The Winslow mail., 1920-02-27
INCOME TAX
RETURNS DUE
Business Men, Farmers and Wage
Workers Must File Schedules
of Income for 1919.
MARCH IS LAST FILING DATE.
Net Incomes of $1,000 or over, If Sin
gle; or $4,000 or Over if Married,
Must Be Reported.

The Income Tax imposed by Act
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 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 Cor husband).
The status of the person on the last
day Of the year fixes the status fol
the year With respect to the above
requirements.
Under any of these circumstances
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, if sufficient to
require a return, all items must be
shown in 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 net income of
$1,000 or more is not considered a
dependent, and must file separate
return.
Personal returns should be made on
exceeded $4,000, in which case Form
1040 should be used.
Residents of Arizona should file
their returns with, and make payments
Of Income Tax to- Alfred Franklin,
Collector Of Internal Revenue, Phoenix,
Ariz.
How to Figure Income.
The best way to find out whether
one must file a return is TO get Form
1O4OA and follow the instructions
printed on it. That form will serve as
a reminder Of every item of income
and if a return is due it tells how to-
prepare and file it.
If in doubt on amy point as to income
or deductions, ajpersontmay secure free
advice and aid from the nearest Inter
nal Revenue office
Guesswork, estimates tand other hit
or-miss methods are barred when a per-
son is making out his Income Tax re
turn. Accuracy and completeness must
be insisted upon. The return is
sworn statement. AS such it must be
thorough and accurate.
Salaried PERSONS and wage$ earners
must ascertain the actual compensation
received. Overtime, bonuses, shares in
the profits of a business, value of guar
ters and board furnished by t!he EN-
ployer and other items which axe con,
pensations for services must be in
cluded.
1t must be borne in mind that com
pensation may be paid in other forms
than in cash. A bonus paid in Libert!
Bonds is taxable at the market value
of the bonds. A note received in pay
ment for services is taxable income al
it's face value, and the interest upon
it is also taxable.
Other Returns Due.
Every partnership doing business il
the United States must file 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 fiduciary capac
ity are required to file returns. LII
some cases, Form 1041 is used; II
others, Form 1910; and still others
returns on both forms are required
Information returns, on Forms 100!
and 1906, must be filed by every or.
ganizati0n, firm or person who paid
during 1919, an amount of $1,000 il
salary, wages, interest, rent, or .othel
fixed or determinable income to an
other person, partnership, persona
service corporation or fduciary. These
information returns should be for
warded directly to the Commissioner
of Internal Revenue (sorting diyiSion).
Washington, D. G.