South Bend news-times. (South Bend, Ind.) 1913-1938, 1917-12-24

by the Associated Employers. 1906
1902 Merchants bank building, and
viii be mailed TO about 1900 en-
ployers OF the city tomorrow.
Rulings Are Not Completed.
Explicit rulings on all features Of
the report by employers have not
been made by the commissioner OF
internal revenue. according TO the
circular. The apparent intent OF
the law is 10 include only such en-
ployes as have received $500 or
more since Jan. but il is possible
that the provision will be extend
ed, by Interpretation, 10 all employees
who have been paid for any period
whatsoever at rate trot would pro
duce more than $500 annually The
Associated Employers circular calls
attention 10 the posi- biiity that such
an Interpretation of the law Will
come later. The circular is as fol-
lows:
Employers of labor in any capa-
city are required by the war reve-
nue. act Of oct 3. 1917, 10 report 20
the internal revenue collector OF
their district the names and ad-
dresses of all employees past and
present. 70 whom they have paid a
wage or salary of $500 or more since
Jan. l, 1917.
Section 1211. title MI, concern
ing Income Tax Amendments" TO
the act of Sept :. 1916. provides.
among other things, that "alI per-
sons, corporations. partnerships. as
sociations receivers. con
SENATORS, and employers, making
payment to another person
of interest, rent salaries, wages.
premiums. annuities. compensation.
remuneration, emoluments or other
fixed, or determinable gains. prof
its and income OF $500 or
more in any taxable year
are hereby authorized and required
TO render a true and accurate re-
turn TO the commissioner of internal
revenue, under such rules and regu-
lationS and in such form and man
ner as may be prescribed by him
setting forth the amounts
of such gains. profits and income.
and the name and address Of the
recipient of such payment
The provisions OF this section shah
apply 10 the calendar year 1917 and
each calendar year thereafter. -
Indianapolis employers after Jan.
/, 1918, may obtain from Peter J.
Kruger collector, sixth internal
revenue district of Indiana Federal
building. the necessary instructions
and forms on which 10 make said
reports of information from the
source. which must be filed with him
not later than March /. 1918, the
last day on which income tax re-
ports must he filed
We recommend that employers
begin now TO compile lists of their
employees, past and present. to
whom they have paid $500 c. more
in wages or salary since Jan. 1 of
this year. Collector Kruger also
suggests that these lists be typewrit-
ten and arranged alphabetically
the employer TO keep a duplicate
copy.
Includes All Employees.
All persons employing labor in
any capacity must report 10 him the
names and addresses Of both pres
ent and past employees TO whom they
have paid during this year a salary
or wage of $500 or more, even
though such employees be no longer
in their employ
Example-AlthOugh John Doe
may not now be in your employ. if
he did work for you for a period Of
time during this year and you paid
him $500 or more as a wage or sal
airy during his employment with
you, report Of that fact must be
made TO the collector. together with
the address John Doe gave you
while he was in your employ. III
John Doe. since leaving your en-
ploy, has been working for some
one else who, during this interval
OF time. has also paid him a salary
or wage Of $500 or more. his pres
ent employer must so report TO the
collector, giving John Does latest
address.
The treasury department may
later issue special rulings on this
section, and may even require en-
pApNNAS " ma ne ltpol u on EN-
ployes who have left their employ
before the employees remuneration
reached the $500. figure. and who
would have received such an
however on their regular
income basis had they remained i'm
the service of the employer, but VINO
left, in some cases, for higher
wages
Pending a further department in
of this section Of the
law, Collector kruger suggests that
facilitate their work in
10 the making out Of these
reports. and expedite the work in
their office as well as his own, by
beginning preparations today to sub
nit 10 him the aforesaid informa-
ton which employers will be re-
quired TO give.