Early voting in Iowa on Friday. AP
Early voting in Iowa on Friday. AP
Early voting in Iowa on Friday. AP
Early voting in Iowa on Friday. AP

Record 22.7 million Americans vote early in US elections


Joyce Karam
  • English
  • Arabic

Almost 23 million Americans have cast or mailed in their ballot in the 2020 election, setting a new record, 17 days before the general election.

According to the US election project that aggregates the number of early votes across the country, more than 22.7 million Americans in more than 40 states voted or mailed in their ballots by Friday afternoon.

That is more than three times the six million that had voted early in 2016, indicating a high turnout in the 2020 election.

The southern state of Louisiana became the latest to start early voting on Friday and long lines were reported on social media in its largest city of New Orleans.

All 50 states will have ballots available for early voters by the end of this week. Minnesota, Virginia, South Dakota and Wyoming were among the first to start the process of early voting. Texas, Georgia, Kansas, North Carolina, Rhode Island, and Tennessee have all opened early voting polls this week.

It is unclear who would benefit most from enthusiasm and high early voting but a recent poll showed Democrats more likely to vote early or by mail.
An NPR-Marist poll found 73 percent of those planning to vote by mail backing Democratic nominee Joe Biden, while 62 percent of those who are planning to vote in person support US President Donald Trump.

So far Texas, Florida and California have the highest number of early votes with more than 2 million Americans voting in each of these states.

Georgia, where no Democrat presidential candidate has won since 1992, has a record 1.1 million early votes.

In the swing state of Michigan, 1.3 million have voted, in Wisconsin almost 800,000 cast votes, and in the key state of Pennsylvania another 685,000 have made their choice.

Former US President Barack Obama will head to Pennsylvania on Wednesday in the first campaign trail event he is doing on behalf of Mr Biden. The former president remains very popular among Democrats and has taken a bigger role in this campaign to help his former vice president.

Mr Trump held multiple rallies on Friday, one in Georgia that he carried by 5 points in 2016. But latest polls showed him trailing or tied with Mr Biden in the state. The US president also held a large rally in Florida, despite rising Covid-19 cases in the state

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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The biog

Job: Fitness entrepreneur, body-builder and trainer

Favourite superhero: Batman

Favourite quote: We must become the change we want to see, by Mahatma Gandhi.

Favourite car: Lamborghini