The Bridgeport evening farmer., 1916-12-29
PLEADS E FOR EARLY RETURNS ON STATE
 CORPORATION q! TAXES
Commissioner Expects 35,- 900 Filings-Issues
 Instructions

Collector of Internal Revenue James J. Walsh, announces that the different forms for. corporation and payers in athis district which com prises Connecticut and Rhode Island.
 The number of forms for corpora tions have been reduced to three, namely. Form 1O3O and 103O A for \ other corporations. "
 General Instructions are given rela- tive to their preparation, and the time limit for filing these returns is March l, 1917-the supplementary statements must be complete in every detail, and the non-receipt of forms s no excuse for the non-filing of .-aese returns. The penalty for fail- ure to have returns in the hands of the collector of internal revenue with m the time required by law, is not more tAan $1O,000 and the assess ment iS increased 50 per cent. Ex- tension of time will not be granted one officer is absent from the country will not be a sufficient excuse.
 Corporations are advised that re-
 
 prescribed in former years.
 ga Income tax blanks are Nos. 104O, Revised, and 1041, Revised ,and are to be used as follows: 104O, Revised, for Individuals, 1041, Revised for fiduciar-l les. Taxpayers are requested to, read the form carefully and fill in pages two and three before making entries on page one. The questions noted ac.o~~ 1n%N swers and the wife's income must be stated separately on the return, un- less she, chooses to make a return independent of fthes husband. In no case must. the Exemption of $4,00O be exceeded@ in the combined return of husband and wife. If the wife has no income, thentit should. be so stated ; in the return. For failure to have these returns in the hands of the col lector of internal revenue on or be- fore March 1,e*s1917,e the penalty is { $20. to g$1, ,0o0 and the assessment is increased 50 per cent.
 Taxpayers should bear in mind that these returns should be sworn to be- fore a notary public or other officer authorized by law to administer paths. this includes deputy collectors of in-
 
 and explicit instructions necessary to complete the returns. Y
 Withholding agents on bonds, ac- crued interest, etc, must file their annual reports on or before March Il, 1917. Particular attention is invit-. ed to the Act of Sept, 8, 1916, which reads that nonresident aliens must file g return on Form 1O4O, Revised, 5I. fv.<,, within the United States. Upon filing such. nonresident alien will be allow ed the specific exemption, otherwise not. .., 4a.
 All persons or person having.a net. income of $3,000 or more, including dividends, are required to make and file a return of such income, likewise, persons whose net income is satisfied at the source. Copies of the Act of Sept. 8, 1916, will be furnished upon application.
 In fact, all reports pertaining to the filed on or before March 1, 1917, and all assessments paid by June IS, 1917. fs
 It is requested that any person or corporation who fail to receive their DlanKS Oy JaH. z, VIII AHfAueNA1Ieiy write Collector. Walsh at Hartford. Coni1., requesting that blanks be- for warded.
 Returns may be filed in the follow ing offices which are all located in the post office buildings, Hartford. New Haven, Bridgeport and Provi- dence.
 As the number of returns to be filed will exceed aS,000, 1t is suggested that returns be filed promptly, thereby procuring better and efficient service. this will not in any way effect the taxpayer as the time limit on pay nents is fixed by law, June 15. 1917.