Show INCO INCOME VIE TAX RETURNS tho file following stat statement meIlE is issued uy collector of revenue james 11 II anderson for the tha district of utah borins revised and bimpel fied lor for liling filing individual returns of income lor for t the he calendar year ear 1921 of U and less will ue tie available wednesday january 18 at the office ut of co collector of internal revenue at SJ sau L lake lahe city and the following bi blagich until ollices offices ogden logan rich licud price and milford utah A copy J y will be mailed to taxpayers who 0 last year filed a return but I to receive the form does not lefleve a taxpayer or of ills obligation to lie a return on oil time on or be foie march 15 1922 the form has ben lei n reduced from six to four pages two ot of which are arc devoted to instruct aitio ilicia which should be carefully read by tile hie taxpayer before filling in fit the ll allis A study ot of these instructions will vill greatly lesson lessen difficulties hereto lurn furu encountered in correctly mak mah ilg out tile the returns returns on oil page 1 under tinder tile nead head of income are spaces for reporting the gollu ving items salaries sa uries wages etc falcome front from part fiduciaries fiducia ries etc rents profit or loss from bustness business or profession profit or loss flow sale hale of real estate profit or lues front from sale or of stocks bonds etc aud other income are slabs for entering deductions such as interest and taxes paid during the year losses by fire storm ship or other casualty casually or by theft t contributions bad debts etc on oil page 2 are spaces for entering e explanations pla nations ot of the various items 1 0 the total amount of income from business or profession with de sc Option grocery retail clochin clothing 9 artig store laundry doctor lawyer ramer famer front from rents and royalties sac of property etc lie lurns are required of 0 every single person and every married not living with husband or wife whose net income for 1921 was 1000 or more and ot of every married ej on living with husband hu sTand or wife net income was 2000 or more it if the combined net income of husband wife and dependent anor children equalled equal led or exceeded oraf the combined gross income of husband wife and dependent minor children equalled equal led or exceeded all such income must bo be le ie ported on oil a joint rebun or lii ili i separate te returns of husband or wit biti if eingle and the net income irlue ing that tl U of dependent minors it 1 any equalled equal led or exceeded 1000 or if the gross income equalled equal led or exceeded a return must be filed A mil mh or however having a net income of 1000 or 2000 according to nun mat tit lal status or a gross income of must file a return tio requirement to file a return ol oi gross income regardless of the amona of net iti coule upon which the tax lax la Is assessed isa is a new provision piet net income is gross income loss less cevrain betrain deductions deductions which are explained ua oa the form under each of oc the above conditions a return must ve rie filed even though no tax lax la Is due the exemptions gioi a aie 1000 for single persons and married persons not living with or wife 2500 for married pei sons living with husband lius band or wife aitu whole c net income for ini was or less and 21 2000 for such ons Loiis whose net income waa more than the exemption for dea de pendent a person under tinder eighteen leabo bear of age or mentally or physically defective has been increased front to po A licad head of a faintly a dierson who actually supports in one ona household old ono one oz or more persons closely related to 10 linn lian or her by bacou marriage or adoption Is granted the same ex empt lonz allowed a married person person the normal tax rates are unchanged d 4 per cent on oil thy the first of let iet income above the exemptions and 8 per cent on the remaining net nel income the tax tills luls year as last may he be paid in fit full at the time of filing the return or lit in four equal in due on or before alarca ja june 15 16 september 15 and december 15 heavy laavy penalties are provided b the new revenue act for failure to filo file d a return and pay the tax bax on time announcement will be made through ough the press of ane date ol of re leato of 0 forms 1040 for filing individual return of income of more than ihan 01 arak |