Show Jan 31 Is Final for Estimate Taxpayers Individual taxpayers 0 o other t the h e r than farmers who were liable to pay declarations of estimated tax form torm or to file amended declarations on or before January are reminded that January is the last day on which they may file completed Income tax returns form 10 10 1040 10 in lieu of ot these declarations of ot estimated tax Individuals who derive at least thirds two of ot their gross Inc in income income In- In c come me for the tax year from farmIng farming farming farm farm- ing may take until February to file tile the completed return If the declaration of estimated tax was was not filed flied on or before January and the completed l Income 1 ome tax tas Is not flied fled d and d the tax paid by January tor February for farmers penaltieS penalties penalties pen pen- for underpayment nt of estimated esti esti- mated tax may be be incurred c d. d If If Ifa a declaration a estimated of of estimated tax form onn was filed on onor on onor or r before January and the he tax paid in accordance l with in instructions instructions In- In individuals are re n not t re required xe- xe d to file lle completed e tax returns forms tOrIM 1040 before April 15 1957 |