The Mellette County pioneer. [volume] (Wood, Mellette County, S.D.) 19??-1971, 1920-03-12
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EEYH2AS Due
Hs'7cc3 Ncn, Farmers and Wage
Workers Must File Schedules
CT income for 1919.
.rCH 10 LAST FILING DATE.
Net incomes OF $1,000 or over, II Sim
gle; or $4,000 over IL Married,
Must Be Reported.

The Income Tax imposed by Act
" Congress on earnings Of the year
1919 is o being collected.
Returns under oath must he made
m or before March L. by every citi-
zen and resident who had a net in
'ome for 1919 amounting to:
$1,000 or over, If single or II mar
led and living apart from wife Cor
n~usband) 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
lay of the year fixes the status for
tae year with respect to the above
9e~IuirementS.
Under any Of these circumstances a
return must be made, even though
no tax is due.
Husband and wife must consider
the income of both, plus thar of de-
pendent minor Children, in meeting
his requirement and, if sufficient to
eGuire a return, all items must he
shown in a Joint return or 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 q
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 North and South Da-
lota should file their returns with, and
make payments of Income Tax to, j.
w. Nee, Acting Collector Of Internal
Revenue, Aberdeen, S. u.
How to Figure Income.
The best way to find ouE whether one
must file a return is to get a Form
iOl0A and follow the instructions
printed on it. That form will serve as
4 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
" deductions, a person may secure
NV uilN dli lIOll ilt Hcdl tSl
internal Revenue office.
Guesswork, estimates and other hit
1r-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
De thorough and accurate.
Salaries persons and wage earners
must ascertain the actual compensa-
lion received. Overtime, bonuses,
shares in the profits Of a business,
value Of quarters and board furnished
~ the employer and other items which
are Compensations for sertSoes must
oe included.
1t must be borne In mind that COM
oensation 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 nav
nent for services Is taxable income at
rs face value, and the interest upon
Il is also taxable.
Other Returns Due.
Every partnership doing business In
liC tlllCu SldttS HuSt HE q 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
and others acting in a iduciary capac-
ity are required to file returns. In
some cases, Form 1041 Is used: In
others, Form 1910; and still others,
returns on both forms are required.
Information returns, on Forms 1899
and 1906, must be filed by every or.
ganizatiOn, firm or person who paid,
during 1919, an amount OF $1,000 In
salary, wages, interest. rent, or other
fixed or determinable income to an
other person, partnership, personal
service corporation or fduciary. These
information returns should be for
warded directly to the COMMISSIONER
Of Internal Revenue (sorting division).
Washington, D. G.