Courier Democrat. (Langdon, N.D.) 1891-1920, 1920-04-01
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 Sim
gle; or $4,000 or Over II 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 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 If mar.
ried and living apart from wife Coz
husband) or If widowed or divorced
$4,000 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 fol
the year with respect to the above
requirements.
Under any Of these circumstances a
return must be made, eve 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, If sufficient to
require a return, all items must be
shown in a joint return OF 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 a 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 1O40A, unless the net income
exceeded $4,000, in which ease Form
1910 should be used.
Residents of North and South Da-
kota should file their returns with, and
make payments of Income Tax to, ].
w. Nee, Acting Collector of Internal
Revenue, Aberdeen, S. D.
How to Figure Income.
The best way to find u whether
one must file a return is to get a Form
104OA and follow the instructions
printed on it. That form will serve as
a reminder of every item of income,
and if a return is due 1t tells how to
prepare and file it..
If in doubt on any point as to income
or deductions, a person may secure free
advice and aid from the nearest Inter
nal Revenue office.
Guesswork, estimates and other hit
or-miss methods are barred when a per-
son is making out his Income Tax re-
turn. Accuracy and completeness must
be insisted upon. The return is q
sworn statement. AS such it must be
thorough and accurate.
Sa.aried persons and wage earners
must ascertain the actual compensation
received. Overtime, bonuses, shares in
the profits of a business, value of quar-
tiers and board furnished by the EN-
ployer and other items which are com
pensations for services must be in
cluded.
1t must be borne in mind that com
p%ensation may be paid in other form.
than in cash. A bonus paid in Liberty
Bonds is taxable at the market valu,
of the bonds. A note received in pay
ment for services is taxable income a
it's face value, and the interest upo1
it Is also taxable.
Other Returns Due.
Every partnership doing business ii
the United States must file a return
on Form 1865; and every persona
service corporation must fle a simila:
return.
Corporations must 6le annual re
turns on Form 1920.
Trustees, executors, administrator
and others acting in a fiduciary capac
ity are required to file returns. Ii
some cases, Form 1041 is used; II
others, Form 1910; and still others
returns on both forms are required.
Information returns, on Forms 100
and 1896, must be filed by every OF
ganization, firm or person who pai6
during 1919, an amount Of $1,000 /
salary, wages, interest, rent, or othe
fixed or determinable income to ar
other person, partnership, persons
service corporation or fiduciary. Thes
information eturns should be fol
warded directly to the COMMISSIONS
of Internal Revenue (sorting division.
Washington, D. G.