The patriot. (Glenmora, La.) 1918-1955, 1920-12-03
INCOME TAX
RETURNS Que.
Business Men, Farmers and Wage
Workers Must File Schedules
of Income for 1919.
MARCH IS LAST FILING DATE.
G&Ot Incomes Of $1,000 or Over, 1t Sin
ate; or $4,000 or Over If Married.
Must Re Reported.

The Income Tax imposed by Act
Of Congress on earnings Of the year
1910 Is now being collected.
Returns under oath must be madA
on or before March Is by every dd-
zen and resident who had net iu-
come for 1919 amounting to:
$1,000 or over, If single; OF Il mar
ried and living apart from wife (oF
husband); or If widowed or divorced.
$1,000 or over, If married and living
with wife Tor husband).
The status Of the person on the last
day of the year fixes the status for
the year with respect to the above
requirements.
Under any Of these circumstances o
return must be made. even though
no tax Is due.
Husband and wife must consider
the income Of both, plus that of de-
pendent minor children, in meeting
this requirement; and, II sufficient to
require a return, all items must be
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
dependent, and must file a separate
return.
Personal returns should be made on
Form 1O40A, unless the net income
exceeded $4,000, in which case Form
1O40 should be used
Residents Of Louisiana should file
their returns with, and make payments
of Income Tax to. r. w. FontenOt,
Collector Of Internal RevnUs. New
Orleans.
How to Figure IneeMs.
TNe best way to End out whether
enc must Gle o return is &C. get Form
HOAOA and SOllOW the instRUctiO0s
printed O0 II That form WIN serve e.
q reminder of every item of iDcOmas
and II q return Is due 1t tells how to
prepare and file it.
II in doubt on any point as to income
or deductions, q person may secure free
ADVICE and aid from the nearest Inter
nal Revenue Office.
Guesswork, estimates and other hit
or-miSs methods are barred when pee-
son Is making out his Income Tax re-
turn. Accuracy and completeness must
be insisted upon. The return Is a
sworn statement. AZ such It must be
thorough and accurate.
Salaried persons and wage earners
must ascertain the actual compensation
received. Overtime, bonuses, shares In
the profits Of a business, value OF quar-
ters and board furnished by the en-
ployer and other items which are CON-
pensations for services must be In
clUded.
II must be borne in mind that conn
pensatiOn may be paid In other forms
than in cash. A bonus paid In Liberty
Bonds Is taxable at the market value
ct the bonds. A note received In pay
ment for services Is taxable income ct
Its face value, and the interest upon
Il u also taxable.
Other Returns Due.
Every partnership doing business In
the United States must file a return
on Form 1865: and every personal
service corporation must dle slmilaR
return.
Corporations must fllS annual re-
turns On Form 1120.
| Trustees, executors, administrators
and others acting in fducfary 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 1856
and 1O0a must be fled by every or.
SANITATION, firm or person who paid,
during 1919, an amount OF $1yO0O In
/ salary, wages, interest. rent, or Cthea
| Fixed or determinable income to an
other person, partnership, perDOnal
service corporation Or fiductary. These
information returns should be for
warded directly to the Commissioners
Of Internal Revenue (sorting divlsionlr
Washington, d. c