New-York tribune., 1919-12-31


file ma income statement? HoW mach
,piU hare to paY on an annual income
of $l,s79.SO? ! am slngle.
A.--Returns should be fled between
January l and March Is. 1920. at any
district office of the State Income Tax
Bureau, or with the State Comptroller
at Albany. AS single man you would
be entitled to an exemption Of $1,000.
provided you are resident of this
state. If your net income is 81 ,372 so
your tax would be 1912.
Head of Family
Q.-~.7. O. C.: Val an unmarriod man
acho runs aud keeps the home ptth his
sister Aurc to paY tdr or all Ovcr 81, 900
income on is he allowcd $4,000 eremY-
tioN9
s.-As the head of a family you
would be entitled to $4,000 exemption
and 5000 additional for your sister, as
suming that she is dependent upon
you for support. If, however, your in-
come is $1,000 or more you would have
to file return and claim exemption.
Q--C. g.: Ia Must 7 pay state tar
or nv army pay?
(6) Must pay state ta1 on the IN
come received by me from securities
1phach o'rn, during the period sokem !
scds not hui7lg IN the state, or evcn IN
The United .Stotss?
A--(a) No. Any pay received by you
in the government military service is
exempt from taxation.
fb) II you are resident the income
which you receive from securities, as
suming it was 1000 in case you are
ciY ,crl
red. would require you to file a return.
Q.-D. II. NJ: In to~days issue Of
"Tho Eoenin9 Post" IN the Neqo York
ancomc tdG question and GnsUer coiu,nn
Question IS reads as t0NoWs: II moucd
into New York Stnto on December /,
1919. am single and hare no depend
ents and OiU reccire Sl,S0O dUring the
calendar year 1919. VIII ! haze TO make
return and poD the tan? Ans,osr:
Gre dlloWsd personal exemption Of
Sl0oO." Why is u person resident for
part Of q gear tared On his income for
the 'vhols gear!
A.--your attention is respectfully
called to Subdivision of Section $50 Of
the personal income tax law. which de-
fines resident, for the purpose of de-
tcrmning liability to the tax imposed
by this law with regard to the income of
any taxable year, to be "any person who
shall at any time on or after January l,
and not later than March Is of the next
succeeding year, be or become Il resident
of the state The Legislature, after
due consideration, inserted this language
in the act, and it is therefore incumbent
upon the State Comptroller to admin
ister this law in accordance with the
apecifc terms Of this section.
Salary Of United States Officials
Q.~f' ". b.: Docs the "sulorV, go0gos
or Other n2pcnsotioo from the United
States as Gn official thdreof' include
the so!ory oj persons im the military or
nauol !forces Of the United States?
A.~Yes. Because this section must
be construed in conjunction with Section
$50, Subdivision 3, and Section 1853. Sub
division f. The latter section excludes
from gross income the salary or wages
OF persons III the military or naval
forces Of the United States, and the
CORNER defines these organizations as
including the Marine Corps, the Coast
Guard, the Army Nurse Corps. Female,
and the Navy Nurse Corps, Female.
GA. s.: liuo in A'sno Jersey. III rim
tanning on Office il, Neao York City cs a
Ner yorl State. M busiuess comes
iron, Noso iorl, Mem jersey, Ohio Nsm
England, eapor', both dlcect from ior-
e19m tuYer n'so exporting ho'tsrs IN
Ne,o York city, As / nm not pa 10 BIZ
onr Neu Y ort firm, an J Euhlc. and If
50 hoW coald I rrorn'e business coming
from outside OF Ne~ Yorh State if onig
ar q. srldry bosisf
A.~The law imposes a tax or the III
come of non residents derived from
property owned or any business, trade
profession or occupation carried on in
this state You state that YOU are OH
sanried basis and it appears that your
entire time is spent and services rem
dcred within the State Of New York
Therefore. your entire income as such
sales agent is derived from sources
within the state the tax being OH net in
come, you would be entitled to deduct
your expenses in connection with main
taining an Office in New York City
Taxpayers in the counties Of New
York, Richmond and Rockland should
fle their. returns at The New York dis
trict Office of the State Income Tax Bu-
reau at t20 Broadway, New York City.