The Idaho recorder. [volume] (Salmon City, Idaho) 1886-1927, 1920-03-05
INCOME TAX
RETURNS DUE
Business Men, Farmers andWage
Workers Must File Schedules
Of Income for 1919.
MARCH IS LAST FILING Dale.
Net incomes Of $1,000 or Over, II Sin
gle; or $4,000 or Over II Married,
Must Be Reported.
MARCH IS LAST FILING DATE.


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 a net In
come for 1919 amounting to:
$1,000 or over, If single; or II mar
ried and living apart from wife Tor
husband) or IL widowed or divorced.
$1,000 or over, II married and living
with wife Tor 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
return must be made, even though
no tax IL due.
Husband and wife must consider
the income OF both, plus that of de-
pendent minor children, in meeting
this requirement; and, IL sufficient to
require return, all items must be
shown in 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
81 900 or more Is not considered
dependent, and must file separate
return.
Personal returns should be made on
Form 10i0A, unless the net income
exceeded $1,000, In which case Form
1910 should be used.
Residents Of Idaho should file their
returns with, and make payments of
Income Tax to, Lewis Williams,
Collector OF Internal Revenue, Boise,
Idaho.
How to Figure income.
The best way to find out whether
one must file a return Is to get Form
10i0A and follow the instructions
printed on 1t. That form Will servesas
reminder of every item Of Income,
and II return Is due 1t tells how to
prepare and file It.
III In doubt on any point as to Income
or deductions. person may secure free
advice and MD from the nearest Inter
nal Revenue office.
Guesswork, estimates and other hit
or-miss methods are barred when per-
son Is making out his Income Tax re-
turn. Accuracy and completeness must
be insisted upon. The return Is
sworn statement. As such 1t must be
thorough and accurate.
Saaitcd persons and wage earners
must ascertain the actual compensation
received. Overtime, bonuses, shares In
the profits of Il business, value Of quar-
ters and board furnished by the EN-
ployer and other items which are COM
pensations for services must be In
cluded.
II must be borne In mind that COM
pcnsatlon 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 ut
its face value, and the interest upon
1t Is also taxable.
Other Returns Due.
Every partnership doing business In
the United States must file return
on Form 1865: md every personal
service corporation must file a similar
return.
Corporations must file annual re-
turns on Form t120
Trustees. executors, administrators
and others acting in Il fiduciary capac-
ity are required 10 file returns. In
some cases, Form loi1 Is used. In
others, Form 1910; and still others,
returns on both forms are required.
Information returns. ON Forms 1909
and 1906, must be filed by every or
ganization, firm or person who paid,
during 1910, an amount of $1,000 In
salary, wages, interest, rent, or other
fixed or determinahle Income to an
other person. partnership. personal
service corporation or fiduciary. These
Information returns should be for
war,ied directly TO the Commissioner
Of Internal Revenue (sorting diyision).
Washington. u. {.