The Lee County journal. (Leesburg, Ga.) 1904-19??, 1920-08-07
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, II SIN
ole; or $1,000 or over II Married,
Must Be Reported.

The Income Tax imposed by Ac'
az Congress on earnings OF the yeai
1919 is now being collected.
Returns under oath must be mads
on or before March 10 by every cltt
gen and resident who had a net 10
come for 1919 amounting to:
$1,000 or over, IL single; or II mar
Fied and living apart from wife (o'
husband) /; or II widowed or divorced
$1,000 or over, If married and livina
with wife Tor husband).
The status Of the person on the last
day ~ the year fixes the status foi
the year with respect TO the above
requirements.
CndaR any of these circumstances
return FAUST be made, even though
no tar 10 due.
Husband and wife must consoles
the income OF both, plus that OF do
pendent minor children, in meeting
this requirement; and, IL sufficient to
require q return, all items must be
shcwa Ia Q Saint return or In scparau
returra Of husband and wife.
A single perDOu with minor depend
entS must Include the income Of such
appendicitis
A minor Who has g net inc0me Of
$1,000 or more IL not considered
dependent and must Ale separate
return.
Personal MtuYag eh0uld ne made or
Form IO4oA. uRless the net income
exceeded $4,000 In which case Form
1910 should be used.
Residents Of Georgia sAculd file
their returns Vita. anG make payments
az Income Tax to, Aaron Q. Blalock,
Collector Of Internal Revenue. At
lnnta.
how 20 Figure income.
The best way to find out whether
Oae must file a return ID 10 set Form
1OiOA and follow the instructions
printed on It. That form will serve a'
d reminder Of every itSm OF income
and IL return is due II tells how tc
prepare and file II.
Il in doubt on any point as to income
or deductions, person may secure free
advice and aid from the nearest Inter
Aal Revenue office.
Guesswork estimates and other hit
OTsAiss methods are barred when per
a0n ID making out his Income Tax re-
turn. Accuracy and completeness must
b@ insisted upon. The return Is q
UNOrn statement. AS such 1t must be
thorough and accurate.
1alaried persons and wage earners
muae m@csrtain the actual compensation
rasstved. Overtime, bonuses, shares In
the profits Of a business, value of quar-
tere and board furnished by the EN-
ploy0R and other items which are com
penEations for services must be in
cludAd
1t must he borne in mind that com
pensation may be paid in other forms
than In cash. A bonus paid in Liberty
Ronds il taxable at the market value
Of the bonds note received In pay
nent for services is taxable income al
It's face value, and the interest upon
Il 10 also taxable.
Other Returns Due.
Every partnership doing business In
the United States must file "A return
on Form 1865; and every personal
service corporation must file similar
return.
Corporations must fle annual re
turns on Form 1920
Trustees. executors, administrators
and others acting In a fiducary capae
ity are required to file returns. Ir
some cases, Form 104i Is used: In
others, Form 1910: and still others
returns on both forms are required.
Information returns. on Forms 1905
and 1896. must be filed by every or
ganization. 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 person, partnership, personal
service corporation or flduciRry. These !
information returns should be for.
warded directly to the Commissioner
Of Internal Revenue (sorting divlsion),
Washington, d. G,