Evening journal., 1922-01-17
i. 5. TAXI rms
OUTJANUARY IS
All Unmarried Persons Who
Have 81, 900 Net Income
Must File
$1,000 EXEMPTION
FOR THE MARRIED

The following statement is issued
by II. r. Graham, Collector OF In
ternal Revenue. District of Della
ware;
Forms 104eA. revised and simpli-
fed. for fling individual returns OF
income for the calendar year 1921,
OF $4,000 and less will be available
Wednesday, January is, at the office
OF. Collector OF Internal Revenue II.
T. Graham. Post Office Building. A
copy will be mailed TO taxpayers who
last year filed return. but failure
to receive the form does not relieve
taxpayer OF his obligation to file
return on time-on or before
March Is, 1922. The form has been
reduced from six TO four pages, two
OF which are. devoted to Instructions
which should be carefully read by
! the Taxpayer before filling in the
blanks. A study OF these instructions
will greatly lessen difficulties hereto
fore encountered in correctly max
ing out the returns.
On page 1, under the head Of In
come" are spaces for reporting the
following items: Salaries. wages.
/
partnerships, fduclaries, etc; rents
and royalties; profit Cor loss) from
business or profession; profit Cor
loss) from sale OF real estate; profit
Cor loss) from sale OF stocks. bonds.
etc. and other income. Beneath are
spaces for entering deductions such
as interest and taxes paid during the
year; losses by fire, storm, ship
wreck, or other casualty or by theft,
contributions. bad debts, etc.
on page are spaces for entering
explanations OF various items; l. e..
the total amount OF income from
business or profession. with descrip-
tion C'grocery' retail clothing"
Drugstore" laundry" doctor. %
lawyer" "farmer') from rents. and
royalties. sale OF property. etc
Returns are required OF every sin
gle person and every married person
not living with husband or wife.
whose net income for 1921 was $1,000
or more. and OF every married per
son living with husband or wife
whose net income for 1921 was
$4,000 lor more. II the com
bined net income OF husband
and wife and dependent minor
children equalled or exceeded
$4,000, OF n the cor1bine gross in
come OF husband. wife and depend
ent minor children eQualled or ex-
ceedcd $4,000. all such income must
be reported on joint return, or in
separate returns OF husband and
wife II single and the net income
including that OF dependent minors
II any. equalled or exceeded $1,000
or II the gross income equalied OF
exceeded $4,000, a return must hs
, fled. A minor having net income
OF $1,000 or $4,000, according tC
: marital status or a gross income o.
, $4,000, must file a return. The re
I quirement TO file a return OF gross in
5 come regardless OF the amount OF ne
3 income, upon which the tax Is as
] sessed Is a new provision.
. met income" is gross income les.
: certain deductions. which are ex.
planned on the form.
Under each Of the above condi-
tions, return must he filed even
though no tax Is due. The exemp-
tions are $1,000 for single persons
and married persons not living with
husband or wife. s25OO for married
persons living with husband or wife
whose net income for 1921 was
$4,000 or less. and $4,000 for such
persons whose net income was more
than 5000. The exemptions for de-
pendents persons under eighteer
years OF age or mentally or physical.
, " defective" has been increased
from $500 to $500.
A head OF a family a person VIII,
actually supports in one household
s one or more persons related to hin