The herald., 1895-01-13
HOW MUCH is YOUR INCOME?
The Income Tax Blanks Which
Will Be Used.
The Forms for Individuals and for
Corporations.
They Show just what the Taxpayer Mast
swear to Before ths First Mon
day In March.

After months OF work by special ex
ports of the treasury, the blank forms
On which persons and corporations will
make their returns under the income
tax law have finally been prepared and
approved by Secretary Carlisle. The
blanks, which are now printed for the
fret time, show how taxpayers will
have to make return of their incomes.
The treasury department has no fear
that the appropriation necessary to en-
ploy additional deputy collectors to en-
force the statute will be beaten in the
senate.
More than 100000 copies OF the two
blanks will be sent out to the internal
revenue collectors for distribution, and
as soon as the appropriation is available
the preliminary work of collection will
be begun.
The blanks must be filed in and re.
turned to the collectors on or before the
arst Monday in March, which this year
falls on the 4th.
The form for personal incomes is No.
365, and is as follows:
form No. 3651
UNITED STATES INTERNAL REVENUE.
Return OF gains, profits and income received
BY citizens OF the United States, whe ether re-
siding at home or abroad, and by other per-
sons residing therein, having an income OF
more than $500 for the year 1894; and by
persons residing without the United States
owning property therein or engaged in any
business, trade or profession carried on in the
United states during said year; and by guard
ians and trustees executors, administrators,
agents. receivers and all persons corpora
lions acting in any fiduciary capacity. (Sec-
tons ~, 20 and 81, act of Aug. Is, 1S94.)
Return to be made to the collector or dep
uty collector of the district on or before the
st Monday OF March, 1895, and the tax to be
pad to the collector or deputy on or before the
first day OF July 1895 (sections 20, 30 and
81 act of August %, 1S94)
Annual return OF gains, profits and income
received by or accrued to - of -, in the
county of -, and - district OF the state OF
- from the first day OF January 1894, to the
thirty.frst day OF December, 1894, both days
inclusive, pursuant to the provisions OF the
internal revenue laws
|. Gross profit from any business, or any in
terest therein, wherever carried on, s..
p From rents rents received or accrued dur
8 From profits realized on sales of real es-
tate purchased since December 81, 1882,
H..
Proceed from sales OF live stock, s..
Proceeds from sales OF agricultural products,
s. Money and the value OF all personal prop
erty acquired by giftsor Inheritance, s..
g. Premium on bonds stocks, notes or cou-
T. Income from profession, trade or other
employment, opt salary or pay. p.
3. from salary, compensation or pay for
particular services, and not including salary
or compensation received from the United
States, 8.
for services in the civil, military, naval or
other service OF the United States, including
salary of senator, representative or delegate
TO- From gains and profits divided or I'M
divided, of any partnership, s.
IL. From interest received or accrued with
In the year upon all notes, bonds, mortgages
or other forms of Indebtedness bearing inter
est, whether paid or not ii good and collecti-
Il From interest or coupons paid or ac-
crued on any bonds or other evidences of in
debtednese, OF any corporation, company or
-. From dividends or interest paid or ac-
crued on the stock, capital or deposits OF any
corporation, company or association, s..
Ii. Income of wife or minor children, COM
puted on the same basis as this return, 5.
10. From all sources not above enumerated,
Total gains, profits and income, s..
DEDUCTIONS.
!. Exempt by law, $4,000.
2. Interest which has become due or which
has been paid during the year. s..
3 National, state, county, school or mu-
nicpal saXes paid within the year, not in
Guiding taxes assessed against local benefits,
4. Amount expended in the purchase or pro-
duction OF live stock or produce sold within
s. Necessary expenses actually incurred in
carrying on any business. occupation or pro-
tession, and not elsewhere deducted in this re-
turn s..
9. Losses actually sustained during the year,
incurred in trade or arising from fires, storms
n = ipWrppk and mDpnSated nv
suranee or otherwise, and not already deduct
ed in ascertain ng profits, 5.
z. Actual losses on sales of real estate pur-
chased since December 81, 1892, s..
8. Debts ascertained within the year to be
worthless, and not elsewhere deducted in this
.. salary, compensation pay over $4,000
irom which the tax OF per csntum has
been deducted or withheld by any paymaster,
discussing officer or other person in the en-
ploy OF the United States, s..
H. Dividends heretofore included in the
estimate OF gross profits, under paragraph -.
received from corporations companies or
socetions, on which the tax Of per centum
has once been paid by such corporation, s..
Total deductions, 3.
Taxable income for the year 1894, s..
Amount OF tax at 2 per cent s..
The person making the foregoing return is
required to answer the following questions,
namely:
L. Had your wife any minor child or
children of yours any income last year?
? Have you included such income or in
5. Have you kept books of account?
A. Is your income srein estimated or taken
from your books?
., Whai are the particular items of closes"
set forth by you opposite paragraph OF ode
- ductions," and when did each occur?
9. Are you citi1 II OF the United States and
what is your occupation?
T. How did you determine that debts re-
turned by you as "worthless could not be col
lcctgaY
y What were the necessary expenses
ana the amount OF each class, included in the
amount set OPP osite paragraph OF "deduc-
tionsY"
The party making the foregoing return must
subscribe to the following:
state OF (ss
county OF -
-, being duly sworn, on his oath Tor affim-
atom. dc poses and US that the foregoing re-
turn contains tull, true particular and cor
rect account OF ali gains profits or income re-
ceiVed by accrued to - from the lst dav of
January, 1894, TO the 3lst day OF December
594 both days inclusive, and that said re-
turn contains a true accO int OF all his income
from every source, whether derived from any
trade profession, employment OF vocation or
from any other sou &c whatever during said
yeah: and that he has not re eived from anv
or oil SO rces OF income together any ofher
sum Tor the said year esidos what is here
in sci forth in detail, aud that he is honestly
and truly entitled to make the deductions from
hisineOrc for said year rs specicu Nv stated
in detail, and that the written answers TO me
above questions are rue.
sworn % and subscribed before me this -
day o. --i l,N3.
Where no return Is made on form 3S5 or