Harrisburg telegraph. [volume] (Harrisburg, Pa.) 1879-1948, 1919-02-20
FILING OF TAX
STATEMENTS TO
START IN WEEK
Four Experts to Explain How
to Fill Out Large
Blanks

-Four tax experts will arrive in
Harrisburg Monday to assist resi-
dents of the vicinity in making out
! their income tax statements, which
must be filed at the office of the In
ternal Revenue Collector by March
10, by. every single man whose in
come is $1,000, and every married
man whose salary is $4,000. The
tax experts will give their advice
free to those who call at the ofiice
| of the Internal Revenue Collector,
in the Post Office.
The income tax blanks will be
received at the Office of the revenue
collector this week or early next
week. Few persons will have any
difiiculty in answering without as
sistance the first twelve questions
shown on the blank. When it comes
TO hlling out the table that follows
question 13 and the table in which
the tax is computed, some persons
may need help before they can make
correct answers. The taxpayers will
find that the return ,blank is printed
on both sides of sheet nearly three
feet long, folded twice. The blank
spaces on the front and back of the
first page must be filled out and the
page detached and sent to the COL
lector.
The second page, called the
work sheet" contains the same
| blank. This work sheet is retained
| by the taxpayer and 1t is advisable
to I'LL this out first SO that any mis-
takes that may be made may be cor
| rected in making out the form to be
sent to the collector. The third page
OF the form. also printed on both
SIDES, contains instructions for the
! guidance of the taxpayers, and
| Sn0nI6 he x..ifh %
the form that goes to the collector.
| Much Work to Do
The letters "a" "E" and "I" are
referred to in column one of the
table under question 13 of the re-
turn blank. This means the sched-
ules under these letters to be found
on page two of the instructions. The
information called for in columns
TWO 10 hVe, inclusive. in the table
| under question IS will be easily un-
derstood from the reading. When
/ 1T comes to giving the rate asked
Tor IN column of the table, under
! the headline, Wear and tear (de-
preciation) and depletion charged
OH, this explanation may be help
full: The Department of Internal
Revenue has sort of amortization
table in which the life of buildings
and other property is estimated.
| AtS AS "a luOueTn SkSScraDer,
construction of brick and stone, is
estimated, for instance, to be fifty
years, While that 'of frame build
ing is estimated at twenty years.
! Ihe rate of wear and tear is deter
mined by charging off each wear n
certain reasonable amount for de-
probation and dividing that by the
cost of property. The other columns
IN TINS table explain themselves.
Having filed out all the other
| blanks of the return form, the tax
payer finds near the bottom of tbe
first page the heading, Calculation
OF Tax" This particular form. it
must be borne in mind, is for the
taxpayer having a net income OF not
more than $4,000. OF this amount
$1,000 of the income of a single
man is exempt from taxation. and
$1,000 of the income of a married
man. therefore, in this class of
taxpayers there is left to be taxed.
IN IN tne case or single man, the diff
ference between the amount of the
exemption and the amount of the
income, lat the rate of six per cent.
In the case of a married man. he
| VIII pay tax on the differences he
tween tho exemption of $4,000 and
the rem. lder of the income at the
above same rate. Every married
| mai must make a return if his in
come equals or exceeds $4,000, and
every single man must do the same
II his income equals or exceeds ST.
900. V-'
Special Provisions
Then, TO calculate the tax. the
taxpayer should add all of the de-
ductions to which he is entitled. sub
tract the sum from his total income.
and the difference will be the amount
on which he will have to pay a. six
per cent tax. If the TAXPAYER he a
| farmer, there is a special provision
IN the list of instructions. THE
FARMER must obtain from his col
lector and fill out a schedule of
farm income and expenses" and
transfer the net farm income SET
down on this special schedule to
line Il of Schedule A OH Page 9 of
the return sent to the collector.
The taxpayer whose income ex-
ceeds $4,000 and does not exceed
$4,000 must make the return on
Form 1,040, instead of the form here
described, which is form 1,040-A If
the entire family exemption has been
claimed in a separate return by
either the wife Or the husband
He must use form 1,04O if form
| 1,04O-A does not provide all tbe
| facts he has to report, as. for exam
pie, If he receives income from a
partnership or personal service cor
poration with a fiscal year falling
! ma rtiV i'm 1917 md nartI,, a. 80 .