Show Must YOU File flie Income T Ta 3 Return I WHO VHO MUST FILE A RETURN I Every single person having a gross income of ot or 01 more every mar married sled ried pei person son not living with husband I I or wife and having a a gross income of 7 50 or more and married persons per pei- sons SOIlS living with husband or 01 wife who have an aggregate gross income I ot of 1500 or more marc j I WHEN MUST RETURNS BE DE FILED FILED FILED FIL- FIL I Ion ED For the calendar year 1941 on or 01 before March 16 1942 For Forthe Forthe I the fiscal ye year r on or 01 before the I Iday day of the third month following I he che close of the fiscal year WHERE HERE AND Vl WITH TH WHOM MUST INCOME TAX RETURNS BE FILED In the internal revenue district district dis dis- ci let in which the person lives or orlias has lias his chief place of business and with the collector of or internal re- re venue I HOW V DOES ONE MAKE OUT HIS INCOME lA lAX It RETURN By Dy followIng following following fol fol- fol- fol lowing the detailed instructions given on the income tax blanks Form 1040 and Form optional op op- 01 simplified form J WHAT IS THE TAX RATE A Ai I normal tax of 4 percent on the I amount of the net income In excess I of the allowable ci credits edits against net Income personal exemption credits for dependents interest on obligations obliga obliga- obligations of the United States and its instrumentalities and earned Income r credit in the computation of the i normal tax net Income and nd a grad graduated graduated surtax on the amount of net netI I I Income in excess of ot the allowable credits credIt personal exemption and credit cre cre- I i rift dit for dependents against net Income income income in- in come In the tle computation of or the surI surtax surtax sur sur- I tax net income |