Harrisburg telegraph. [volume] (Harrisburg, Pa.) 1879-1948, 1914-01-07
Every Citizen Of the United
States and All Foreigners
Residing Here With In
comes Of $4,000 Affected
HEAVY PENALTIES FOR
VIOLATING PROVISIONS
Filled in Forms Must Be Filed
Not Later Than Thirty
Days After March l Of
This Year

The first forms for the collection OF
ncome tax under the new law, as 1t
lffects the individual, were received in
Harrisburg to-day The forms are
herewith reproduced, as are the follow
ing Instructions which accompany
them:
1. This return shall be made by every
sitizen of the United States. whether
residing at home or abroad, and by
every persons residing in the United
States. though not a citizen thereof,
tor the taxable year. and also by every
nonresident alien deriving income from
property owned and business, trade, or
profession carried on in the United
2. When an individual by reason of
minority, sickness or other disability,
Or absence from the United States, Is
unable to make his own return, 1t may
be made for him by his duly authorized
representative.
3. The normal tax of per cent. shall
less the specific exemption of $1,000 or
$4,000 as the case may be. (ror the
lowabie l Is $780, peo or ss,sass$, as the the
ease may be.) If, however, the normal
tax has been deducted and withheld on
sany part of the income at the source,
I'd as dividends upon the stock or from
the net earnings OF any corporation,
elN., WHICH is I6SdDle upon 1IS net IN
come, such income shall be deducted
from the individuals total net income
tor the purpose of calculating the
vidual is liable for the normal tax of /
per cent. by virtue Of this return. (See
page ], line -
be- CALCULATED as stated on page ].
8. This return shall be filed with the
Collector of Internal Revenue for the
district in which the individual resides
IL he has other place hI aaa
otherwise in the district in which he
has his principal place of business;, or
country, then with the collector for the
district in which his principal business
is carried on in the United States.
=. This return must be filed on or
before the first day of March succeed
Ing the close of the calendar year for
which return is made.
Z. The penalty for failure to file the
return within the time specified by law
is $40 to $4,000. In case of refusal or
neglect to render the return within the
required @ time except in cases of sick
added to amount of tax assessed. In
case OF false or fraudulent return, 100
per per cent snail be added to such tax,
and any person required by law to
make, render, sign. or verify any return
VINO makes any false or fraudulent re-
turn or statement with intent to defeat
or evade the assessment required by
this section to be made shall be guilty
or a mlsdemeanor, and shall be fined
iloI SASeeulnS fA,uuU OF DE imprisoned
not exceeding one year. or both, at the
discretion of the court, with the costs
of prosecution.
8. When the return is not filed with
in the required time by reason of sick
ness or absence of the individual. an
extension of time, not exceeding thirty
DAYS aaS s.,,ar, from March !. within which to
collector, provided an application there
for is made by the individual within
the period for which such extension is
desired. -
g.. This return properly filed out
must pc made under oath or affirma-
tlon. Afhdavits may be made before
any officer authorized by law to ad-
minister oaths. If before a justice of
the, peace or magistrate, not using q
seart sea certl6ate r. t6a Of the clerk of the
ncer TO administer oaths should be at
tached to the return.
10: Expense for medical attendance,
store accounts, family supplies, wages
OF domestic servants, cost of board
room, or house rent for family or pc :
sohal use, are not expenses that can
case ap individual owns his own resi-
dence ne can not deduct the estimated
Naauf value 81 MS rent; neither shall he be
rental Of his home as income
,t - me farmer, in computing the
net net income from his farm for his an
received Tor produce and animals sold
and for the wool and hides of animals
oidusHteTeu, PROVIDED such wool and
hldes are sold. and he shall deduct there
from the sums actually paid as pur-
chase money for the animals sold or
slaughtered during the year
When animals were raised by the
owner and are sold or slaughtered he
shall not deduct their value as expenses
or loss. He may deduct the amount of
money actually paid as expense for
producing any farm products. live
stock, etc. In deducting expenses for
repairs on farm property the amount
deducted must not exceed the amount
actually expended for such repairs dur
ing the year for which the return is
made tSee page 8, item 6.> The cost
3aarep 3f reppiiSaiclng epiSid tools or machinery is a
the cost of the new articles does NOT
exceed the value of the old
IL In calculating losses, only such
losses as shall have been actually sus-
tanned and the amount of which has
been deflnltely ascertained during the
Quoted. - w oe
u; Persons receiving fees or emolu-
ments for professional or other ser
vices, as in the case Of physicians or
lawyers. should include all actual re-
ceipts for services rendered in the