The Ocala evening star. [volume] (Ocala, Fla.) 1895-1943, 1919-02-24
INCOME TAX
INSTRUCTIONS
All kiable for the Tax Must Pay by
March Is or They Will be
Subject to Penalty

Jacksonville, Feb! 23.-With the
passage of the new revenue bill the
problem of making out an income tax
return for 1918 is presented to mill
ions of taxpayers and Collector of In
ternal Revenue James NJ. Cathcart
for weeks has been preparing for the
income tax drive now on in Florida.
Last year the taxpayer had to keep
in mind the provisions of the 1916 and
1917 acts, both of which were effec-
tive. This year he has only one law
To consider. The new revenue bill,
however, contains a number of i'm
portant changes, with which, in order
to fully comply with the law, taxpay
ers must acquaint themselves.
Probably the most important
change affecting individuals is the
rate, the exemptions of $1,000 for
single persons and $4,000 for married
persons and heads of families remain
ing the same as under the 1917 act.
The normal rate of tax under the new
act is per cent on the first $4,000 of
net income above the exemptions and
II per cent on the remaining net in
come This. applies to every citizen
and resident of the United States.
Alien non-residents of the United
States having property here are tax
ed on the income from that property
To the full IL per cent of the normal
tax For 1919 and subsequent years
the rates are fixed at and per cent
respectively. Under the 1917 act the
normal rate was per cent on net in
come in excess of the exemptions.
Under the 1916 act the normal rate
was 2 per cent on the net income of
single persons in excess of $4,000 ana
2 per cent on the net income of mar
ried persons and heads of families in
excess of $4,000. The normal rate of
tax on incomes in excess of the ex-
emptions provided for by the 1916
act, therefore was 4 per cent.
The new bill provides an additional
exemption of 5000 for each perso1.
dependent upon the taxpayer for chief
support, if such person is under
eighteen years of age, or incapable
Of self-support. Under the 1917 act
the $500 exemption was granted only
for each dependent child of the person
making the return, or when the return
was made by the head of family. for
each dependent child of a family. A
head of a family is one who supports
one or more persons closely connected
with him by b lood relationship, re-
lationship by marriage or by adoption.
The period for filing ends March
Is. The tax may be paid in full at
the time of filing the return, or in
four installments the first of which
is due on or before March Is, the sec
ond on or before June 15, the third on
Or before September Is and the fourth
on or before December Is.
Heavy penalties are provided for
persons who fail or "wilfully refuse"
TO file their return and pay the tax
within the time specified by law. For
failure to file return the penalty is
a fine of not more than $1,000 and an
additional assessment of 25 per cent
of the amount of tax due. For Evil
fully refusing" to make a return the
penalty is a fine of not more than
$4,000, or one years Imprisonment,
or both. A similar penalty is pro-
vided for making fraudulent return,
and, in addition, an assessment of so
per cent of the amount due. Persons
who fail to pay the tax when due are
subject to fine of not more than
$1,000 and an assessment of 5 per
cent of the amount unpaid, plus / per
cent interest for each full month dur
ing which it remains unpaid.
Forms for making returns may be
obtained from the Offices of Collector
Cathcart in Jacksonville, Gainesville,
Tallahassee, Pensacola. Daytona, Key
West, Tampa, st. Petersburg and
Miami as well as from deputy .collec-
tors in the field.
Taxpayers with incomes of less
than $4,000 should ask for form
1040 A. Those with incomes of more
than $4,000 should ask for form 1040.