The Washington herald., 1919-02-25
19 DAYS TO FILE
INCOME REPORT
First Payment to Be One
quarter of Tax Due
United States.
Income tax reports are due at the

OllltcO OldtSS.
Income tax reports are due at the
office of the collector of internal
revenue within nineteen days.
Persons making such reports al
the same time must pay one-quar-
ter of the tax due, three months be-
ing left in which to pay the
other three-quarters. Final pay
ments must be in the hands of the
district collectors on December Is
1919.
The District of Columbia is in
cluded in the Maryland district for
the collection of internal revenue
with headquarters at Baltimore
Washington taxpayers may send
their returns and their tax lay
ments to the collector at Baltimore
or they may-file them and pay the
tax at the office of the'deputy col
Iector Of internal revenue in the
Legal Building, Eighth and G streets
northwest.
Congress has carefully different
ated between the person who fails
and the person who 'willfully re-
fuses" to make a return and pay
the tax within the time specified by
the new revenue bill.
DeLnquents of the first class are
subject to a fine Of not more than
$1,000. Those of the second class
are subject to a fine of not more
than $4,000. or Imprisonment fol
mi q y -
fraudulent return the penalty is a
fine of not more than $4,000 or i'm
prisonment for one year. or both
and an additional assessment of 4
per cent of the amount Of tax
eVaded.
rs Per Cent Penalty.
For failing to make the return on
time, in addition to the $1,000 fne,
there is an assessment of . per cent
of the amount Of tax due.
Single men or women whose income
amounts to $1,000 for the year 1915
and married men and women whose
income amounts to 5000 must make
a return. The law so specifies, though
single persons are allowed an eX'
emption Of $1,000 and married persons
an exemption OF 5000 on which they
do not have to pay any tax.
Last year income taxes were due on
or before June Is. The Bureau OF
Internal Revenue is seeking to en-
phasize that this year, to avoid pen
atty. the taxpayer must pay at
least one-fourth OF his tax on or be-
fore March Is.
The Bureau OF Internal Revenue is
seeking to impress upon the public
the necessity for compliance witt
that section Of the law requiring a
return of income whether or not the
income is taxable. The single man
with an exact income of $1,000, or
the married man with ar exact in
come Of 5000. who decides that, be-
cause his income is not taxable, he
need not bother about filing a re-
turn, is making a mistake.
A checking system will inform the
Bureau Of Internal Revenue of de-
linquents. Under the information al
source" provision of the act, every
Individual. corporation or partnership
which paid in 1918 to another indi-
viduaI, corporation or partnership 81
90 or more must make return OF
such payment to the Commi ssioner
oil lnteTndl Revenue. utSt ItlNll He
are required Of employers. lessees
and mortCagers of real estate, and
fiduciaries, and must include rents
salaries. premiums and annuities. En-
pIovers are required to make a sep
arate return of each payment of 81
900 or more to employees, and. wher-
ever possible. must state whether the
recipient is single, married or the
head 6f family.
Two Kinds of Forms.
Forms for filing income-tax returns
may be obtained at the offices of col
lectors OF internal revenue. An
nouncement of their date of distribu-
ton will be made by collectors. Tax
payers whose net income for 1918 was
less than 5000 should ask for form
1910 A. Those whose income was more
than 5000 should ask for form 1910.
The man who this year is required
to pay an income tax is urged by the
Bureau OF Internal Revenue to file his
return without delay as a means not
only Of avoiding possible future en-
barrassment to himself, but as an aid
to the government in the collection ot
its war revenue.
TT must be remembered" said Com.
missioner of Internal Revenue Danie
c. Roper, that the revenue to be de.
rived under the current act is to be
used to defray the cost of a war that
has brought victory to the United
States and its allies. The estimated
total is 5000 0o0, 900. Compare this
with the indemnity that would have
been demanded by Germany had vic.
tory been on the other side. The mar
who pays an income tax this year may
do SO with thankful heart, secure in
the knowledge that he is bearing only
his just share of a common burden
which no loyal American would
evade."