My first personal tax returns were completed by hand in the mid-1970s.
At the time, I was stationed overseas with the U.S. Navy. They
were mailed to the IRS from an FPO in Japan.
Yes, we were in the Pacific when the North and Vietcong overran Saigon in April 1975.
Our sister ship, the USS Worden and the carrier, USS Midway, among
other vessels of the U.S. 7th Fleet rescued the Vietnamese "boat people" and
transported them to Guam. I will never forget a young Vietnamese
woman on Guam holding up a picture of an American serviceman and
asking us if we knew him. I assumed it was his and her child standing nearby
her. To this day, I wonder what happened to that young woman.
Sorry. I digress. With the GI Bill I graduated from college and started
working for Touche Ross, then one of the so-called Big 8 CPA firms.
In the late 70s, tax returns even at that national firm in Michigan were
prepared on Wang word processors. If one schedule needed to be changed,
for example, ACRS depreciation, several schedules and forms might need
also to be changed on the word processor. The forms did not flow
together so the several forms would just need to be re-typed.
Though I was an auditor, during tax season we were required to work
55 hours per week and help the tax staff complete 1040s, corporate 1120s, and
partnership 1065s.
I first volunteered for VITA 20 years ago. One of our volunteers a
few years back was a retired tax partner with a large national CPA firm.
She once told me that completing certain of our client's returns,
especially those involving non-traditional families with dependents
and EITC were "more complicated than some of (her) corporate
client returns."
I do not disagree. In my tax classes in college, training at Touche Ross,
and in the CPA exam, they did not (and maybe still do not) train us or ask
tax law questions about topics like SSI. Heck, I did not even know what
that was when I first started volunteering.
If you happen to run into a Vietnamese woman now in her 70s
who was in the refugee camps on Guam in late spring 1975, give
her a warm greeting from a former Navy petty officer.