Show i COME TAX RETURNS new forms for filing will bo be available here andary h the following statement is issued by collector of internal revenue james H anderson for the district of utah forms revised and simplified for filing individual returns of income for the calendar year 1921 of and less will be available wednesday january IS 18 a ae the office fic e of collector of internal revenue at salt lake city and tile the following branch offices ogden logan richfield price and mildord MIli ord utah A copy will be mailed to taxpayers who last year filed a return but failure to receive the form does not relieve taxpayer of his obligation to file a return on oil time on or before march 15 1922 the form has been reduced from six to four pages two of which aro are devoted to instructions which should be carefully read by the taxpayer before filling in the blanks A study of these I 1 instructions true will greatly lessen difficulties unties heretofore encountered in correctly making out the returns on page 1 under the head of income are spaces for reporting the following items salaries wages commissions etc income frond from partnerships fiduciaries fiducia ries etc rents and royalties profit or loss from business or profession profit or loss from sale of real estate profit or loss from sale of stocks bonds I 1 etc and other income beneath benrath are spaces for entering deductions such as interest and paid during the year losses by fire storm shipwreck or other casualty casualty or by theft contributions bad debts etc on oil page 2 are spaces tor for entering 1 explanations of the various a items i 1 e the total amount of income from business or profession with description grocery retail clothing drug store laundry doctor lawyer farmer from rents and royalties sale of property etc returns are required of every single person and every married person not living with nith husband or wife whose net income for 1921 was N as 1000 10 00 or more and of every married person living with husband or wife whose net income was 2000 or more if the combined net income of husband wife and dependent minor children equalled equal led or exceeded 2000 or if the combined gross income or of li husband usand wife and dependent minor children equalled equal led or exceeded all of such income must be reported on oft a joint return or in separate returns of husband or wife if single and the net income luc including luding that of dependent minors ors it if any equalled equal led or exceeded tl 1000 or it if the gross income equalled equal led or exceeded a return must be filed A minor however having a net income of 1000 or 2000 according to marital status or a gross income of must file a return the requirement to file a return continued ou on page eight INCOME TAX continued from pa page aal one of gross income regardless off Z the amot amo t 0 f n not et income upon which the tax is assessed is a L new provi SIM net income is grabs income less certain deductions x which are explained in the form under each of the th above conditions a return must be filed oven though no tax is due the exemptions are 1000 tor rox single persons person and married pers persona onh not living with husband or wife 2500 for married persons living with husband or wife hose net income tor for 1921 was or less and 2000 tor for such persons whose net income was more than the exemption for foi dependent a person under eight eighteen eeL years of aga ag or mentally or ghyst cally detective ettye has been indrea increased beld from to A head ot of a family a person who actually supports in one house hord hom one or more persons closely related to him or her by blood marriage or adoption is granted tho same exemptions allowed a married person the normal tax rates are arc unchanged 4 per cent on tile the first of net income above the c empt tons and S per cent on the remaining net income tile the tax this year as last may be paid in full at the time of filing the return or in tour four equal installments duo due on oil or before march 15 june 15 septem septena j ber 15 and december 15 leavy penalties tre provided by athe the new re revenue denue act tor for failure to biffle a return cad pay tile tax on an time announcement be made tl trough the press of the late date of 0 release of forms 1040 for filing andt vidual of income of more than |