The daily Gate City and constitution-Democrat. (Keokuk, Iowa) 1916-1922, 1920-01-05
Bureau Of Internal Revenue Sends
Out Information of interest to
Those Who Must Pay
Revenue.
MAKING OUT RETURNS
There is Change In Normal Rate and
New Provisions Allow for Pay
ment In Install
ments.

Were you one OF the thousands Of
persons who last year, with unques-
toned honesty OF purpose, filed an
incorrect income tax return? Are
you, or have you been claimant for
refund OF taxes overpaid Have you
been called upon by the bureau OF
internal revenue for payment OF
amounts owed the government
through inadvertence or omissions IN
making out your income tax form?
To sum it up, have you experienced
trouble Of any kind in filing your in
come tax return for 1918?
If SO, this is written for your bene
fit and for the benefit of more than
three million taxpayers who. on or
before March 15. will file income tax
returns for the year 1919. 1t is GER
tain a percentage of these returns
will be incorrect. 1t is equally GER
tain that the percentage of errors
may be largely reduced II taxpayers
will acquaint themselves with the
income tax provisions Of the act Of
February "a, 1919, known. as the
revenue act OF 1918, which provides
for the collection of taxes for the
year 1919 and subsequent years.
Bureau Aids Taxpayers.
AS an aid to taxpayers, there has
been prepared. with the official ap-
proval Of the bureau OF internal reve-
nue., a series OF short articles, OF
which this Is the first, telling how
to make out an income tax return
for 1919, when and where to file it..
and what to do in case you meet with
unusual difficulties. BY making note
Of the information contained therein,
1t is believed that most OF the diff
culties heretofore encountered may
be avoided.
Change in Normal Rate.
Probably the most important
change affecting the average tax
payer is in the normal rate. the ex.
emptions OF $1,000 for single persons
and $4,000 for married persons and
heads Of families remaining the same
as for 1918. THE normal rate for
1919 is 4 per cent on the first $4,000
Of net income above the exemptions
and per cent on the remaining net
income. The normal rate for 1918
was and IL per cent, respectively.
This applies to every citizen and
resident Of the United States. Alien
non-residents receiving income from
sources within the United States are
taxed to the full 8 per cent on the
| income from such sources.
| The surtax rates, which range from
per cent on the amount OF net In
come between $4,000 and $1,000 to IS
| per cent on the amount of income
| in excess OF 100000, remain I'M
changed.
May Pay In Installments.
The tax, as in 1919. may be paid
| in full at the time of filing the re-
| turn, 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 September is,
and the fourth on or before Deem
Der Is. The first installment must
accompany the filing of the return.
The period for filing is from January
/ to March 10. Heavy penalties are
provided for persons who fail or
"willfully refuse" to file their return
1 and pay the tax within the time pre-.
scribed
/ Forms for making returns may be
obtained from offices OF collectors OF
internal revenue and deputy coIlec.
1 tors, postoffices and banks. n your
income for 1919 was $1,000 or less
ask for form 1910 A. II It was more
I than $4,000, ask for form 1910 Re.
turns must be filed with the collector
OF internal revenue for the district