A roundup of Explainer columns about tax day.

Previously published Slate articles made new.
April 14 2009 5:12 PM

Why Do the Blind Get a Tax Break?

And other questions about the IRS, with answers from our archives.

The following roundup was first published in 2008.

The cherry blossoms have erupted, birds have flown back north, public parks have turned the water fountains on, and … it's time to file your taxes. Today the Explainer opens its archives with a roundup of questions about one of the more enigmatic American traditions.


Taxpayers have the option of checking a box to send $3 to the Presidential Election Campaign Fund, making it available for presidential candidates during the primary and general election. But John McCain and Barack Obama may choose not to use that money in the '08 race. If that happens, where does the money go?

It stays put. The fund, which is maintained by the U.S. Treasury Department, would simply build up in anticipation of the 2012 election, at which point it would again be available for the parties and qualifying candidates. Since being established in 1976, the account has provided matching funds for the primary campaign and grants in the general election to candidates who meet certain guidelines and agree to abide by set spending limits. (This year, the grants would total about $85 million for each candidate.) The Presidential Election Campaign Fund also supplies a subsidy of about $16 million to each party for its nominating convention, regardless of whether the candidates decide to accept public money.

If both the Democratic and Republican nominees turn down the public funds—for the first time since the program began—Congress may move forward with the debate over whether to raise the program's spending caps. So it's possible that by the time the pot of money accumulated from those check-off boxes rolls over to the 2012 election, it will be doled out a little differently.

If you do check the box, do your taxes increase?

Nope. As the IRS promises on the forms, checking the box to give $3 to the fund "will not change your tax or reduce your refund." It merely tells the government that you want $3 from the big pool of tax revenue to go toward the election campaign fund. Despite that assurance, the percentage of taxpayers who check the box has declined steadily from a high of 28.7 percent in 1981. (Back then it was only a $1 contribution; it jumped to $3 in 1993.) In 2006, only 9.1 percent checked the box. (For more on the check-off box, read this Explainer from 2001.)

Campaigns aren't the only cause benefiting from tax-form check-offs. Taxpayers filing their state taxes can also choose to give to a host of charitable organizations. How do charities get a check-off box?

By convincing state legislatures. That's harder in some states than others. In Oregon, for instance, an organization needs 10,000 signatures and proof that it received at least $1 million in contributions and revenue the previous year. Virginia and California require that charities make a certain amount from the check-off box donations (at least $10,000 a year over three years in Virginia and more than $250,000 in the second year in California) in order to stay on the form. But too much success can get you booted: In 2000, after two funds brought in $10 million to $15 million, each over 20 years, Michigan took them off its state tax form. (For more on how charitable organizations can get a tax-form check-off box, read this Explainer from 2007.)

Once you send in your forms, where does your tax check actually go?

To the Federal Reserve Bank of New York—eventually. If you pay by check or money order, that first goes to a lockbox bank that is equipped to process a whole lot of mail. From there, your check is deposited into a Treasury Department account, and the money is wired to the Federal Reserve Bank. If you file electronically, your money takes a slightly different route: It's transferred directly from your bank account to the Electronic Federal Tax Payment System. (To read more about the path of your tax dollars, read this Explainer from 2006.)



Crying Rape

False rape accusations exist, and they are a serious problem.

Scotland Is Just the Beginning. Expect More Political Earthquakes in Europe.

I Bought the Huge iPhone. I’m Already Thinking of Returning It.

The Music Industry Is Ignoring Some of the Best Black Women Singing R&B

How Will You Carry Around Your Huge New iPhone? Apple Pants!

Medical Examiner

The Most Terrifying Thing About Ebola 

The disease threatens humanity by preying on humanity.


The Other Huxtable Effect

Thirty years ago, The Cosby Show gave us one of TV’s great feminists.

Lifetime Didn’t Find the Steubenville Rape Case Dramatic Enough. So They Added a Little Self-Immolation.

No, New York Times, Shonda Rhimes Is Not an “Angry Black Woman” 

Brow Beat
Sept. 19 2014 1:39 PM Shonda Rhimes Is Not an “Angry Black Woman,” New York Times. Neither Are Her Characters.
Sept. 19 2014 1:11 PM An Up-Close Look at the U.S.–Mexico Border
  News & Politics
Sept. 19 2014 9:15 PM Chris Christie, Better Than Ever
Sept. 19 2014 6:35 PM Pabst Blue Ribbon is Being Sold to the Russians, Was So Over Anyway
Inside Higher Ed
Sept. 19 2014 1:34 PM Empty Seats, Fewer Donors? College football isn’t attracting the audience it used to.
  Double X
The XX Factor
Sept. 19 2014 4:58 PM Steubenville Gets the Lifetime Treatment (And a Cheerleader Erupts Into Flames)
  Slate Plus
Slate Picks
Sept. 19 2014 12:00 PM What Happened at Slate This Week? The Slatest editor tells us to read well-informed skepticism, media criticism, and more.
Brow Beat
Sept. 19 2014 4:48 PM You Should Be Listening to Sbtrkt
Future Tense
Sept. 19 2014 6:31 PM The One Big Problem With the Enormous New iPhone
  Health & Science
Medical Examiner
Sept. 19 2014 5:09 PM Did America Get Fat by Drinking Diet Soda?   A high-profile study points the finger at artificial sweeteners.
Sports Nut
Sept. 18 2014 11:42 AM Grandmaster Clash One of the most amazing feats in chess history just happened, and no one noticed.