Show I Business Men Farmers and Wage Workers Must File Schedules of Income for 1919 MARCH 15 LAST FILING DATE Net Incomes of 1000 or Over if Single Single Single Sin- Sin gle or 2000 or Over if Married Must Be Bc Reported The Income Tn lax by h Act of f Congress on c lining of I the Hie pear ar 1910 1919 I Is now being ng collected Returns under oath must t be he made on or before March 15 5 bj by eyer every citizen citi citi- zen and resident who ho ha had a n net Income Income In In- come corne for 1919 1019 amounting to to 1000 or over oyer If It single or If marled married mar led ried and living apart front flom wife wICe for tor torI or husband or If It widowed or divorced I 2000 or over O If married and living with wife or husband The status of ot the person lerson on the last laet day of ot the year jear fixes the status for tor forthe forthe the year jear ear with rc respect to the above e requirements ts Un Under er an any of these circumstances a r return turn must be made even e though no lO tax Is due nod and wife Ite must consider the Hie Income of both bolh plus pIns that of de dependent dependent de- de pendent minor children in meeting this requirement and if sufficient to require a return all items must be shown n in iii a 11 joint return or in separate r returns turns of hus husband and wife A single Ingle person with minor dependents depend eats mu must t include the income of such dependents A minor who has a a. net income of 01 1000 or moie more is not considered a dependent and must file tile a B separate return Personal i i turns should b be ma made e 00 Fonn Form 40 1 unless 8 tho the n net t exceeded V in which case Form 1040 should be u used ed Residents Resl of Utah should file their returns with and make pa payments ments of ot Income Tax to David 0 O. Dunbar Collector Collector Col Cot lector of ot Internal Revenue Salt Lake City How to Figure Income The best wn way to find out whether one must file a n return Is to get n a F Form rm and and- follow the Instructions printed on It That form will serve ser serve serve-as as asa as asa a reminder of every item of income and If It a return Is due It tells how to prepare and file it If In doubt on any point as ns to Income or or r deductions a n person may secure free advice and aid from the nearest Internal Internal Internal Inter Inter- nal Revenue office Guesswork estimates and other hit hit- or mIss or-mIss miss methods are barred when a n person person person per per- son Is Js making junking out his Income Tax return return re re- turn Accuracy and completeness must be Insisted upon The return I Is n a sworn s r. sworn rn statement As such It must be thorough h and accurate Salaried persons and wage earners must ascertain the actual compell compensation received Overtime bonuses sll slimes shares res In Inthe Inthe inthe the profits of a business of quarters quarters quarters and board furnished by the employer employer em em- plover and ot other er Items which are compensations com corn pen tor for services lees must be in in- eluded It must be borne In mind that compensation corn com may may be paid in other ther form forms than in cash A bonus paid in Liberty Bonds buns Is taxable t at ut the market alu value of th the bonds A note received In la pay meat ment for services for services Is taxable Income af at Its face value and the Interest upon It is also taxable Other Returns Due J. J Every velY partnership doing business hi Jn hithe the United States Stales must Hie a 11 on Form Norm 1 1065 65 and ever every personal persona service er corporation must file a n similar return I Corporations must file tHe annual returns returns returns re re- turns on Form 1120 Trustees executors administrators and auel others acting In a a. fiduciary capacIty capacity capac- capac Ity are required to file returns In some orae cases s. Form 1041 1011 is used in others Form 1040 and still others returns on both forms form are required Information returns return on Forms 1090 1030 and 1090 must be filed by every organization organization or or- firm or person who paid during 1019 1919 an amount of ot 1000 in salary wages Interest rent or other fixed or determinable determinate income to 10 another another an nil other person partnership personal service corporation or fiduciary These Information returns sh should uld be forwarded forwarded for for- warded directly to the Commissioner of Internal Revenue sorting division Washington D. D 0 C 0 j |