The Kennewick courier-reporter. [volume] (Kennewick, Wash.) 1914-1938, 1920-03-11
INCOME TAX
RETURNS DUE
Business Men, Farmers and Wage
Workers Must File Schedules
of Income for 1919.
MARCH IS LAST FILING DATE.
Net Incomes Of $1,000 or Over, If Sim
gle; or $4,000; !. Over if Married,
Must Be Reported.

The Income Tax imposed by Act
of Congress on earnings of the year
1919 is now. being collected.
Returns under oath must he made
bon or before March 10 by every citi-
zen and resident who had a net in
come for 1919 amounting to-:
! $1,000 or overy il single; or if mar
ried and living apart from wife Tor
husbanO; or if widowed or divorced.
$1,000 or over, if married and living
with wife Cor 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 q
return must he made, even though
no tax is due.
Husband and wife must consider
he income of both, plus thar of de-
PENDENT minor children, in meeting
this requirement; and, if 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
ehts 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 a separate
return.
!. Personal returns should be made on
Form 1910 A, unless the net income
exceeded $1,000, in which case Form
1910 should be used.
Residents of Washington should file
their returns with, and make payments
of Income Tax to, David J. Williams,
Collector Of Internal Revenue, Tacoma,
Wash.
How to Figure Income.
The best way to find out whether one
must file return is to get Form
1040A and follow the instructions
printed on it. That form will serve rs
a reminder Of every item of income,
and II return is due 1t tells how to
prepare and file it.
II In doubt on any point as to income
or deductions, q person may secure
free advice and aid from the nearest
Internal Revenue Office.
Guesswork, estimates and other hit
or-miss methods are barred when q
person is making out his Income Tax
return. Accuracy and completeness
must be insisted upon. The return is
a sworn statement As such It must
be thorough and accurate.
Salaried persons and wage earners
must ascertain the actual cOmpensa-
ton received. Overtime, bonuses,
shares in the profits of business,
value OF quarters and board furnished
by the employer and other items which
are cOmpensations for services must
be included.
1t must be borne in mind that COM
pensatiOn 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 at
its face value, and the interesesupon
Il is also taxable
Other Returns Due.
Every partnership doing business In
the United States must file return
on Form 1865: and every personal |
service corporation must file a similar
return.
Corporations must file annual re-
turns on Form 1920.
Trustees. executors, administrators
ind others acting in fiduciary capac- !
ty are required to file returns. In |
some cases Form 1O41 is uspd :. In |
others, Form 1O40; and still others,
'eturns on both forms are required
Information returns, ON Forms 1899 |
md 1906, must be fled by every or.
firm or person who paid,
Turing 1919, an amount Of $1,000 in |
salary, wages. interest, rent, or other !,
fxed or determinable4 income to an
,ther person, partnership, personal
service corporation or fiduciary. These
returns should be for
varded directly to the Commissioner
" Internal Rova (SOrfiug dfyiSiOn). i