Show RULES ULES ISSUED r ON INCOME TAX T Returns Being Mailed To Taxpayers for Return By March 15 Collectors of o ro to- to today today to today day are arc mailing taxpayer who ma made similar returns for the year 1921 Form A 1040 10 A 0 for filing IndivIdual l r re- re returns re returns turns of o net not Income of o or Ic less s 1 for tho year 1922 I 22 The form Is 1 In al alx pages paces t two 0 of o which pro provide Ide for or t the fie return proper and nd two for or making a duplicate of o the return Too 1 0 pages are aro ro devoted de to Th 9 duplicate and the Instruction pages s be detached and retained I by bythe v the taxpayer err errand and the tho original Inal return mailed to the collector for tor the dig dis- district In to which tho taxpayer hers h live or has lias his principal place of business form 10 1010 1040 0 for filing returns of o nit n t I Income In excess cess of t S soon oon will willi 1111 he Issued d ii and mailed to taxpayers I who ho riled flied similar returns for 1921 1021 1 TIle The filing period Is from January 1 to Ial Match Maich ch 15 1923 lo 10 avoid errors which may result to their antage taxpayers are I nd by the bureau I of Internal Intern re to study carefully the Instructions Instructions Instructions I on the forms especially thu nith regard to credits for person peron it ite I Ic e c and dependents persons required to mike imko a return 1 nt 1 1 form orm those A A 10 those O-A-those those whose hose net Income as as oOOO or less are le s are allo allowed cd an ex e c emption of o 2 U The Tho e for ma married persons t whose hose net Income t 1 was In excess of o 5 85 Is 2000 The exemption for tor single rinel persons is I l 1000 Also whether married or sin sin sin- single tie sin gle the th taxpayer er Is allowed a credit I of for or each person dependent up- up upon upon up upon on him for or chief support It if such uch per per- pert per person t J son is under eighteen years years of o ne ae or a-or or Incapable of o self s lt support because mentally or ph physically e ALL MUST riLE It should be remembered that the th 1 requirement to file a return Is s pieced upon every ever married person whose net income for tor 1922 was 2000 2 82 or more or whoso whose gross cross Income was nag or more and upon e ery c cry single person hoso net Bet Income was seas 1000 or more or whoso whose gross gros fro s Income was vias 0 more The fhe feet that by reason o of exemptions and credits a persons person's In- In Income Income In come com Is not taxable does docs not n nullify C the requirement to file a n return it the Income equals or e exceeds these thee the specified amounts Net Income up- up upon up upon on n which the tax Is assess assessed cd Is gross grob Income lea loss less certain deductions foe fOI business expenses bad had debts los loss contribution loaa a contributions etc provision for tor or 1 made mad on the forms A HEAD nE OF FAMILY I A head of a a a family family a person nho ho actually t supports and maintains In one one household one on or more Indell- Indell InI I oats who are closely connected It 11 1 I him by bloo blood 1 relationship relation relation- relationship relation chip I ship by marriage or by bf adoption Is allowed the same exemptions as a ay y married person lerson In Its the th returns of married persons f must be b included the net Income of oboth t both husband and wife Ife and dependent C minor children Husband ande and wife altomay e emay may make mak s a 0 joint return or separate t I returns They receive but one personal per- per onal onal exemption 2 U or 2000 s as uth the case cas may bo U H they maLo make sep sep- separate set sep separate arate returns the th exemption may be betaken betaken taken by either cither or dh divided between them The exemption o of HOO for beI a ad I dependent nt may be claimed only by bythe bythe byth the one on who furnishes the depend depend- dependent's dependent ent's ent chief support The Tn taxpayers taxpayer's ers er's status on the lat last day of the th taxable lear ear lear I 31 1922 lt If made on the th calendar fear ear dete basis mines manes the tho amount or his exemptions and t credits credit It If mar mar- married married mar married ried and Ih Ing with wife Ite or husband 1 on that day dav da i the c exemption Is 2600 I i or 2000 according to the amount of net income It If single lo and without do- do pendent do-pendent on that day he h may claim abut ut 1000 as a his exemption even rethe though he may have hate been married o ore orth re reP I L I the head of a family during the great great- greater er creat-er P er part of th the year Widowers wi widows ei- ei i- i dows down divorcees dh and persons separ- separ separated lepar-atea lepar II by mutual consent are arc classed 1 as single persons TO ro AID TAX PAYERS The Th bureau of re revenue re is a isI II I preparing to send Into each county In Inthe inthe Inthe the United States Stales revenue officers who w ho hoI howll I will wll aid taxpayers ers In making makine out their returns Similar sen services Ices Kill alli be of- of of offered fored city residents But the bureaus bureau's before seeking such assistance I ts Is to read carefully the th Instructions Unless the th problem le Is I particularly I complex study of the form will enable the taxpayer to make a correct ru- ru tum rii-tum I The Tho Th normal rate of tax of 4 p per percent parcent r i I cent on the tho first of net Income and 8 per cent on the remaining net Income above abose the exemption remains unchanged Surtax rates which at- at ap apply II ply only to Incomes in of 86 6 are ore lowered ranging for tor the caI- caI cal calendar year ear 1922 1 22 from 1 per cent on the amount of net income between and 10 to 0 60 per cent on the amount by which the net incomes exceeds S For Por the year car U l 1 the surtax rille rates ranged from 1 per pcr percent percent I cent on the amount of net Income between If SG and to 65 per percent percent percent cent on the amount of net Income to In Ine e cess of |