WASHINGTON (MarketWatch) -- The U.S. government had a budget surplus of $113 billion in April, the largest monthly surplus in five years, the Treasury Department reported Friday. The April surplus was $54 billion more than the same month a year ago. Tax receipts were $407 billion, up 28% compared to April 2012, while spending was $294 billion, 13% more than the year-ago period. April is usually a surplus month because of income tax payments. Through the first seven months of fiscal 2013, the deficit was $488 billion, 32% narrower than during the same period last year. April's surplus was the biggest monthly surplus since April 2008.