The Birmingham age-herald., 1922-03-14
INCOME TAX IS DELINQUENT
 WEDNESDAY
Penalty of 25 Per Cent Added to Tax If Delinquent. Other Penalties May
 Be Added

Federal income taxes become de- finquent Wednesday at midnight, after which penalty of 25 per cent at taches. Returns with at least one quarter of the tax payable on in- stallment plan must be in the hands of the local collector of internal rev enue or show postmark prior to mid night of March 15 or be disallowed.
 Deputy collectors have been on nuty for the past month assisting tsxpayers in making out their return and their services will be available foday and tomorrow for those who have not yet filed their returns.
 Those having on account of sick bess or other causes reasonable ex- fuse for not filing their return will hot be immune from payment of pen- .hlty unless they have already made aApplication for extension of time fRhrough the collector.
 All day long yesterday halls of the Hederal building were crowded with Taxpayers eager to file returns be- Fore the time limit allowed by law sapses, and those who have not yet hvailed themselves of the services of sEovernment agents are urged to do seo before the last minute
 Liable for Tax
 Sections of the revenue law relat- 8nE to those liable to pay tax on fheir incomes, as set forth by ". E. Enesd. collector, follows:
 Persons Required to Make Return
 An income tax return must be filed by every citizen of the United States Whether residing at home or abroad, hnd every person residing in the United States, though not a citizen Hhereof, whose gross income for the 4axable period 1921 amounted to R5oo0 or whose net income amounted ae-
 (a) s1.ooo if single or If married Mnd not living with husband or wife.
 (b) S2,0O0 if married and living With husband or wife.
 If the combined net income of hus- band, wife and dependent minor chill dren equalled or exceeded $2,000. or ff the combined gross income of hus- band, wife and dependent minor chil- dten equalled or exceeded S5,000 all such income must be reported on a joint return, or on separate returns Of husband and wife. If single and the net income, including that of de- pendent minors, if any, eaualled or exceeded 5000, or If the gross income equalled or exceeded s5,000, return must be filed A minor. however. having net income of S1,000 or, Sa000 according to the marital status, or a gross income of S5,000, must file a return.
 Under each of the above conditions a return must be filed even though no tax is due. Note especially h. struction &, Credits for Personal Ex emptien and Dependents"
 The income of & minor or incompe- tF ta tate under control of a guardian, trustee or other f1duciary, must be re- DC rted by his guardian or other legal representative.
 Income of (a) estates of decedents before final settlement; tb) trusts, whether created by will or deed, for unascertained persons or persons with contingent interests; or income held or which under the terms of the will or trust may be held, for future distribution, Is taxed to the fiduciary as a single person. except that from the income of an estate there may first be deducted any amount properly paid or credited to benefciaries.
 If the net income of a decedent from the beginning of the taxable period to the date of his death was sf.00o, if unmarried, or s2,o00, if mar ried and living with wife or hus- band. or If the gross income was s5.000 or over, the eXecutor or ad- ministrator shall file a return or Form 1O40 or 1040A for such dece- dent.
 Penalties
 For making false or fraudulent re- turns; Not exceeding s10,0OO or not