The Brattleboro daily reformer. (Brattleboro, Vt.) 1913-1955, 1918-03-13
Instructions Issued by Inter.
nal Revenue Bureau of
Treasury Department
EXEMPTIONS FOR
MANY EMPLOYEES
Heads of Branch Houses and Sub Con-
tractors Keeping the Only Complete
Record Of Payments Should File the
Returns of Information.

WASHINGTON, March 13.-Instruc
lions for all corporations and other en-
ployers or persons who are required by
the war revenue act to report any inter
est, rents, salaries, premiums, annul-
ties, remuneration, emoluments or fixed
and determinahle gains, profits and in
come of $500 or more paid to any per-
son in any taxable year, have been
issued by the internal revenue bureau
of the treasury department.
Under these instructions the follow
| ing payments do not require reports of
information:
Payments made to corporations, as
sociations or insurance companies for
the year 1917.
Bills paid for merchandise, kilograms,
telephone, freight storage and similar
charges.
Bills paid to employees for board and
lodging while travelling under orders or
when employee is employed on salary
basis.
Payments of premiums made to in
surance companies for annual protec-
ton.
Annuities representing return of cor
pus or capital.
Fees To lawyers, doctors and similar
payments aggregating less than $500
j for the year.
Interest accrued on bank deposits be
fore it has been passed to the credit
of the individual deposition.
Salary. wages and other compensa
. tious for service rendered in December
1917. but paid in 1918, unless the
amount was fully due and passed TO The
.. credit Of the individual in December
1917.
Payment of rent made to real estate
agents (but agent must report pay
! ments 10 landlord if the same amounts
to $500 or more during 1910.
Payments made to employees in rae
itorics where thxr brass check or mum
Der system was in use during 1917 ant
Z a record of sufficient details does no
exist and cannot be obtained, beraus
employees are no longer iii the emplo.
of the company. However, in all sue
: eases an accounting system must be IN
. stalled that will enable such employer
TO keep accurate cheek 80 that flu
information can be given in the future
& Living quarters referred to !
8 paragraph %. regulation No. 50 (re
. vised). are quarters furnished for tn
: benefit and convenience of employc
. ONLY When living quarters such a
camps are furnished for the CONVEX
S fence Of the employees. only the 60,
8 need not be added 20 the compensate
g OF the employe.
=I In the case of an employer havin
LA large number Of employees who al
moved from place to place as the c.
!. igencics of the service require az
!. who consequently has no compile
!. record OF annual payments to them
Z any one place, the salary of two re
!. ircsentative mouths may be taken 1" g
g tablish q fair monthly wage. and unlc
= vearlr payment based on this cstima
/. in the ease Of an employee amounts
p $500 or more no return of payments
s. such employee i required for 1917.
p PAYMENTS made by branches OF bu
. ness houses located in foreign cou
. tries to alien employees serving Ill fc
. eign countries need not be reported.
= Returns OF information will not
. required from discussing officers
. payments made to sailors, soldiers
. civilian employees of the United Stat
= GOV eminent, the records in these cas-
. being available to the treasury depa
= ncut al any time.
:. The general instructions are as +
- lows:
= ''lIcads Of branch Offices and ST
. contractors employing labor aud keC
!. ii. the Only complete record Of p'
E ment% should file returns of inform
. ton iii regard to such payments
= rect with the commissioner of int
E nal revenue, sorting division, Washir
. ton, u. G. When the record Is kept
. payments at both the main office i
. the branch office the returne should
. filed by the main office.
. ''Whcrc no address is available
e last known postotice address must
= given. Street and number should
= given when possible
E. Information in regard to whet
= an emplove is single, head of fan
. or married should be given when Pc
= bic