The Filer record. (Filer, Idaho) 1919-1930, 1920-03-04
INCOME TAX
RETURNS DUE
Business Men, Farmers andWage
Workers Must File Schedules
Of Income for 1919.
MARCH IS LAST FILING DATE.
Net Incomes Of 1900 or over, II Sin
Ole; or $1,000 or over II Married,
Must Be Reported.

ibe Income lax imposed DJ At
OF Congress on earnings OF the yeai
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. II single; or II mar
ried and living apart from wife Cor
husband) ; or II widowed or divorced.
$1,000 or over. II 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 Z
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 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 a
dependent, and must file a separate
return.
Personal returns should be made on
Form 1040A. unless the net income
exceeded 5000. In which case Form
-0lO should be used.
Residents OF Idaho should file their
returns with, and make payments OF
Income Tax to, Lewis Williams.
Collector OF Internal Revenue, Boise,
Idaho.
How to Figure Income.
The best way TO find out whether
)ne must file return Is to get Form
l0i0A and follow the instructions
printed on 1t. That form will serve as
/ reminder Of every item OF Income.
md II return Is due II tells how TO
Prepare and file II.
II In doubt on any point as to income
r deductions. a person may secure free
dvlce and aid from the nearest Inter
al Revenue Office.
Guesswork estimates and other hit
r-miss methods are barred when per-
on Is making out his Income Tax re-
irn. Accuracy and completeness must
e insisted upon. The return Is
borough and accurate.
Sa sried persons and wage earners
ust ascertain the actual compensation
'celved. Overtime. bonuses, shares in =
le profits of a business, value OF quar-
RS and board furnished by the EN-
oyer and other items which are COM
ensations for services must be In
uded.
II must be borne In mind that com
'nsation may be paid In other forms
an In cash. A bonus paid In Liberty 4
)nds Is taxable at the market value =
the bonds. A note received In pay
ent for services is taxable income at
face value. and the interest upon
is also taxable
Other Returns Due.
Every partnership doing business I'm
g United States must file return
Form 1865; aud every personal :
rvice corporation must file u similar -
urn.
must file annual re-
ms on Form 1920.
Trustees. executors. administrators
a others acting In a fiduciary capac.
are required TO file returns. In
ne cases. Form 1Oil Is used; Ia
'ers. Form 1910; aud still others,
urns on both forms are required.
returns. ON Forms 1925
l 1895. must be fled by every or
firm or person who paid.
Ing 1919. an amount OF $1,000 In
airy. wages. interest. rent, or other
"a or determinable Income to an
er person, partnership. personal
vice corporation or tiduciary. These
,rmation returns should be for. -
'ded directly to the Commissioner
Internal Revenue tsorting division),
shington. d. &.