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在每年的1月1日至4月15日,所有美国公民和在美国工作的外国人都必须申报上一年度的个人所得税。个人所得税是目前美国中央联邦政府税收体系中最大的税种,也是中央联邦政府最大的收入来源,例如在1997年度的美国中央联邦政府预算收入中,个人所得税收入占39％,公司所得税收入占11％,社会保险税收入和捐款占33％,消费税收入占4％,发行政府公债等借款收入占9％,其他收入占4％。
From January 1 to April 15 every year, all U.S. citizens and foreigners working in the United States must declare their income tax for the previous year. Personal income tax is currently the largest taxation system in the Central Federal Government of the United States and also the largest source of revenue for the Central Federal Government. For example, in the fiscal revenue of the Central Federal Government of the United States in 1997, personal income tax accounted for 39% and corporate income tax accounted for 11% , Social insurance tax income and donations 33%, consumption tax revenue 4%, issuing government bonds and other loans 9%, other income 4%.