The Butler County press. [volume] (Hamilton, Ohio) 1900-1946, 1920-02-27
INCOME TAX
RETURNS DUE
Business Men, Farmers andWage
Workers Must File Schedules
OF Income for 1919.
MARCH is LAST FILING DATE.
Net Incomes Of $1,000 or over, II SIN
gle; or $4,000 or over If Married
Must Be Reported.

The Income Tax imposed by Act
OF Congress on earnings Of the year
1919 is now being collected.
Returns under oath must be made
on or before March Is by every citi-
zen and resident who had net In
come for 1919 amounting to:
$1,000 or over, L single or II mar
ried and living apart from wife Cor
husband) or If widowed or divorced
$1,000 or over, if married and living
with wife (or husband)
The status OF the person Oh the last
day Of the year Axes the status for
tha year with respect to the above
requirements.
Under any Of these circumstances
return must be made, even though
no tax is due.
Husband and Wits must consider
the income Of both. plus that Of de-
pendent minor children, In meeting
this requirement; and, II sufficient TO
require return, all Items must be
shown In a joint return or in separate
returns OF husband and wife.
A single person with minor depend
ents must include the income of such
dependents.
A minor who has a net income OF
$1,000 or more is not considered a
dependent, and must file separate
return
Personal returns should be made on
Form 1040A, unless the net income
exceeded $4,000, in which case Form
1040 should be used
Residents OF Ohio should send re-
turns and payments to the Collectors
of Internal Revenue ut the nearest of
these cities Cincinnati. Toledo, Co
lumbus, or Cleveland
How to Figure Income.
The best way to find out whether
one must file a return is TO get Form
1o40A and follow the instructions
printed on it, That form will serve as
a reminder Of every item CT income
and il q return is due il tells how to
prepare and file IT.
II in doubt on any point as to income
or deductions, a person may secure free
advice and aid from the nearest Inter
nal Revenue Office.
Guesswork, estimates and other hit
sr-miss methods are barred when a per
SON Is making out his Income Tax re-
turn. Accuracy and completeness must
be insisted upon. The return is a
sworn statement AS such 1t must be
thoroUgE and accurate
Salaried persons and wage earners
must ascertain the actual compensation
received Overtime, bonuses, shares in
the profits Of a business, value OF quar-
ters and board furnished by the EN-
ployer and other items which are com
pensationS for services must be In
Guided.
1t must be borne in mind that com
pensation may be paid in other forms
than in cash A bonus paid in Llbert.
Bonds is taxable at the market value
Of the bonds. A note received in pay
ment for services Is taxable income a
/ its face value, and the interest upoI
1t is also taxable
Other Returns Due.
Every partnership doing business IL
the United States must fle return
on Form 1865 and every persona
service corporation must file simila
/ return.
Corporations must fle annual re
turns on Form 1920
Trustees, executors, administrator
and others acting in fduciary capac
ity are required TO file returns. Il
some cases, Form 1o41 Is used IL
others, Form 1910; and still Others
returns on both forms are required.
Information returns, on Forms 109
and 1896, must be filed by every or
ganization, Arm or person who paid
during 1919, an amount Of $1,000 Il
salary, wages interest, rent, or otbe
/ fixed or determinable income to an
other person, partnership, persona
service corporation or 6duciary Thes
information returns should be for
warded directly to the COMMISSIONS
of Internal Revenue (sorting diyision)
Washington, d. G.