The Telegraph-courier. [volume] (Kenosha, Wis.) 1888-1946, 1917-02-15
MUST FILE BY MARCH FIRST
Less Than One Third of Kenosha People
to Whom Statements Were Sent Have
Made the Proper Returns to the
County Assessor Of Incomes.

Less than a thousand of the three
thousand Kenosha county people to
whom income tax blanks have been sent
have made the proper return to the SUI
pervisor of incomes and warning is
being sent to all people to send in their
statements. All must be in the hands
of the income assessor on or before the
first of March. In order to be helpful,
Supervisor Dalton has prepared an ex
haustivo statement of the income tax
law which is planned to answer any
question which may arise in connection
with the enforcement of the law. He
says:
The following forms are used by
individuals:
No. 1--(Blue)-To be used by mer
chants, manufacturers, professional
men and may also be used by those
receiving a salary. This is called the
general form and, is adapted to
practically all forms of income
except that of partnership, corpora
tions and farmers.
No. 21-(Pink For salaried people
only. If Form No. l is sent to per-
.eon receiving q salary, the same should
be used as Questions 4 and 26 will
suffice and the rest of the questions
may be ignored. 1t is not necessary
to call for Blank 81.
No. 11-For use Of farmers
No. g. Partnerships - In making
out the partnership form, deduct under
Question 13a the salary actually paid
to the members of the firm. Then each
member should enter this same amount
in Form 81 under Question l. Don It
attempt to take out the personal ex
emption on the partnership form. The
amount remaining after deucting the
general expense including the salary
paid to the partners is taxable
to the firm.
Form 2-For guardians, trustees, ex-
oCuGOIS3 du1n1llSLIdlOIS1 agents anu
others acting in fduciary capacity.
The law requires all of the above to
make report no matter how large or
how small the income. The general
form of this blank is the same as No.
l. Executors and administrators in
making reports where the party died
during 1916 should include the income
of the deceased up to the time of
death plus income received by the
executor or administrator up to
Janary LIST, 1917.
Answering Bothersome Questions
-Residents-If you moved into
the state during the year 1916, you
are required to report income received
during the twelve months of the year
although part of the same was earned
outside of Wisconsin. Wisconsin is
not taking advantage in taxing income
earned outside Of Wisconsin because it
must be remembered that this tax is
payable one. year after the report is
made, and you will have resided in
the state considerably more than one
year before being actually called upon
to pay a tax, although the tax when
payable will be based upon income
earned during 1916.
On the other hand if a party leaves
Wisconsin prior to December 81, 1916,
there is no tax levied for that part
of tho wear dTrin0 which the tax-
payer resided here.
Exemptions.
A deduction of $4,000 is allowed
for a single person and $4,000 for
man and wife. $4,000 additional is
allowed for each child who is under
the age Of eighteen years on December
31st, 1916. An allowance cannot be
made for child over eighteen years,
although entirely supported by the par
ents except in those cases where the
child is physically or mentally in
capicated and would not be able to be
self supporting. An allowance of
$4,000 may be entered for others en-
tirely supported by the taxpayer,
such as the father and mother of
the husband and wife.
Exemptions Not Prorated for Part
of Year
Were you married during 1862 If
so, your exemption is ST. 10000, no mat
ter what time of. Ehagear the nae