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Show PAY AND FILE INCOME TAX BEFORE MAR. 15 U. S. Internal Revenue Bureau Gives Warning That Severe Penalties Will Be Enforced. I WOMEN WITHIN LAW'S SCOPE; MOW THEY REPORT INCOME Tate Income I'm drive conic to duw on Sill onlay iiIkIiI. Maid. 1.1. 'ffce payments anil returns due on that date under 1 1 nrnvlalons of the cw Itevenue Law muat be In the hands of Iih'hI Internal Revenue Collectors before their offices clone that ntfht. The Income Tax Is being collected to meet the war expenses Kvery person who shouted and tooted his horn on Armistice I ji v In now called upon to contribute hi share of the cost of wln-uliiK wln-uliiK the wur. The laggards and the dodgers will face severe tinea and Jail sentences. The Internal Revenue Bureau announces an-nounces that Its officers will check ua all up to see that every person who eonies within the scope of tin? Income Tax law did bit share Where to Pay and File. Residents of Montana, Idaho and Utah are required to make their returns re-turns and pay their taxea to William 0. Whaley, Collector of Internal Revenue, Reve-nue, Helena. Mont., or to any of his deputy collectors who are now doing free advisory work in Income Tai. Payments sent by tnall should be attached at-tached to the returns and should bs In the form of check, money order or ' draft. Cash pnyments by mall are aent at the taxpayer's risk of loss. If you arc unable to make your return re-turn personally because of Illness, absence ab-sence or incapacity an agent or legal representative may make your return. If there are any doubtful points as to your Items of Income or allowable deductions you should get In touch at nre with n Revenue officer or a banker bank-er for advice. Women Psy Tsx. Women are subject to sll the requirements re-quirements of the Income Tax. Whether Wheth-er single or married, s woman's Income from all sources must be considered. If unmarried or If living apart from her husband she must make her return for 1U18 If her net Income was $1,000 or over. If married ami living with her husband hus-band her Income must he considered with the husband's In determining the 1 liability for a return. Their Joint In- jj come, less the credits allowed by law, Is subject to normal tax. The wife's net income la considered separately In computing any surtax thai may be due. Husband and wife tile Jointly, aa a rule If the husband does not Include In-clude his wife's income In his return the wife must tile a separate return. Severe Penalties. The new Revenue Law places severe penalties on a person who falls to make return on time, refuses to make return or renders a fraudulent return. For failure to make return and puy tax on lime a tluo of not more than 11 mm Is named and 12.1 per cent of the tax due Is added to the assessment. For refusing willfully to make return I or for inaklnK a false or fraudulent return re-turn there Is a tine of not exceeding SlO.tKMJ and imprisonment of not exceeding ex-ceeding one venr. or both. Farmers' Income Tsxable. Rvei.v farmer and ranchman who had a fair or a jrnod year In 1018 muat need the Income Tax this year. He must consider all his Income as taxable tax-able He Is entitled to deduct from his grass Income all amounts expended In canning on his farm. The cost of farm machinery, farm buildings end improvcmenlfc cannot he deducted. The aost of live stock, either for resale or for breeding purposes, Is also regarded as Investment. Overtime and Bonuses Taxed. Salary ami wage earners must con-alder con-alder us taxable every Item received from employers and from other sources Ronuses and overtime pay are to be reported ss well us the regular regu-lar psyments Allowances for Losses. losses sustained In 191H mid not covered by Insurance are deductible Items If Incurred in the taxpayer's business or trade. In nny transaction undertaken for profit or arising from Are. slunn, shipwreck or other casualty casu-alty or from theft. |