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Show INCOME TAX RETURNS DUE Business Men, Farmers and Wage Workers Must File Schedules , of Income for 1919. MARCH 15 LAST FILING DATE. Net Incomes of $1,000 or Over, If Single; Sin-gle; or $2,000 or Over If Married, Must Be Reported. Tho Income Tax Imposed by Act of Congress on earnings of the year 1010 Is now being collected. Returns under oath must be mode on or before March 15 by every citizen citi-zen and resident who had 11 net Income In-come for 1010 amounting to: $1,000 or over, If single; or If married mar-ried ami living apart from wife (or husband) ; or If widowed or divorced. ?'J,000 or over, If married and living with wife (or hu.sbaud). The status of the person on tho last day of tho year Axes tho status for the year with respect to tliu above requirements. Under any of these circumstances n return must he. made, even though no tax Is due. Husband nnd wlfo must consider the Income of both, plus tlint of dependent de-pendent minor children, lu meeting this requirement; and, If sufficient to require a return, all Items must be shown In n Joint return or in separate returns of husbnnd and wlfo. ' A sluglo person with minor dependents depend-ents must include the Income of such dependents. A minor who has a net income of $1,000 or mure Is not considered a dependent, and must file a separate return. Personal returns should be made on Form 10 IDA, unless the net Income exceeded ?.ri,000, lu which case Form 1010 should be used. Residents of Utah should flic their returns with, and make payments of Income Tax to, David C. Dunbar, Collector Col-lector of Internal Revenue, Salt Lake City. How to Figure Income. , Tho best way to find out whether one must file a return Is to get a Form 10I0A and follow tho Instructions printed on It. That form will servo us a remlndor of every Item of Income, and If a return Is due It tells how to prepare and file It. If in doubt on any point as to Income or deductions, a person may secure free advice and aid from tho nearest Inter nal Revenue omce. Guesswork, estlmntes and other hit-or-mlss methods are barred when a person per-son Is making out his Income Tax return. re-turn. Accuracy and completeness must bo Insisted upon. The return Is n sworn statement. As such It must be thorough and accurate. Salaried persons nnd wage earners ainst ascertain the actual compensation received. Overtime, bonuses, shares in the profits of n business, value of quarters quar-ters and bonrd furnished by the employer em-ployer and other Items which nre compensations com-pensations for services must be Included. In-cluded. It must be borne in mind that compensation com-pensation may be paid In other forms than In cash. A bonus pnld lu Liberty Bonds is taxable at the market value of tho bonds. A note received in payment pay-ment for services Is taxablu Income at Us face value, and the Interest upon It Is also taxable. Other Returns Due. Every partnership doing business In the United States must file a return on Form 1005; and every personal service corporation must flic a similar return. Corporations must file nnnual returns re-turns on Form 1120. Trustees, executors, administrators and others acting lu n fiduciary capacity capac-ity are required to Ule returns. In some cases, Form 1011 Is used; in others, Form 1010; and still others, returns on both forms lire required. Information returns, on Forms 1099 and 1090, must be filed by every organization, or-ganization, firm or person who paid, during 1010, an amount of $1,000 lu i salary, wages, Interest, rent, or other lived or determinable Income to another an-other person, partnership, personal service corporation or fiduciary. These Information returns should be forwarded for-warded directly to tho Commissioner of Internal Revenue (sorting division), Washington, D. C. |