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Show I I REVENUE AGENT HERE READY TO COLLECT 1919 INCOME TAX I BLANKS FOR FILING RETURNS WILL BE MAILED PERSONS WHO PAID LAST YEAR; RATE NOT SO HIGH AS IT WAS FOR 1918 I Preparations for the collection of 1911) federal Income tax were made by local revenue service officials today with the announcement from Washington, Wash-ington, D. C, that blanks would be released at once through the offices of the internal revenue service throughout the country. David C. Dun-"bar, Dun-"bar, collector for the Utah district, has announced that beginning todav and continuing throughout the week Income tax forms will be mailed to ory 191S taxpayer. The work of assisting taxpayers and J-ecciving returns from Ogden and vicinity vi-cinity is directed by II. H. Argubright, division deputy collector for the territory terri-tory embracing Weber, Davis, Morgan land Daggett counties. The local revenue reve-nue office is located in Room 201 on the second floor of the postoffice -building. As in previous years, the taxpayer has until March 15, 1920, to file his return of income and pay at least one-fourth of the tax due but revenue , officials are urging everybody to file ! their return as soon as the blank is I received by mail. This not only pre-1 ents a rush of business during the1 last two weeks of the campaign but al-1 lows the revenue officers to give the! taxpayer more individual attention and I .assistance. ! I Reduction In Tax. In the collection of the 1919 income tax the revenue service Is confronted I by fully the same amount of work as I -in previous years although the amount I of money cannot reach the. figure col lected for 191S. This Is due ( the material reduction 'In -tax rates for I both individuals and corporations, ii The individual tax rate for 1919 is j I per cent on the first ,$4000 of net income in excess of the personal ex- cmpUon and S per cent on the balance j In 191S the rates were 6 per cent and ' 12 per cent respectively. The surtax 1 trate for the individuals is the same as ! in 191S, starting at 1 per cent on the I net Income in excess of?5000 without I personal exemption. 1 1 Corporations will pay 10 per cent on the net income in excess of the S2000 exemption, although every corporation, cor-poration, unless exemption is obtained ( from the collector, must file return, i The corporation excess profits rates j are materially reduced"for 1019 audi there is no war profits uixj j 1 Many Delinquents. Accodlng to officers of the revenue service, there was wholesale del in quency among partnerships in 191S for failure to file return of net income. in-come. Under the revenue act of 1918, ' i which is also applicable for 1919. ev- ! ery partnership and personal service j corporation must file return regard-! regard-! less of the income of whether there i was no income. The tax applies only to the individual members of such j partnership but the partnership must i also file return. j "In spite of the campaign of cduca-, cduca-, tion that was undertaken, in 1917, there was considerable msunder-I msunder-I standing as to the liability of individ uals for 191 8," said Division Deputy Argubright today. "Not a few individuals indi-viduals were under the impression I that regardless of the amount of their ; net income J.hey were not requfred to file return unless thrc was tax due I "This is a wrong impression and may at any time lay the individual liable lia-ble to a penalty for failure to file return. re-turn. Any married person or head of a family must file return if the net income, is $2000 or more. If the personal per-sonal exemption 5s such that there is no lax due the return Is known as a non-tax return. The filing of such a return is held under the law to bo just as important as the filing of a taxable taxa-ble return. j "As illustration of this feature a married man may. earn $2500. during 1919 and has five children under IS years of age. His personal exemption is therefore $3000 and he has no tax to pay but he must file return. On the other ground, a married man earns ?1950 in 1919. lie is not required to 'file return of any kind because his net I income docs not reach $2000. I "There has also been more or less confusion regarding the section of the law referring to information aL the source. This has to do with the reporting re-porting of amounts paid. It should be fnllv nndorslnrid that everv individual. partnership and corporation making I payments of $1000 or more in 1919 is required to report such payments on Forms 109C and 1099. which may be obtained at any revenue office. "These payments referred to include interest, rent, salaries, wages, premiums, prem-iums, annuities, compensation, .remuneration, .remu-neration, emoluments or other fixed or determinable gains and profits. It does not include payments' for merchandise, mer-chandise, such as a merchant would make Also such reports are to be mailed to the sorting division, commissioner com-missioner of intcrnnl revenue, Washington, Wash-ington, D. C, instead of to the collector." collec-tor." nn I |