Mansfield mirror. (Mansfield, Wright County, Mo.) 1908-1957, 1920-02-26
income TAX
RETURNS Que
Business Men. Farmers and Wage
Workers Must File Schedules
of Income for 1919.
MARCH IS LAST FILING DATE.
Net Incomes of $1,000 or Over. u Sin
ole; or $4,000 :. over il 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
OH or before March IL by every citl-
zen and resident who had Il net in
come for 1919 amounting to:
$1,000 or over. if single; or If mar
ried and living apart from wife Tor
hushand) or If widowed or divorced.
$1,000 or over. if married and living
with wife Tor huShanD.
The status Of the person on the last
day of the year fixes the status for
the year with respect 10 the above
requirements.
Under any of these circumstances Il
return must lie made, even though
no tax is due.
the income of both. plus thaF Of de.
pendent minor children, in meeting
this requirement; and, if sufficient t"
require Il return. all items must be
shown in II 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 n
dependent, and must lille Il separate
return.
Personal returns should be made on
Form 1910 A. unless the net income
exceeded $1,000. in which case Form
1910 should be used.
Missourians should send returns and
payments to Geo. Ii. Moore, Collector
of Internal Revenue. st. Louis, or Geo.
F. Crutchley, Collector of Internal Rev
enue. Kansas City. Mo.
How to Figure income.
The best way to lind III whether one
must file a return is 10 get n Form
1040A and follow the instructions
| printed on it. That form will serve rs
a reminder of every item Of income,
and if Il return is due it tells how to
prepare and file it.
If in doubt on any point as to income
or deductions, a person may secure
free advice and aid from the nearest
Internal Revenue office.
Guesswork. estimates and other hit
| Or-miSs methods are barred when a
person is making II his Income Tax
return. Accuracy and completeness
must he insisted upon. The return is
a sworn statement. AZ such it must
be thorough and accurate.
Salaried persons and wage carners
must ascertain the actual compensa-
ton received. Overtime, bonuses,
shares in the profits of Il business,
value of quarters and board furnished
by the employer and other items which
are compensations for services must
be included.
1t must be horne in mind that com.
pensation may be paid in other forms
than in cash. A bonus paid in Liberty
Bonds is taxable AT the market value
of the bonds. a note received in pay.
ment for services is taxable income nj
its face value, and the interest upon
it is also taxable.
Other Returns Due.
Every partnership doing BUSINESS in
the United States must file Il return
on Form 1865: and every personal
service corporation must lille a similar
return.
Corporations must file annual re-
turns on Farm 11oO
Trustees, executors, administrators
and others acting in n tiduriary capac-
ity are required TO file returns. In
some cases, Form l0il is used; IN
others, Form 1910: and still others,
returns on both forms are required.
Information returns, on Forms 1909
and 1896. must he filed by every or
g%anizatiOn. firm or person who paid,
during 1919, an amount of $1,000 in
salary, wages. interest, rent, or other
fixed or determinable income to an
other IerSon, partnership, personal
service corporation ~ %iiduciary. These
information returnS should be for.
warded directly to the Commissioner
OF Internal Revenue (sorting division),
Washington, ID. Z.