The Birmingham age-herald., 1920-01-24
INCOME TAX BLANKS ARE NOW READY FOR
 DISTRIBUTION HERE
Collector Gives Information As to Requirements of Law In Income Tax
 Payments
of Birmingham, Alabama Statement, December 31, 1919
 RECOITRCEC

Income tax blanks have been re- ceived by John D. McNeel, collector of internal revenue, and will be mailed out this morning to corporations ana partnerships and in few days blanks for individuals for more than 5000 and less than s50O0 will be released. Tax payers should receive the forms through the mail, but if they do not get them after several days they are urged to call at the office or the coI- lector or write and obtain them. All returns must be filed before March l5, it is stated.
 Soldiers are exempt on tax on sal aries up to S3500 according to an am nouncement made by Henry roster ol the internal revenue department, ana the tax on the first $4OOO of a per sons salary is 4 per cent while II IS per cent above $4000 and up to s5O00. after which there is an addition tax. Corporations are required to pay 10 per cent tax on all over $2UOV, While excess profit is exempt on $3O0O, the rate on excess profit tax being 20 and 40 per cent. :. Tn addition to the ordinary personal sxemption of 5000, and additional exemption of 5000 is granted to heads of families and an exemption of s20O is also provided for eacn de- uendant under IS years of age and any who are mentally or physically defec- five The s200 for each dependent may he claimed by any tax payer who IS the chief support of such dependent.
 Persons who claim exemption as .,head of family" must qualify for 1t and two single persons who divide pe- tween them more or less equally the financial and other responsibilities of
 cIa m that ff either one is the head of the family. How ever if a single person actually as s,mes the total responsibilities Of the household and is aided by having one of his brothers or sisters support hlm- self and contributing an amount that could not practically be consldereo more than board, he is entitled to his exemption as head of the family A division of the responsibility will in every case exclude the parties from the claim for additional exemption.
 single person is the head of a family if by December 31 he had be- come the sole support of close rela- lives (by blood. marriage or adop- tion) living in the same house with him and looked upon by them to eXer- cise a greater or less amount of con- troI in the matters affecting the sup port and maintenance of the house. hold.
 To be entitled to exemption for de- nendent the person whom the claim ant supports does not have to be a relative. but can be any child, any cripple or defective. The child of an incapacitated adult may live any where and 1t is necessary that he furnish only more than half of the surport.
 Women who had incomes during 1919 are subject to all provisions of the income tax, and must file her re- turns if her income was more than s100o A public school teacher or other city town, county and state empioye is not taxed on her salary or wages but must file a return if her taxahl le income from other sources was suffi- cient in amount to come within the laws definition to the federal regula tions.
 It also nrovides that married woman who has an income from 7 senarate source than her husband i' entitled to file a senarate return witE respect to that income. Usually husband and wife file ore foi-t return including the income of both How ever. if the husband does not inctud. the wifes income she is required ts file her own return. and if husban nt and wife oither have net income ex ceeding s50n0 they are required to fil. sererate returns.
 With the mailing out of tho blank. it is expected ttat cn-nn~afions pa-tnershins and ind;vidnele will i'm r,Adiate1v bAoin to fila their reeurrs e. as to avoid the confusion ard ron ~es tion later on. Several de~rtre coi1ac to-s are rnceivine inst~"ctinns q, th. wav to fi1' out tho hlarirs ord will h. at the office Of the inta~naI reve--. co''ector to assist persons in th matter.