The Weston leader. [volume] (Weston, Umatilla County, Or.) 189?-1946, 1920-03-05
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. u Sin.
gle; or $1,000 or over " Married,
Must Be Reported.

The Income Tax imposed ny het
of Congress on earnings of the year
1919 Is now being collected.
Returns under oath must be made
on or before March - by every ctii-
zen and resident who had a net In
come for 1919 amounting to:
$1,000 or over. II single; or II mar
ried and living apart from wife Tor
husband or II widowed or divorced.
5000 or over, II married and living
with wife (or husband).
The status OF the person on the last
day Of the year fixes the status for
the year with respect to the above
requirements.
Under any Of these circumstances a
return must be made, even though
no tax Is due.
Husband and wife must consider
the income Of both. plus that Of de
pendent minor children, In meeting
this requirement. and. II sufficient 10
require a 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 net income Of
$1,000 or more IS not considered a
dependent. and must file separate
return.
Personal returns should he made on
Form 10i0A, unless the net income
exceeded 5000. in which case Form
1910 should be used
Residents of Oregon should file
their returns with, and make payments
OF Income Tax TO, Milton A. Miller,
Collector of Internal Revenue, Port
land, Ore.
How to Figure income.
The best way to find ctat whether
one must file return is to get Form
10I0A and follow the Instructions
printed on It, That form will serve as
a reminder OF every item Of income,
and IL return Is due 1t tells how TO
prepare and file II.
II in doubt on any point as TO income
n deductions, a person may secure free
ldvice and aid from the nearest Inter-
nal Revenue office.
Guesswork. estimates and other hit
,r-miss methods are barred when per
ION is making out his Income Tax re-
urn. Accuracy and completeness must
,e insisted upon The return Is
worn statement. As such IL must be
borough and accurate.
Salaricd persons and wage earners
luSt ascertain the actual compensation
eceived. Overtime, bonuses, shares In
he profits of Il business. value of quar-
ers and board furnished by the en-
'loyer and other items which are COM
sensations for services must be in
luled.
1t must he borne in mind that COM
sensation may be paid in other forms
han in cash. \ bonus paid in Liberty
sondS is taxable at the market value
t the bonds. A note received in pay
ient for services is taxable income at
Is face value. and the interest upon
is also taxable.
Other Returns Due.
Every partnership doing business In
he United States must file return
n Form 1865; and every personal
arvice corporation must file similar
aturn.
Corporations must file annual re-
rms on Form 1120.
Trustees, executors, administrators
nd others acting in a fiduclary capac-
Y are. required to file returns. In
,me cases, Form 104t is used; in
hers, Form 1910; and still Others,
.turns on both forms are required.
Information returns, on Forms 1909
nd 1906 must he filed by every or
lnization, firm or person who paid,
ring 1919, an amount of $1,00O in
larry, wages. interest, rent, or other
Sed or determinable income to an
her person, partnership, personal
rvice corporation or fiduelary. These
formation returns should be for
arded directly TO the Commissioner
Internal Revenue (sorting divlsica),
n aShinrton ID c.