The Washington herald., 1920-12-13
TAX FORMS WILL.
BEREADY ABOUT
JANUARY FIRST
-------.S SsaiicI--.s !,
Extensive Plans to Aid
Taxpayers Now Un-
der Way.
FORM EXPLANATORY
Expert Government Services
Heretofore Offered to City
Will Be Continued.

Extensive plans for aiding tax
payers in filing their income tax rs-
turns for the year 1920 are being
made by the Bureau of Internal
Revenue. Revenue officers will visit
ever county in the United States to
assist in making out the forms. The
date of their arrival and the location
of their offices will be announced
through the press, or may be OBJ
tanned on inquiry at officers of col
lectors of internal revenue and
branch offices. The services of gov
ernment experts heretofore offered
to city residents will be continued.
Forms for fling 1920 returns of
income will be sent by collectors to
persons who last year filed a return.
Failure to receive a form, however,
does not relieve a person from his
obligation to file return within the
time prescribed. Copies may be OBJ
tanned from offices of collectors of
internal revenue, branch offices.
postoffices and banks, and are ex-
pected to be available on or before
January l.
The period for filing returns is
from January 1 to March Is, 1921.
The tax, this year as last, may be
paid in full at the time of fling
the return or in, four installments,
the first of which is due on or be-
fore March Is, the second on or
before June Is, the third on or be-
fore September Is and the fourth
on or before December Is. The first
installnent must accompany the
filing of the return.
The requirements OF the revenue
act relating to returns for the year
1920 are the same as those for the
year 1919. Every single person
whose net income for 1929 was $1,000
or more and every married person
whose net income was $1,000 or more
must file a return. The exemptions
are $1,000 for single persons and So
900 for married persons and heads of
families, plus an additional eXemp-
tion of 5000 for each person depend
ent upon the taxpayer for chief sup
port il such person is under IS years
of age or incapable OF self support.
A single person may claim an exemp-
tion of $4,000 as the head OF a fam
lily if he is the sole support of one
or more relatives living in the same
house with him, and il he exercises
control over household affairs. De-
ductions from gross income to which
the taxpayer is enlllleu IN drrlNlnS
at net incomes are fully explained
in the instructions on the forms.
The bureau. is emphasizing this
year that the requirement to file a
return rests solely upon a persons
marital status and the amount of
his or her net income for the year
1920. Single persons whose net in
come was $1,000 or more, and mar
ried persons whose net income was
$4,000 or more must file a return
regardless of whether their incomes
are non-taxable by reason of their
exemptions.
The normal tax rate for 1920 is 4
per cent on the first $4,000 of net
income above the exemption, and 8
per cent on the remaining net in
come. The surtax rate, which is
computed without the benefit of the
exemption, ranges from l per cent
on the amount of net income be-
tween $1,000 and $4,000 to SIS per
cent on the amount of net income
in excess of S1,000,000.