Norwich bulletin., 1919-08-08
RULES FOR ALIENS.
 WHO LEAVE COUNTRY

1 On account Of the unusual exodus of | aliens from the United States. follow | ing the arrnistice agreement and the treaty Of peace, it has become neces- sary to outline uniform procedure as to the manner in which the income tax should be collected from aliens seeking passage abroad. For this reason. Col lector of Internal Revenue James J. the revenue act of 1918 regarding the same:
 "If the commissioner finds that a
 taxpayer designs quickly to depart
 from the United States. or to remove
 his property ti1erefronn. or to conceal
 himself and his property therein, or to
 do any other act tending to prejudice Or render intellectual proceedings to
 then last past. or the taxable year
 then current. unless such proceedings
 be brought without delay. the comnis-
 sioner should declare the taxable peri
 cd for such taxpayer terminated at the
 end of the calendar month then last
 past and shall cause notice of such
 finding and declaration to be given the
 taxpayer, together with a demand for
 immediate payment of the tax for the
 taxable period so declared terminated
 and of the tax for the preceding tax
 able year. or so much of said tax is
 unpaid. whether CT not the time other
 wise allowed by law for filing return
 and paying the tax has expired: and
 such taxes shall thereupon become
 immediately due and payable"
 In order that the provisions of the
 foregoing section may be strictly en- forced with the least possible friction and discomfort to persons who are re-
 turning to their native land. the fol- lowing rules have been outlined:
 Aliens, whether resident or non- resident as to the United States. who desire to depart from this country. should appear before the collector of internal revenue for the district in which the individual last resided and should satisfy all income tax obliga- lions with respect to income received up to and including the preceding month.
 In computing the tax liability of any persons whose taxable period is ter minated in accordance with Section 250 (g). the taxpayer Is entitled to the same personal exemption and credit for dependents as he would have been entitled to had the return been mad for the full taxable year. (See Article 1913, Regulations No. 45.) If any income tax has been withheld from wages or other income of alien, credit therefor should he given to the of income tax due the United States government.
 An alien who Is a resident for in come tax purposes during the year 1918. but decided in 1919 to return to bis native country, should be classi- | fled as a non resident alien for the | taxable period of 1919. This is not to | be construed as ,denriving an alien of | his status as resident in case his l absence abroad is only temporary. A | resident alien with children abroad is i. not head of Q family. A resident alien | Hritll wife residing abroad is not entf- lied to joint exemption. non -resf- dent alien is entitled to personal ex- emption and credit for dependents onlyI In came he is subject of a country which imposes no income tax. or in imposing tax. allows similar credit &o ,itizens Of the Unted States not re- siding in such country. For 8 list of hose countries. see Article so7 which will be supplem ented by list of ad- iitioual countries when the data Is available.
 An American citizen applying for 'ailins permit should satisfy the in-l errational revenue agent in charge hat he has paid all installments of pcone tax due uD to date of depar- ure, and has made arranseme ents for he payment of future installnnents as hey become due. It will not be neces- ary to declare the taxa b1e period of a itizen of the United States closed as provided in Section 25o (g) of the rev nue act of 1918. unless the agent has eason to believe that the departing itizen intends evasion of his income ax liability for 1919. The sailing per- nits will be printed on special paper 0 they may not be easily duplicated nd will be readily distinguished by he revenue agent at the port of de- 'arture.
 In accordance with an agreement Fith the officials of steamship com anies which operate ships entering he United States ports. steamship off, cials will require persons applying or overstamping of tickets to produce
 sailing permit sisned by the proper internal revenue officer.
 In cases where an alien has failed 0 appear before the collector of fn- errlal revenue for his district, prior to eeking passage to foreign country, will be necessary for him to appear efore the collector of internal revenuel or the district in which the port of tion Is located. in order to sat- ;fy his income tax obligations.