Show FORMS FOR INCOME TAX RETURNS the following statement is isred by collector ot 01 internal revenue james H anderson for tho the district of utah forms revised and simplified for filing individual returns of income for the calendar year 1922 ot of and less will be available tuesday ay january 2 at 1 t the office of collector of internal revenue at salt lake city utah and the following branch offices ogden logan richfield provo price and milford utah A copy will vill be mailed to taxpayers who last year tiled filed a return but failure to receive the form does not ieliene a taxpayer ta payer of his obligation to file a return on time on or before march 15 1923 the form has instructions which should bo be carefully read by the taxpayer beffie filling in the blanks A study or of thes r instructions will greatly lessen difficulties heretofore encountered in correctly malting making out the returns returns are required of every single person and every married person not living with husband or wife on december 31 1922 whose net in como come was 2000 or more it if the combined net income of husband wife and dependent minor children equalled equal led or exceeded 2000 or if the combined gross income of ausba husband nd wife and dependent minor children equalled equal led or exceeded all such income must be reported on a joint return or in separate returns of husband or wife if single and the net income including that of dependent minors it if any equalled equal led or exceeded 1000 or it if the gross income equal led or exceeded a return must be tiled filed A minor however having a net income of 1000 or 2000 according to marital status or a gross income ot of must file a return the requirement to file a return of gross income Teg regardless ardless of the amount tit t net income upon which the tax is assessed Is is a new provision net income Is s gross income less c certain deductions which are explained on the form under each of the above cond conditions a return must be filed even though no tax is due the exemptions eions ure arc lado for aln single gle persons and married persons not living with husband or wife 2500 for married persons living with husband or wife whose net income for 1922 w was as or less and 2000 for such persons whose net income was more than the exemption tor for dependent a person under el eighteen years af age or mentally or physically 13 defective the normal tax rates are 4 per cent on the first of net income above the exemptions and S per cent on the remaining net income the tax this year as last may be paid in full at tile the time or of filing the return or in tour four ebli equal al installments due on or b before e f 0 re march larch 15 june 15 september 15 and december 15 if an installment is not paid promptly the whole amount becomes due immediately heavy penalties are provided by the revenue act for failure to file a return churn and pay the tax on oil time |