OCR Text |
Show STATE QRDERS INCOME W FILING. FEE Every Resident of the State Required to File Return With Utah Tax Commission Commis-sion and Pay Dollar Fee The mere fact that he or she has not received an individual income tax return blank does not excuse a resident of Utah from p-ying the filing fee and if the net i::come is large enough, an income tax, it was announced this week by the state tax commission. com-mission. The duty is incumbent on the resident of paying his tax. For the convenience of the taxpayer, the commission has forwarded blanks to all persons whose names it has on file. But the fact that a resident's name is not on file is no excuse for not paying under the new law. "The income tax return forms are sent out by the tax corn-mission", corn-mission", said a statement by the body, "only as a convenience to those taxpayers on the list in the files of the department. This list is not complete. Failure to deliver return forms to the taxpayer tax-payer does not exempt him from filing. Every resident of Utah who has not received an income tax return is advised to obtain one from the tax commission and to file it on or before March 15. A penalty of not more than $100 and in addition, 25 per cent of the amount of the tax, is attached for wilful failure to make and file a return on time." Two forms of individual income in-come tax returns have been sent to those residents of the state whose names are on the list. If the net income for the year 19 31 was derived chiefly from salaries and wages ,and did not exceed $5000, a short form is used. If the income is derived in whole or in part from a business, a profession, or from farming, or from rents or the sale of property, prop-erty, the large form is used. This is also the sheet to use if the income is over $5000. According to the instructions given for filing, a resident is considered to be any individual domiciled in the state of Utah, and any other individual who maintains a permanent place of abode in Utah and spent in the aggregate more than six months of the calendar year of 1931 in Utah. Every resident with the following fol-lowing exceptions are required tc file an income tax return accompanied accom-panied by a fee of $1: A resident who on December 31, 1931, was under 21 years of age and was single, or married and not living with husband or wife, having a net income of less than $1000, or was married and living with husband or wife, having a net income of less than $2000. A resident who on December 31, 1931, was insane, idiotic, infirm in-firm or indigent, or was a ward of the state confined against his will, or was a student regularly enrolled and in good standing in a school or institution of learning in the state of Utah with an income of less than $1000 if single, or less than $2000 if married and living with husband or wife. A married woman living with her husband on December 31, 1931, having no independent income. |