The Ocala evening star. [volume] (Ocala, Fla.) 1895-1943, 1920-12-13
AID TO TAXPAYERS IN
FILING INCOME TAX RETURNS

enue officers will visit every county in
thee United States to assist in max
ing out the forms. The date of their
arrival and the location of their Offices
will be announced through the press,
or may be obtained on inquiry at Of
fees of collectors of internal revenue
and branch offices. The services of
government experts heretofore offered
to city residents will be continued.
Forms for filing 1920 returns of in
come will be sent TO collectors by per-
sens who last year filed return. Fail
ure to receive a form, however, does
not relieve a person from his obliga~
ton to file return within the time
Copies may be obtained
from Offices of collectors of internal
revenue, branch offices, postofices and
banks, and are expected to be avail
able on or before January 1.
Revenue officers assigned to the
work of assisting taxpayers also will
be supplies with forms, concerning
which, and the various items of in
come to be included, they will be pre-
pared to answer any and all questions.
1t has been demonstrated. however,
that many questions may be eliminat-
ed if the taxpayer, before seeking the
assistance of revenue officer, will
carefully study the instructions on the
form.
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 filing the
return or in four installments, the
first of which is due on or before
March Is, the second on or before
June Is, the third on or before Sep
TENDER Is and the fourth on or before
December Is. The first installment
must accompany the filing of the re-
turn.
Persons whose individual net in
come for 1920 was $4,000 andN less
should ask for form 1040A. Those
whose individual net income was in
excess of $4,000 should ask for form
104O.
The bureau of internal revenue is
urging taxpayers not to delay in the
fling of their returns. Merchants and
business men are casting up their ac-
counts for the calendar year 1920.
With the facts and figures necessary
10 make a correct return fresh in
their minds, the making out of a form
soon after January will be an easier
task, the bureau points out, than if
delayed.
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 1920 was $1,000 or
more and every married person whose
net income was $4,000 or more must
file return. The exemptions are
$1,000 for single persons and $4,000
for married persons and heads of
families, plus an additional exemption
of 5000 for each person dependent
upon the taxpayer for chief support
if such person is under eighteen years
cf age or incapable of self support. A
single person may claim an exemption
of $4,000 as the head of family if he
is the sole support of one or more
persons living in the same house with
him, and if he exercises control over
household affairs. Deductions from
gross income to which the taxpayer
is entitled in arriving at net income
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 income was $1,000
or more and married persons whose
net income was $1,000 or more must
file return regardless of whether
their incomes are non-taxable by rea-
son of their exemptions.
The normal tax rate for 1920 is a
per cent on the first $4,000 of net in
comes above the exemption, and 8 per
cent on the remaining net income. The
surtax rate, which is computed with
out the benefit of the exemption
1anges from 1 per cent on the amount
OF net income between $4,000 and
$4,000 to So per cent on the amount
of net income in excess of $1,OOO,0O0.
For the information Of taxpayers in
fling their returns. there has beer
prepared by the bureau of internal
revenue a series of short articles or
the income tax laws and 1920 reguia
tions. the first of which will appear OF
January 8. Errors heretofore made
have been noted, and the taxpayer i
told how this year they may be avoid
ed.
Many Ocala homes nave mirror
| that are an eyesore. Have them re