwHP) lesson plan. – National Park Service
Homesteaders and Pioneers on the Olympic Peninsula - an exhibit from the University of Washington Library
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IRS penalties
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Taxpayers in the United States may face various penalties for failures related to Federal, state, and local tax matters. The Internal Revenue Service (IRS) is primarily responsible for charging these penalties at the Federal level. The IRS can assert only those penalties specified imposed under Federal tax law. State and local rules vary widely, are administered by state and local authorities, and are not discussed herein.
Penalties may be monetary or may involve forfeiture of property. Criminal penalties may include jail time, but are imposed only by a federal judge after a defendant is convicted. Most monetary penalties are based on the amount of tax not properly paid. Penalties may increase with the period of nonpayment. Some penalties are fixed dollar amounts or fixed percentages of some measure required to be reported.[1] Excise taxes used as penalties are imposed in the Code sections relating to particular kinds of transactions. Some penalties may be waived or abated where the taxpayer shows reasonable cause for the failure.
Penalties apply for failures to file income tax returns or information returns, or for filing incorrect returns. Some penalties may be very minor. Penalties apply for certain types of errors on tax returns, and may be substantial. Some penalties are imposed as excise taxes on particular transactions. Certain other penalties apply for other types of failures. Certain acts may result in forfeiture of property of the taxpayer.
There are over 150 kinds[2] of civil penalties in the U.S. Internal Revenue Code, ranging in severity which is reflected in the amount of the applicable fines.
Contents
[hide]
1 Underestimate and late payment penalties
2 Penalties for failure to timely file returns or timely pay tax
3 Accuracy related penalties
4 Penalties in connection with information returns
5 100% penalty on unpaid withholding taxes
6 Penalties for failure to provide foreign information
7 Excise taxes as penalties
8 Tax fraud penalties
9 Tax adviser penalties
10 Judicial appeal of penalties
11 Further reading
12 References
Underestimate and late payment penalties[edit]
Taxpayers are required to have withholding of tax or make quarterly estimated tax payments before the end of the tax year. Because accurate estimation requires accurate prediction of the future, taxpayers sometimes underestimate the amount due. The penalty for paying too little estimated tax or having too little tax withheld is computed with interest on the amount that should have been, but was not, paid.[3]
Where a taxpayer has filed an income or excise tax return that shows a balance due but does not pay that balance by the due date of the return (without extensions), a different charge applies. This charge has two components: an interest charge, computed as described above, and second a penalty of 0.5% per month applied to the unpaid balance of tax and interest.[4] The 0.5% penalty is capped at 25% of the total unpaid tax.
The underestimate penalty and interest on late payment are automatically assessed.[5]
Penalties for failure to timely file returns or timely pay tax[edit]
Penalty for Failure to Timely File Return: If a taxpayer is required to file an income or excise tax return and fails to timely do so, a late filing penalty may be assessed. The penalty is 5% of the amount of unpaid tax per month (or partial month) the return is late, up to a maximum of 25%.[6] A minimum penalty of $205 may apply for returns over 60 days late. The minimum penalty is the lesser of $205 or 100% of the tax due on the return.
Penalty for Failure to Timely Pay Tax: If a taxpayer fails to pay the balance due shown on the tax return by the due date (even if the reason of nonpayment is a bounced check), there is a penalty of 0.5% of the amount of unpaid tax per month (or partial month), up to a maximum of 25%.
Penalty for Failure to Timely Pay After Issuance of Notice: If a taxpayer fails to pay any additional tax assessed by the IRS (usually as a result of an audit) the taxpayer may be liable for a penalty equal to 0.5% for each month (or partial month) during which the failure continues, if the amount is not paid within 21 calendar days after the date of an IRS notice demanding the payment.
If both the failure to file and the failure to pay penalties apply during the same month, then the failure to file penalty is reduced by 0.5% each month.
The 25% cap above applies to the 5% late filing penalty and the 0.5% late payment penalty together. The late filing penalty may be waived or abated on showing of reasonable cause for failure. The failure to file penalty is imposed and starts to accrue interest from the due date of the return.[7] The failure to pay penalty is imposed when a taxpayer pays the taxes after payment was due, computed from the date prescribed for paying the tax.[8]
The Internal Revenue Service advises that if the taxpayer wants to compute the penalty for failure to timely file and the penalty for failure to timely pay the tax shown on the return, or the interest, and to pay those items at the time the return is filed, the taxpayer can "identify and enter the amount in the bottom margin" on the second page of Form 1040. The IRS advises that the taxpayer "not include interest or penalties (other than the estimated tax penalty)" in the "Amount Owed" line of the form.[9]
Accuracy related penalties[edit]
If amounts reported on an income tax return are later adjusted by the IRS and a tax increase results, an additional penalty may apply. This penalty of 20% or 40% of the increase in tax is due in the case of substantial understatement of tax, substantial valuation misstatements, transfer pricing adjustments, or negligence or disregard of rules or regulations. For example, a valuation overstatement can result in a 30% penalty on the amount of tax owed. Special rules apply for each of these types of errors under which the penalty may be waived.[10]
Penalties in connection with information returns[edit]
Certain types of returns, called "information returns," do not require payment of tax. These include forms filed by employers to report wages (Form W-2) and businesses to report certain payments (Form 1099 series instructions). The penalty for failures related to these forms is a dollar amount per form not timely filed, and the amount of penalty increases with the degree of lateness. The current maximum penalty for these forms is $50.[11] Many of the forms must be filed electronically, and filing on paper is considered non-filing.[12]
Late filing of returns of partnership income (Form 1065) can result in penalties of $195 per month per partner, up to a maximum of 12 months.[13] Similar penalties may apply to an income tax return (Form 1120S) for an S corporation return.[14][15]
100% penalty on unpaid withholding taxes[edit]
Employers are required to withhold income and social security taxes from wages paid to employees, and to pay these amounts promptly to the government.[16] A penalty of 100% of the amount not paid over (plus liability for paying the withheld amounts) may be collected without judicial proceedings from each and every person who had custody and control of the funds and did not make the payment to the government.[17] This applies to company employees and officers as individuals, as well as to companies themselves.[18] There have been reported cases of the IRS seizing houses of those failing to pay over employee taxes.[19]
Penalties for failure to provide foreign information[edit]
Taxpayers who are shareholders of controlled foreign corporations must file Form 5471 with respect to each such controlled foreign corporation.[20] Penalties for failure to timely file are $10,000 to $50,000 per form, plus possible loss of foreign tax credits. U.S. corporations more than 25% owned, directly or indirectly, by foreign persons must file Form 5472 to report such ownership and all transactions with related parties.[21] Failure to timely file carries a $10,000 penalty per required form. This penalty may be increased by $10,000 per month per form for continued failure to file. In addition, taxpayers who fail to report changes in foreign taxes used as credits against Federal income tax may be subject to penalties.[22]
U.S. citizen or resident taxpayers (including entities) who are beneficiaries of a foreign trust or make transfers of property to a foreign trust must report information about the transfer and the trust or corporation. Failure to timely report on Form 3520 or Form 3520-A may result in penalties of up to 35%.[23] Similar transferors to foreign corporations failing to file Form 926 may face penalties of 10% of the value of the transfer, up to $100,000.[24]
Excise taxes as penalties[edit]
Federal excise taxes are imposed on a variety of goods and services.[25] Some of these taxes require purchase of tax stamps or other evidence of advance payment of tax. Some require collection of the tax by retailers. An assortment of penalties apply to manufacturers and retailers not complying with the particular rules.[26]
In addition, certain penalties are imposed in the form of an excise tax. Pension and benefit plans must pay a tax for a variety of failures.[27] Charities and private foundations must pay an excise tax on prohibited transactions and other failures.[28]
Tax fraud penalties[edit]
Intentional filing of materially false tax returns is a criminal offence. A person convicted of committing tax fraud, or aiding and abetting another in committing tax fraud, may be subject to forfeiture of property [29] and/or jail time.[30] Conviction and sentencing is through the court system. Responsibility for prosecution falls to the U.S. Department of Justice, not the Internal Revenue Service.
Penalties may be assessed against tax protesters who raise arguments that income tax laws are not valid, or who otherwise file frivolous returns or court petitions.[31]
Tax adviser penalties[edit]
Penalties also apply to people who promote tax shelters[32] or who fail to maintain and disclose lists of reportable transactions their customers or clients for those transactions.[33] These monetary penalties can be severe.
Judicial appeal of penalties[edit]
Most penalties are subject to judicial review.[34] However, the courts rarely modify assessment of the penalties and interest for underestimate or late payment.
Further reading[edit]
Meldman, Robert E., Federal Taxation Practice and Procedure, ISBN 978-0-8080-1647-2, Chapters 9 and 18
Shafiroff, Ira L., Internal Revenue Service Practice and Procedure Deskbook, Kindle edition (no ISBN), or hardcover ISBN 978-0-87224-109-1
Pratt, Kulsrud, et al, Federal Taxation, 2006 Edition ISBN 978-0-7593-5175-2, pages 2–6 through 2-15.
Willis, Hoffman, et al, South-Western Federal Taxation, 2009 Edition ISBN 978-0-324-66052-4, pages 26–13 through 26-19.
References[edit]
Jump up ^ Most of the penalty rules are in Chapters 68 through 75 of the Internal Revenue Code, sections 6651 through 7344. 26 USC Subtitle F.
Jump up ^ Alan J. Tarr, J.D., LL.M. (Taxation) & Pamela Jensen Drucker, J.D., LL.M. (Taxation), Civil Tax Penalties, U.S. Income Portfolios, Vol. 634 (2d ed. 2012), Bloomberg BNA.
Jump up ^ 26 USC 6654.
Jump up ^ 26 USC 6651(a)(3).
Jump up ^ See IRS Tax Topic 653.
Jump up ^ 26 USC 6651(a)(1).
Jump up ^ IRC§6651(a)(1)
Jump up ^ IRC§6651(a)(2)
Jump up ^ "1040 (2015)". Internal Revenue Service. Retrieved June 28, 2016.
Jump up ^ 26 USC 6662.
Jump up ^ 26 USC 6721.
Jump up ^ 26 CFR 301-6721-1(a)(2)(ii).
Jump up ^ 26 USC 6698.
Jump up ^ 26 USC 6699.
Jump up ^ Technically, the Form 1120S is an income tax return, not an information return.
Jump up ^ 26 USC 3101-3406.
Jump up ^ 26 USC 6672.
Jump up ^ 26 USC 3504.
Jump up ^ See, e.g., United States v. St. Clair, 45 Amer. Fed. Tax Rep. 2d 80-1528, 80-1 U.S. Tax Cas. (CCH) ¶ 9364, (N.D. Texas 1980), in which the court upheld seizure of the taxpayer's personal residence for failure to pay over withholding taxes payable by the company.
Jump up ^ 26 USC 6038.
Jump up ^ 26 USC 6038A.
Jump up ^ 26 USC 6689.
Jump up ^ 26 USC 6677.
Jump up ^ 26 USC 6038B.
Jump up ^ Subtitle D of 26 USC.
Jump up ^ Manufacturers Taxes, IRS
Jump up ^ 26 USC 4971-4980G
Jump up ^ 26 USC 4911, 4912 and 26 USC 4940-4948.
Jump up ^ 26 USC 7301-7328.
Jump up ^ 26 USC 7201-7217.
Jump up ^ 26 USC 6702 26 USC 6673.
Jump up ^ 26 USC 6700.
Jump up ^ 26 USC 6707A.
Jump up ^ See the discussions in IRS Publication 5 .
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List of Australian capital cities
From Wikipedia, the free encyclopedia
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There are eight capital cities in Australia, each of which function as the seat of government for the state or territory in which they are located. Melbourne was the initial capital following the 1901 Federation of Australia. In 1913, the seat of national government was moved to the newly created city of Canberra, which continues to serve as the national capital.
Each capital city hosts the judicial, administrative and legislative functions for their jurisdiction. In the case of the states and internal territories, their capital cities also happen to be the most populous city in their respective jurisdiction.
The Australian external territory of Norfolk Island has its official capital at Kingston, although this acts merely as the administrative centre of government; its de facto capital is Burnt Pine.[1]
WESTERN
AUSTRALIA
NORTHERN
TERRITORY
SOUTH
AUSTRALIA
QUEENSLAND
NEW
SOUTH
WALES
VICTORIA
TASMANIA
●Perth
●Adelaide
●Melbourne
★Canberra (ACT)
●Sydney
●Brisbane
●Hobart
●Darwin
State and Territory Capitals of Australia
Jurisdiction
Capital
City Population[2]
State/Territory Population[3]
Date of statehood
Capital since
Image
Australia and
Australian Capital Territory Canberra 435,019 403,468 Must remain a territory as per s.125 of the Australian Constitution [N 1] 1913
View of Civic from Mount Ainslie, with Telstra Tower in the background
New South Wales Sydney 5,029,768 7,759,274 1788 1788
Skyline of the Sydney central business district
Victoria Melbourne 4,725,316 6,179,249 1851 1851
The Melbourne skyline on the Yarra River
Queensland Brisbane 2,360,241 4,848,877 1859 1860
Brisbane's CBD, with the Story Bridge in the foreground
Western Australia Perth 2,022,044 2,558,951 1829 1829
View of Perth CBD skyline
South Australia Adelaide 1,324,279 1,713,054 1836 1836
View of Adelaide Skyline
.
Tasmania Hobart 224,462 517,588 1825 1826
View of the Hobart downtown district and Mount Wellington from Constitution Dock
Northern Territory Darwin 145,916 245,740 Has not attained Statehood[N 2] 1911
View of Darwin CBD
Notes[edit]
Jump up ^ Although the ACT has its own government, it remains a territory ultimately under Commonwealth rule.
Jump up ^ in 1911, South Australia transferred responsibility for governing the Northern Territory to the Commonwealth Government of Australia. It was granted self-governance in 1978, however the Northern Territory is still considered a territory under Commonwealth rule, not a state.
References[edit]
Jump up ^ Norfolk Island - Kingston http://www.pitcairners.org/vt_kingston.html Norfolk Island's Home on the Web
Jump up ^ http://www.abs.gov.au/AUSSTATS/abs@.nsf/Lookup/3218.0Main+Features12016?OpenDocument
Jump up ^ http://www.abs.gov.au/AUSSTATS/abs@.nsf/DetailsPage/3218.02016?OpenDocument
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