| Show ft n I 1 Internal Rev Revenue nue Office Issues New Blanks mid and Instructions ns for foy Tax I FOR U. U S. S WAR TAX USE RECEIVED HERE Revenue Collector Spencer Urges Careful Inspection Inspection tion of New Blanks Blank forms torms on cn which returns are aro areto of ot the now to toko bo made under tho the terms rev revenue nue net aCt on or before bofro March b Ma- Ma Mahonri Ia- Ia 15 hn have ve been rocel received ved by honri Spencer Salt Toke Lake collector of or Internal revenue re The forms forma apply only to persons with a net Income during 1018 1918 hot not to exceed m more rc than Tho notes are rc self declared red b by tho the collector The importance of or reviewing the Instructions in instructions In- In on the tho form carefully In determine order that a n. person might whether ho should file ite a tax return Is emphasized b by Mr Ir Spencer Both men and women arc are subject to the taxation I it t I. I r KIM 1 fl hv by the thA l local cal collector U n 1 15 Ji I Ii Is Limit j jEery who filed an Income Every ery person from Crom tax return last year car will receive the tue Internal revenue department one of ot the official forms for tor the Ins 1013 re TC- TC turn If It ho Is la required to make mako return this year However Collector Spencer announces that all an persons who do not receive the tho C forms cannot use uso this tills as os an anex Income statements statements state state- for not returning ex excuse excuse- u Jo the date limit ments b by March 15 after which penalty becomes operative The 1918 form provides a i work woric sheet Income o of oC two pages on which net should bo be worked out before the tho return itself Is prepared This sheet should be carefully prep prepared together with the tho instruction n sheet Mr Ir Spencer says sas this being the taxpayers taxpayer's record of just how ho he figured up his or or her Income an and for 1918 Collector Spencer announces that that that'll all ll lI taxes must be paid at the time returns are filed Checks s and money orders should bo made payable to the collector collect collect- 01 or The blank which Is reproduced h by byThe byThe The Herald Is an official f form rm and ma may maybe maybe be u used ed for filing returns which will willbe willbe be accepted b by the internal revenue de do- The department states that It Its is desirable that the tho forms if It possible pos pos- sible bo be filled out in typewriting Instruction to 0 Taxpayer The Tho Instructions accompanying the tax forms follow tollow i. i no now TO TO 10 ln 1 Calculate l. your net not Income b by filling rUling filling In page pace 2 of ot the work sheet according according according ac ac- ac- ac cording to page paco 2 of tf f the time instructions 2 2 Add tho the net Income of or your wife wHo minor and dependent or husband an In children if It an any except as ns provided paragraph ph 4 4 calculated 3 3 The total family Income 1 cd ed In tn accordance with paragraphs and 2 2 must be reported either cither In your our return or in a separate sep return by wife 01 or husband If IZ it equals or exceeds a 2000 if it you rou are married and live Iyo With your wife wHo or husband b bf 1 If you are arc married and ana do not live with your wife Ite or hus- hus 4 Income of or a R. minor or Incompetent Incompetent Incompetent tent if IC derived fr from m a separate estate under control of or a a. guardian trustee or oth rd fiduciary must be bo reported by 11 his guardian or cr r other legal e rita e aU U v e. e n 11 ACCRUED Oil n RECEIVED ED CE IX- IX cOl Income Income in income In- In showing 1 1 If you ou keep books come come accrued and expenses es inc incurred make maize return during the year car your o not fall fail to In Include In- In from Crom your our books but do dude clude all your Income even en if It It Is not entered in your our bo books ks 2 If It you do 10 not keep books showing show show- l ing- ing i In accrued and expenses Incurred Oln- Oln report Income received and ex- ex pe es paid 3 i. 1 If f you OU report Income accrued you ou must include all 11 Income that ac- ac rued in 1017 but was not received until until un un- til Ut 1313 n unless it was reported in last ast years year's return J If you report Income received constructively construe construe- you yu must include all income received as bank b Interest credited cred to your our account Ill IlIr PROM FROM nO TAX The The following classes of receipts are arc exempt from Income tax and n need cd not be he reported on page 2 of the return 1 i Pay not exceeding for ac active no- no the tive services In the military and naval f forces of oC the United States 2 Guts Gifts not rna made as a consideration for service rendered and money and property properly acquired un under er a will wIlt or by inheritance but the tho Income Ir from m money or 01 property received by gift It will or inheritance Is taxable and must must must-be be reported 3 I Interest on bonds and other of or the tho United States issued be before before before be- be fore September 1 1 and on such bonds and other obligations Issued since sinco that date provided pro your holdings ilo tio not e exceed the exemptions allowed by bylaw Jaw 4 Interest on bonds and other othor obligations ob ob- ob- ob of or the United States possessions possessions possessions posses posses- Philippines Porto Rico etc r Z 5 Interest bonds bonas and other obligations obligations ob ob- ob- ob of or states territories political subdivisions thereof such as counties and nd the District Dis- Dis of or Columbia G. G on federal farm loan bonds 7 Proceeds of or if life Insurance policies paid on the death of or the Insured Amounts S. received b by the Insured under life Insurance endowment and annuity contracts provided such payments pay par montH ments do not exceed the time premiums In Tho rho amount b by bf j which the tho tofal p payments pa that have han been heri received cx e ed d tho total premiums paid in I Is income me mend and nd must be reported In schedule sched i ul ule ulo G. G 9 t. t Amounts r received from accident nt and health Insurance and under workmans work workman's workmans mans man's c compensation n acts plus pius tho the of an any damages received by byr r u iU 4 or 01 a on account of Injuries In- In juries or sickness IV lv r. FARMERS FARMER'S ll'S ISCO I 5 J JJ you O are arc i a farmer get et from froni tho the r and till fill out ut a Schedule 01 of Farm Income and Expenses Transfer Trans- Trans f fer fr r tho the nc net farm Income l 16 tO line lino 21 1 of ot A of the r return turn Report In income In- In como come omo from salaries rents interest Interest property etc etc In schedules I Ito n Ii nto to to G of ot the return Send your oUr schedule schedule sched sched- lIl ule of ot farm income and expenses with will the return to the collector VS r. r 1 PERIOD TO UK FREU CO ny UN IL ill You must report your our net Income f for fon r. r the cal calendar year car 1018 1318 except under under- the conditions stated in paragraph para pam graph 2 2 It If ir yoU ou atc arc engaged ed In business n d. d keep cep books o of account which are I Fajo RETURN OF TAXABLE INCOME M rm rw 11 tO o 1 Oi 01 0 lQ b tI s I OR PROFESSION BUSINESS A. A INCOME FROM F Firm rm l UNITED O STATES STATES' SERVICE FIRST PAYMENT DELIVER Q S 'S I L L. Kind of n 2 THIS RETURN INDIVIDUAL INCOME TAX RETURN 3 2 ToW Total tales sd Income from basin Le a or cr prO provisional cervices WITH PAYMENT FOR NET INCOMES OF NOT MORE THAN mAN COST O OP 01 O GOODS SOLD SOLD OTHER BUSINESS SS D DEDUCTIONS D I. I OF 12 U. Sail rim and WU not reported d as 1 J TO COLLECTOR 4 Labor Uber s under Cat ct Sold F For or C Calendar a I en d ar Y Year ear 1918 INTERNAL 6 So Malarial and sd 13 Rot REVENUE ON OR NAME AND u IE nus lint IF C. C U bought for or nl IL u. tnt on c. c indebtedness BEFORE 7 Other costs J 13 MARCH 1 15 1919 1019 I c I. I wear tear an and property iI I L c r I a. a Ihu orl nt or y r I. I 1 AND KEEP j CASH CHECK ci M o O. O z f 0 g. TOTAL 3 17 B. B Bad i 4 debts dob w. w arising tIn J Iron ro salts I CT I WORK WORE SHEET j t t by O 8 2 IQ i Hi Lea at end cad of or year 18 Other iM M 1 EE he AND INSTRUCTION SHEET 4 j It ii 11 COST OP or GOODS tD J 11 P. P B C 20 NET Et r Cost Cosm or SOLD Soto TOTAL Torn Ii D J. J 1 Did 1 3 you on 2 I Jio so a address r a J did give on 2 21 make you w ma e a l re mc return ro turn for 1017 lb that t mc return turn r. r H 3 3 To what collectors collector's col i. i Give number if r any as assigned to E-c E B. B INCOME FROM iori SALARIES WAGES CONCUSSIONS COl BONUSES EO DIRECTORS DIRECTOR'S FEES AND PENSIONS I lectors lector's m you ou for lor 1917 if f it t do does not appear was i it sent nt fn m address at head bead of return 1 I. By Dy who whom a received 2 Occupation I 5 laica and address of employer 4 i 1 Dl le or city State w I G 5 Were 1 jou ou on in vC If not were yOU you tho head bead of o 7 7 How man many de dependent persona under 18 or D I r married t and ing nd living family as al def defined ned in in i instructions mc mentally or P physically defective l vc received It t- t t rith or husband hu ban under CI Personal Exemption their chief support fn from you during 1918 w f S. S If you OU claim tiny any additional l exe exemption on on account ac- ac 9 Write nto R H I if this hla ret return P w J count of dependent other than han your our income rece received cd or A A A 11 if it K children what v hat was QS their heir relationship to you YO you you- income income scented I 1 t co mot AU roTC t total bl of column 4 minus t total bt of 6 5 S S. S S I a ai 10 Did your our wife wilo or husband or Z child make a return minor cp PERSONAL C. C INCOME FROM PARTNERSHIPS SERVICE CORPORATIONS AND ESTATES AND Arm TRUSTS c no If so o gi name and thereon m S' S u amounts ud reported c f under I F ond In oc K 11 Did or j I-j minor chi ren D. D PROFIT FROM SALE OF LAND UND BUILDINGS STOCKS r BONDS AND OTHER PRO PROPERTY PERT an on U. U S. S j O cost U. U Cos ot of subsequent 7 Depreciation tu or nn Fabry not ro t OJO OJ I 1 Kind of or property 2 c C. C 01 Name amo cf of p or broker 4 4 Sale o price or quent Improve Improvement subsequently u In tho t tc O 0 J. J 1 13 ment H anT If to ro vo and amounts noun w S t J l name and n or of each J tion to which you ou made E El OJ o co contributions claimed la mcd es s' s leduc leduc- t. t to n 9 and amount to th cah o o u. u I- I lE no SALES SALD total o of cob c 4 and sail 7 1 minus total o of 13 Enter in thia table details concerning repairs wear and ln tear and property losses claimed as M deductions in Schedules ules A AI E and I Ion non n 0 1 on pa oo page c 2 of return see sec instructions t t I E E. E INCOME FROM RENTS AND ROYALTIES i or a. a icar CU I C. C c j n rI Q Cy QS t y S Kind Jd of or 2 Namo N and address of ci a. a or q wa- wa c. c W It 6 If also m- m v. v or Ii alue 1 property lUll tenant or o I tI fl trial of which constructed Much Marth 1 1 t r or leu r Amount pro s. s Amount 4 0 of o 11 10 Amount o co en J Z 4 I j J T I L I I. I 1 SI S I I I 1 fI 4 W L 1 r 1 I I I 1 I CALCULATION TI ON 0 OF F TAX H Z NET t IK coin fC moil nJ KENTS A II ROT tot 1 of col 0 J 3 3 minus oal cf cr co cols t L. L 4 and tUll 5 i S. S I 1 J S S' S L. L Do t. t F. F J INTEREST ON CORPORATION BONDS P CONTAINING TAX FREE r COVENANT A. A ON WHICH C A TAX OF 1 WAS PAID BY y CORPORATION ORA Including such c Interest I through M. M Nd en e Z tl J p Tar due 60 01 0 n N. N Lot I. I L I Lw ls j 12 c G. G OTHER I INCOME N COM E not including Ing- Ing dividends dividend State each separately I. I F CI tt 1 Q tx In r. r II F m a 0 R. R B ana F. CJ u i- i j t enl H E.-H the should bo on liDO on 0 Form IC 1010 S HW the u It 1 1 S. S Amit cr ci tax lu paul paid os eo or rem t. t 0 H S AFFIDAVIT VIT NIT toW total of or column olumn 1 t t total of 2 n tt I swear or or affirm th that t this thia return to thc b be best t of my my knowledge and belief ia is 3 a true and complete statement of or all taxable rains pin NET FROM I 9 profits and income received by bv or accrued to me or tho the person for whom this return is 13 s made during the tho year 1 1918 18 an and that FT If TOTAL NET INCOME ABOVE SOURCES all il I deductions entered or ch claimed med herein are lre allowable under the tho law bw I I. I GENERAL DEDUCTIONS NOT INCLUDED ABOVE I 1 Interest paid on 3 Losses V y storm or cas casualty I I 1 I r no chimed I I 5 Other II any I If retain I Is mad by the r reason ren theor mart mast bo be stated oa on this Uno 2 2 1 4 Contributions lorit S Sworn rori to nn and subscribed ed before mo io tin this lay of 1 1 r. r C Signature gas tur 0 of t or ora orage t t t. t J. J J. J Total net income on which YO normal wo tax tec is Jr s to be calculated t cu H minus us I I. I 1 Enter as Item N M Ir page pago 1 0 1 K Iv Dividends 1 Ami Art on stock sLoth L sir of corporations lirt organized or t doing rr business in in In the li United sl Slates Statu f including lJ dividends 3 r received through v partnerships partnership l service ico corporations and fiduciaries 11 I of officer administering oath th Cnut A Address of 1 individual agent or Total I VU ce ct t. t income Income if this t wJ amount t ia is a. a over ove c. c make e your YOU return on F Form arm 10 10 1 0 S. 0 I regularly reg closed each year ear at tho the end of some month other than December to o determine your our annual profit proUt or loss oss you ma may after obtaining the collectors col- col ector's lectors approval al make a return covering cover- cover InS InS' S r tho the period from Crom January 1 1918 Ins to o tho date on which you O closed your our books and thereafter for tor each period of or twelve months 3 3 If It you OU make a return for tor a part of the calendar year InS 1318 your per pcr- sonai Honal exemption shall bo be as man many twelfths o of the thc amount that would be bo allowed for Cor a a. full year ear as there are aro months In Inthe the tho period covered by the mc return turn 4 The rho dates on on which th the period covered ered by the return b begins and ends It if f other than th the calendar year InS must he plainly stated at the thc head of the he return answers answers answers' to questions 5 G. 6 and ind 7 must be given gl for that period and the tho affidavit must be changed ac ac- ac cordingly VI YI ll I AND U I I EXEMPTION EX- EX EMPTION 1 If It you ou were married married- an and lived with witt your wife or husband or were head of oC a family In 1918 you ou ma may su subtract sub sub- b- b tract traci from flom your our riot net income before calculating your oUr tax a family exemption lion tion of or 2000 plus OO for each person person per per- son Oll under 18 or rne mentally or 01 physically defective who received received his his chief support support support sup sup- port from you ou If husband and wife make separate returns this exemption may lilay be claimed by either cither but not by both or ma may bo be divided between them diem them 2 If H you were not married or did not live lI with wire wife or husband and were not head ot of ja a family in 1918 1918 you are aro entitled to a personal exemption of or 1000 plus for fOl each dependent person under 18 is or mentally or 01 physical physically can cal cally defective who his chief support fro 3 If It you ou were entitled to any ol otho th tho fore foregoing exemptions during a n part o of tho the year ear only you ma may claim as many twelfths of the exemptions stated slated as there were months In Iii such p part rt of ot the year ear An Any part of a month ma may be counted as a a. month 4 The personal or family exemption must bo Le reported on line N N. N 1 l Ii of ot 1 page u O UI ULLI u. u LILi ue DO supported D oy Dy answers to questions 5 5 6 7 and 8 5 A head of at family Is a person who is the chief support of or one or more persons ln living In in his household who aro are closely related to him or her by blood bloo |
