The Arizona copper camp., 1920-02-28
INCOME TAX
RETURNS DUE
Business Men, Farmers andWage
Workers Must File Schedules
of Income for 1919.
MARCH IS LAST FILING DATE
Net Incomes of $1,000 or Over, if SIM
gle; or $4,000 or Over if Married,
Must Be Reported.

HC 1ANOl1lC iAPOSOu ny @ANe
of Congress on earnings of the year.
1919 is now being collected
Returns under oath must be made
on or before March Is by every citi-
zen and resident who had a net in
come for 1919 amounting to:
$1,000 or over, if single; or if mar
ried and living apart from wife Cor,
husband) or if widowed or divorced
$4,000 or over, if married and living
with wife (or husbanO.
The status of the person on the last
day of the year fixes the status for
the year with respect to the abovel
requirements.
Under any of these circumstances a
return must be made, even thought
no tax is due.
Husband and wife must consider
the income of both, plus that of de-
pendent minor Children in meetingI
this requirement; and, if sufficient toI
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 q net income Of
$1,000 or more is not considered a.
dependent, and must file a separate
return.
Personal returns should be made on
Form 1O4OA, unless the net income
exceeded $4,000, in which case Form
1910 should be used.
Residents of Arizona should file
their returns with, and make payments
of Income Tax to, Alfred Franklin,
Collector Of Internal Revenue, Phoenix,
Ariz.
How to Figure Income.
The best way to find out whether
one must file return is to get Form
1O4OA and follow the instructions
printed on it. That form will serve as
reminder of every item of income,
and if a return is due it tells how to
prepare and file it.
If in doubt on any point as to income
or deductions, 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 per-
son is making out his Income Tax re-
turn. Accuracy and completeness must
be insisted upon. The return is a
sworn statement AS 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 business, value of quar-
ters and board furnished by the en-
ployer and other items which are COM
pensations for services must be in
Guided.
1t must be borne in mind that COM
pensation may e>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 pay
ment for services is taxable income at
it's face value, and the interest upon
it is 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 file similar
return.
Corporations must file annual re-
turns on Form 1120.
Trustees, executors, administrators
and others acting in a fiduciary 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 fiduciary These
information returns should be for
warded directly to the Commissioner
of Internal Revenue (sorting division),
Washington, d. G.