Show INCOME TAX FORMS OUT THE FOLLOWING STATEMENT IS ls ISSUED surD UY BY COLLECTOR OF INTERNAL REVENUE JAMES it ANDERSON FOR THE DISTRICT OF UTAH forms forma revised and simplified for filing individual returns of income for tho the calender year 1022 1922 of and less will be day january 20 2 at the office of collector of internal revenue at salt lake city utah A copy will bo be mailed to taxpayers who last year filed a return but failure to receive the form does not relieve a taxpayer of his obligation to file a on time on or be before fore starch the form has instructions which should be carefully read by tho the taxpayers before filling in tho the blanks A study of these instructions will greatly lessen heretofore encountered in correctly making out the returns the return to bo be filed consists of one sheet while tho the works worksheet hect and instructions to lc be retained by the person making the return consists of a double sheet on page 1 under the tha head of income are spaces for reporting tho the following items salaries wages commissions commissiong etc income form partnerships ner ships etc rents and royall ties profits from business or profession interest on bank deposits notes mortgages and corporation bonds pro profits ants from sale of bf real estate stocks bonds etc and other income beneath are spaces for entering deductions duct ions such as interest and taxes paid during the year losses by fire storm shipwreck or other casualty or by theft contributions bad debts etc on page two are arc spaces for entering of the items i 1 e tho the total amount of income from business or profession with retail drug store laundry doctor lawyer farmer from renta and royalties salo sale of property etc returns aro are required of every single person and every carrid person not living with husband orvice orv or wife ife on december 1922 whose choso net income for 1922 was 1000 or more and of every married person living with husband or wife on december 1022 whose net income was 2000 or more if tho the combined net income of husband wife and dependent minor children equalled equal led or exceeded 2000 or if tho the combined gross income of husband wife and Se lo pendent minor children equaled or exceeded all such income must ile be reported report od on a joint return or in separate returns of or husband or wife if single and the net income gincomo including that of dependent minors if any equalled equal led 0 or exceeded 1000 or it if the gross income edall ed cd a return must be bd filed A minor however having a net income of 1000 or 2000 according to mar tal status or a gross income of must file a return the requirement to file a return of gross income regardless of tho the amount of net income upon which tho the tax is 13 assessed is a now new provision net income is gross income leas certain deductions which are explained on the form under each of the above conditions a return roust must be filed even though no tax Is due the exemptions tire are 1000 for single persons end and married persons not living with husband or wife 2500 2600 for married persons living with husband or wife whose not net income for 1922 was or less fess and 2000 for such persons persona whose net income was more than the exemption for dependent a person un der ergteen years of age or mentally or phy physically defective the normal tax rates are 4 per cent on the first of net income above the tha exemptions and 6 per cent on the remaining net Ir income loome the tax this year as last may be paid in full at the time of ving filing the returns or in boua equal installments due on or before march june and september if tin AH installment is not paid promptly the whole amount becomes due immediately immedi atly heavy pen penalties alUes arc provided by the revenue act for failure to file a return and pay the tax on time announcement will be dinald anid through the press bof pf the date if beleas belcas of forms 1041 1040 for filing individual return income 0 more inore than |