Every evening, Wilmington daily commercial., 1918-02-13
Who ARE LIABLE FOR
FEDERAL INCOME TAX
Limit for Married Persons $4,000
and $1,000 for Unmarried
Persons.

In Wow of the fact that all unmarried
persons whose annual net income Zeal
culated NJ this time for the calender year
IolSl amounts TO 81 900 and all married
persons whose annual net income amounts
10 50 600. are liable for payment of the
new Federal income tax. which is charged
nj the rate of , per cent, and also in view
of the fact that employers must report
the names of all employees to whom wages
amounting To $500 were paid last wear.
practically every adult wage Garner
should become familiar with the law under
which the tax is collected. for failure of
those liable 20 comply with its provisions
carries a punishment. therefore it is
important 70 give heed to the matter.
At the local Internal revenue office.
room No. -. postoiIicc Building, at
Ninth and Shiplcv streets. the govern
Inent has a force Of competent men who
not only will provide YOU with the necess-
ary blanks tSo far rs they are supplied
tut who will also give YOU full instructions
as TO filling out the blanks and paving the
tax The office is fully provided with
blanks for incomes under and over 50 900
q wear and also for the returns which must
be made by employees for employees
at the local office will the filing Of the
return. which must be filed by March
and II must I've paid by June l5. So it
d worth while To give the matter imme-
dlatc attention.
WHAT THE LAW SAYS.
The following information is quoted
from the blanks:
II YOU are citizen or resident of the
nltcd states and Your net income for
1917 cqtalcd or exceeded $1,000. If YOU
are married and live with YOUR wife cor
husband or 81 900. If YOU are not married
or do not live with your wife Tor hushand)
You must make a return
II your net income, plus the net income
oi Your wife (or husband and dependent
chlldrn (If any) amounted 10 $1,000
or more, all such income must he reported.
Income of wife (or huShandl and children
should hc classified IN the same manner
ns Your own income
Income Of dependent children under Is
Years ui age must bc included in their
fathers or mothers return unless such
INCOME was derived from separate
estate under control OF a guardian. trustee.
ur other fiduciary Income of minor
,r incompetent derived from separate
estate. must he reported by hls legal
representative
There are two forms of blanks. the small |
cr for persons whose net income docs not
,Ncccd $1,000 The larger form Is
attended tor persons whose total net
income exceeds $1,000. You NAV use the
malI form. however. even il Your total
rct income exceeds $1,000. provided that
p dacS not exceed your personal exemption
~ more than $1,000, and provided also
that II does not exceed $1,000 If this |
form has not space enough tor all entries. |
iI~U the larger form or make additional !
entries on separate sheet OF paper and |
rttsch II securely
Your collector of internal revenue.
puStothce or bank Will give YOU a copy |
al the larger form.
As a. personal exemption II YOU are 1
married ami live with your wife or hus-
ltnd or are. head OF family You are /
cattlCd to a personal exemption % $1,000 I
piu~ 500 for each dependent child under
l> .or mentally or physically lncapacl-
ta'ed Tor >cli-support Il husband and /
Vlie mako separate returns. tins exemption
MAY he claimed hv cithCr (but not hy both
~ may he divided between them If
lou are moi married or do not live with |
wife or husband or are not head IF a /
umlv. You are entitled 10 a personal I
, Ncmptlou Of $1,000 only i head OF /
family lS a person who in accordance /
with some moral or legal obligation |
actually supports and maintains one or /
more lndrvldua closely related 10 him /
~ her by blood. marriage or adoption /
IA affidavit uaSt be executed by the /
b, rson whose income Is reported unless /
W. Is minor or unless he Is I'LL absent /
rum the country. or otherwise inca /
Iacltated IN which case an agent may /
execute the affidavit The oath will bo /
administered without charge hv any I
or deputy collector of internal /
revenue OF II YOU are IN the military or /
naval service of the nited States bv any /
military or naval officer who Is authorized 7
io administer oaths for purposes of mill I
tarN or naval justice ana administration
n an interual revenue officer l. not avail /
,,hle the return should he sworn TO before |
= notary public justice 81 the peace |
~ other person authorized To administer /
aaths IL u not necessary 60 show the !
iofal not income or amount OF tax due /
d. tho officer who administers the oath I
send the return 20 the collector Of /
internal revenue for the district IN which /
YOU 1--we 50 that II viii reach him on or (
before March l. lglS. Ii YOU do not +
know the address OF the collector Of IN /
crnal revenue, ask al the postofflcc or /
tank Local returns should be sent to !