Daily capital journal. (Salem, Oregon) 1903-1919, 1918-01-07
QUESTIONABLE IS
AID IN PREP AIRING
income TAX REPORT
Some Of the Most Important
Queries Regarding War
Tax Are Answered

Portland Or, Jan. Down at the
office of the collector of internal rev
Ienue thew have evolved a "question-
lnaire y all their own. 1t has no con-
lnection with military affairs except
that it is intended to shed light on
the income and war revenue tax acts
land thus indirectly aid the war by
increasing the celerity and volume of
payment when the time of war tax
collection from June l to Is rolls
around. Following ds the first CON
lsignment.
@. Am required to render a per-
sona1 income tax return for the year
I1917?
A. Yes, if unmarried and your net
IiWome for that year equals or exceeds
$1,000. If you are married NO return is
required unless your net income, in
cluding that of your husband or wife,
Iequals or exceeds $4,000
If YOU act as the guardian of min
or or incompetent person, or as the ad-
ministrator, executor CIR trustee of an
estate or trust, return will be re-
auired of you for and in behalf of
your ward, or the estate or trust for
which you act, if the conditions outlin
as requiring a return, are present in
your case
u. Where should my personal return
for the year 1917 be filed?
A. Section s GAY of the act of Sep
tember 8, 1916, provides that your re-
turn may be filed with the collector or
internal revenue for the district IN
which you have ye.lr legal residence
or principal place of business II your
legal residence is located in one col
lection district and your principal
place of business in another, it is OPP
ltional with which collector your re-
turn shall be filed; but for administra-
tive reasons the commissioner of m
Iternal revenue desires that it be flled
with the collector of the district IN
which your legal residence is located.
@. When may my 1917 return be I'll
ed with a collector of internal reVen-
lue?
A. On any day after December 81,
I1917, but not later than March /, 1918.
@. 4. Will failure to fileGmy return
within tile time prescribed by law
render me liable to any penalty7
A. Yes. Under the provisions Of sec
ton 13 of the act of September s, 1916
as amended, you will be liable to a
specific penalty of not less than 500
nor more than $1,000 if you fail to
have your 1917 return in the office Of
the collector of internal revenue for
lyour district before the close of bust
mess on March l, 1918; and, under the
provisions of section 3176, revised sta
tutes, you will also be naple to 80 per
cent additional tax.
Therefore, you should use extreme
care to sec that your return is placed
in the mails in ample time to reach
the office of your collector before the
close of business March l, 1918.
@. 5. May an extension Of time be-
yond March 1, 1918, De obtained for
the filing of my 1917 return?
A. Yes. IT, on account of illness or
absence from home, you are unable to
render your return within the time
prescribed by law, YOU may obtain an
extension of 30 days if a request there
for is filed with the collector of your
district before the due date of the re-
turn. toee section 3176, revised sta
tutes.) In this request you must state
tne reason why the return cannot be
filed within the time prescribed by
law.
collectors of internal revenue arc
not authorized to grant extensions OF
more than 80 days, but the commission
Ter of internal revenue has authority
under the provisions of section IA (c)
of the act of September s, 1916, to
grant q reasonable extension beyond
90 days in meritorious cases. If you
desire an extension of more than ~
dave ,our rpouest sho4tld be addressed