The daily Gate City and constitution-Democrat. (Keokuk, Iowa) 1916-1922, 1920-12-08
Dep rtment Of Internal Revenue Viii
Send Officers Into Every Sec
ton of Country to
Help.
REQUIREMENTS
SAME
Single Person Whose Net Income is
TX $1,000 and Every Married Per-
son Whose Net income is
$4,000 Must File,

Extensive plans for aiding taxpay-
ers in filing their income tax returns
for the year 1920 are being made by
the bureau of internal revenue Reve-
nue. officers will visit every county
in the United States to assist in
making out the forms. The date Of
their arrival and the location of their
offices will be announced through the
press, or may be obtained on inquiry
at offices of collectors Of internal
revenue and branch offices. The serv-
ices OF government experts hereto
fore offered to city residents will be
continued
Forms for filing 1920 returns OF in.
come will be sent by collectors 20
persons who last year filed a return.
Failure to receive a form, however,
does not relieve q person from his
obligation to file return within the
time prescribed. Copies may be OBJ
tanned from offices of collectors of
internal revenue, branch offices, post
offices and banks, and are expected
to be available on or before Janu.
airy l.
Revenue officers assigned to the
work of assisting taxpayers also will
be supplied with forms, concerning
which, and the various items Of in
rome to be included, they will be pre-
pared to answer any and all queS-
tions. Il has been demonstrated, how
ever, that many questions may be
eliminated if the taxpayer, before
seeking the assistance of revenue
officer, viii carefully study the in
structions on the form.
The period for filing returns Is
from January I to March Is, 1921
The tax, this year as last, 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 second on or before
June IS, the third on or before Sep
tember Is. and the fourth on or be
lore December Is The first install
nent must accompany the filing Of
The return.
Persons whose individual net in
.one for, 1920 was $4,000 and less
should ask for form 1910 A. Those
whose individual net income was in
excess Of $1,000 should ask for form
to4e
The bureau of inteT.al revenue is !
.rging taxpayers not TO delay in the |
fling Of their returns. Merchants and J
business men are casting up their
accounts for the calendar year 1920.
With the facts and figures necessary !
N make a correct return fresh in !
heir minds. the making out of a form
loon after January will be an easier
ask, the bureau points out, than if
delayed.
IF O
yet relating TO returns for the year
1920 are the same as those for the
rear 1919. Every single person
whose net income for 1920 was $1,000
,r more and every married person
Fhose net income was 81 900 or more
must file a return. The exemptions
ire 81 900 for single persons and
z. 900 for married persons and heads
IF familie s plus an additional eX
.nlption Of 5000 for each person de. :
pendent upon the taxpayer for chief
mpport IL such person is under
eighteen years of age or incapable OF
ielf-support A single person may
claim an exemption Of $1,000 as the
lead of a family if he is the sole
mpport Of one or more relatives liv-
ng in the same house with him and
io1d affairs. Deductions from gross .
Income 10 which the taxpayer is en- ,
6tled in arriving at net income are /
hlly explained in the instructions on
sIa forms. /
The bureau is emphasizing this
'ear that the requirement to file 4
eturn rests solely upon persons
Marital status and the amount Of his
her net income for the year 1890
single persons whose net income was
4 900 or more and married persons .
those net income was g N00 OF moro
must file 4 return REGARDLESS of
rhcther their incomes are nOn-taX
tble by reason Of their exemptions
The normal tax rate for 1920 is
ser cent on the first $4,000 Of not
ncorne above the exemption, and s
ter cent IN tho remaining net incOmo
rhe surtay rate, which is computed
Without the benefit OF tho eZomDtiOn,
angps from ! per cent on the amount
5000 to e. per cent on the amount
f net income in excess Of ST ono 900
For the information Of taxpayers in
Hing their returns. there has been
repaired by the bureau Of internal .
evenue 2 eo1i"s Of short articles on
he income rav laws and 1920 regula- I
ions, the firsr NJ which VIII appear
N January Errors heretofore made
fave been noted and the taxpayer
told how this year they may be
wooded.