Warren sheaf. [volume] (Warren, Marshall County, Minn.) 1880-current, 1921-03-09
INCOME TAX RETURNS
MUST Be IN MAR. IS
Internal Revenue Bureau Has Many
Ways Of Checking Up on. These
Who Fail to Comply.

The Bureau Of Internal Revenue has
innumerable sources for checking up
persons who fail or ''willfully refuse
to file an income tax return and pay
the amount OF tax due.
One of these Is ''the information at
source" provision of the revenue act
which requires that reports must be
made by all persons, trustees, guardi-
ans, fduciaries, and by partnerships,
personal service corporations and or
CARNATIONS, of payments to others dur
ing the year 1920 of $1,000 or more.
A separate return of information for
each employee whose salary is $1,000
or more is required of employers. The
return must show the name and ad-
dress of each recipient and the amount
paid.
These information returns which are
filed with the Commissioner of In
ternal Revenue at Washington, D. G.,
are carefully checked with the returns
of individual income If John Doe,
who has received a salary of $1,000 or
more during the year 1920, has failed
to report this payment in his personal
return, he will hear from the collector
of internal revenue.
Thousands of delinquents have been
discovered and penalties and taxes ag-
gregating hundreds of thousands of
dollars have been collected as the re-
suit Of this audit.
To avoid penalty; the return must be
in the hands Of the Collector of Inter
nal Revenue for the district in which
the taxpayer lives, or has his principal
place OF business, on or before midnight
of March Is, 1921.
The return must be sworn to before
q notary or other person authorized to
ADMINISTERS AN oath. The tax may be
paid in full at the time Of filing the re-
turn or in fourteaual .installments, due
on or before March Is, June 10, Sep.
TENDER Is, and December 10, 1921. At
least one-fourth of the amount due
must accompany the fling Of the re
turn.
Salary exemptions allowed State EN-
ployees do not apply to employees OF
the Federal Government, such, for ex.
ample, as postmasters.
Births deaths, and marriages during
the year 1920 affect materially income
tax returns for that year.
Millions of babies were added t1
family circles, eachgof whom brings an
sis,s5s L $sssAn h the parents; III:
come tax return
WidoWsfand Widowers who lost their
husbands or wives during the year are
especially affected They are single
for the purposes of the income tax law
and. are granted only an exemption OF
81 ,O0O unless the head of family
Persons who were divorced or sepa
rated by mutual agreement during the
year also must consider themselves as
single persons.
The status of the taxpayer on De
cember 81, 1920, determines the amount
of the exemptions. If on that day tht
taxpayer was married and living will
wife or husband, claim may be made
for the $1,000 exemption. If single, OF
married and not living with wife Of
husband on December 81, the exemption
is only 81, 900. ~ :,
Persons who reached majority dur
ing the year and whose earnings fol
that period amounted to 81 900 or more
or $1,000 or more, according to theil
marital status. must file return ant
pay tax on their net income in excess
Of those amounts e