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Show j INCOME TIX RETUHNSi AGAIN DEMAND I Mil : !! : The time has come again when pco- ' i pie must think about making out their income tax returns, states the j Internal Tlc cnue Tax Colcctor I Reeves, who has prepared the follow- i r ' ins data s0 that People can decide ' whether they must make a return: How to Decide Whether You Must j Make a Return. , If you are a citizen or resident of : the tinted States and your net income for 1917 (to be shown on line 1U, page) 1) equaled or exceeded 52,000 if you' jrc married and live with your wife (or husband), or Sl.OUO'if 'u arc no' i married cr do not live with ov.r,wifc . (or hucband). you must make s re-. re-. turn, either on this form or on Form : lOi-j. If your net income plus the net 1 income or your wife (or husbanf1) and , ::' dependent children (if any) amounted , :' to $2,000 or more, .all such Income 1 must be reported, eithei on one form or on seperate forms. Income cf wife (or husband) and children should be .'classified in the same manner as your I ; own income ' " - Income of dependent chlldrcji must ; r be included in their father's or mother'3 return unless such income li was derived from a separate estato I under control of a guardian, trustee. ' V or other fiduciary. Income of a minor , or incompetent, derived from a sepa ' rate csat, must be reported by his v representative. Personal Exemption. If you are married and live with your wife (or husband- or are head of 1 a familv vou are entitled to a personal exemption of $2,00fi plus 200 for each i dependent rhild under IS for mentally : or physicallj Incapacitated for self-i self-i support'. If husband and wife make ' separate return, this exemption may be claimed by either (but not by both) ;I or may be divided between them. I It you are not married or do not live 1 Tor husband) or are not head of a family, you aiv, entitled to a personal it exemption of 1.000 only. 1 A "head of family" is a person who. ' in accordance with some moral or j legal obligation, actually supports and maintains one or more individuals closely related to him or her by blood marriage, or adoption. : Affidavit. The affidavit must be executed by 1 the person whose income is reported J unless he is a minor or unless he Is . ill. ibsent from the country, .or other wise incapacitated, in which case an agent may execute-the affidavit.. The oath will he administered , without charge by any collector or J deputy collector of internal revenuo ' or (if you arc in the military or naval service of the United States) by any military or naval officer who is authorized auth-orized to administer oaths for purposes pur-poses of military or naval justice and j administration. If an internal revenue officer is nol available, the return shcv.ld be sworn to before a notary I public justict of the peace, or other j person authorized to administer oaths j It Is not necessary to show the total net income" or amount of tax j due to the officer who administers th oatlr. - - on |