The courier-index. (Marianna, Ark.) 1917-current, 1920-01-30
NOW IS Time TO
file TAX REPORT
REVENUE COLLECTOR JACK
WALKER TELLS HOW FORMS
MAY BE SECURED AND WHO
is SUBJECT TO TAX.

Little Rock, Jan. est was an
nounced in the office of Jack Walker
collector of Internal Revenue, that
the federal income tax season opens
today with the distribution of the
formstfor personal returns, and from
now until the night of March Is the
annual returns covering income for
the year 1919 will be figured by CT
zens and residents, together with pay
ments of tax due.
/ The burden of fulfilling this obli-
cation is placed upon the shoulders
of such citizens and residents. Ev-
cry person must determine for HIM
self whether his net income for 1919,
FIGURED ACCORDING TO THE
REVENUE LAW, was sufficient in
amount to require a return.
1T he is single a return is required
If his net income for 1919 was ST.
600 or over. A widow or widower
is classed as single person. A man
or woman living apart from his
wife or husband is also classed as a
single person.
! If he was married and living with
his wife on December 81, a return is
required if his net income for 1919
was $4,000 or over. In his net in
come he must include that of his
wife and minor children, if any.
If tax is due on his income he
must make payment with his return.
This payment may be made in whole
or in part of the tax due At least
one quarter of the tax must accom-
pany the return.
The filing and paying must be done
before midnight of March Is, or he
is classed as a delinquent and is sub
Ject to severe penalties. Two, forms
are being distributed for personal re-
turns. For 1040A is intended for
use by a person whose net income
dods not exceed $4,000. A larger
form, 1040, is intended for each per-
son having net income in excess of
$4,000. Both of these forms are now
available at Internal Revenue offices
and at some banks and postoffices.
1t urged by the Internal Revenue
Bureau that taxpayers obtain their
blanks at once. Failure to have a
blank form at hand for an eleventh
hour return will not relieve a person
of penalty for failure to comply with
the law.
Each form contains instructions
for preparing and filing the return,
and these should be carefully read
and strictly Observed.
There is also provided a work
sheet" which should be used for max
ing the original computations, and
which should be retained and pre-
served by the taxpayer.
Any person who is in doubt on
points affecting his particular case,
should bring such matters to the at
tention of the nearest Deputy Col
lector or Revenue Agent, who will
render every necessary aid without
charge.
Individuals connected with part
nership operations should first ascer-
tain the correct income of such part
nership for distribution in order that
same may be included in their indi-
vidual returns.
When the return is completed it
should be properly executed and inn
mediately filed. Any Internal Rev.
enue officer will administer the nee
essary oath without charge.
1t is pointed out that accuracy in
compiling the return is absolutely
necessary. Mere guesses and esti-
mates as to incomes and deductions
should be avoided, and actual facts
and amounts should be set forth.
And this is equally important in con-
sidering the question of whether a
return is required.