The Indianapolis times. [volume] (Indianapolis [Ind.]) 1922-1965, 1935-03-07
LAW REQUIRES
FILING OF u. S.
INCOME RETURN
Failure to Receive Blank
Does Not Excuse
Penalties.
BY GUY I. HELvERTNG
Commissioner q Internal Revenue
Wsiss@r FOR ERE United press

WASHINGTON. March If you
fled an income tax return last year,
a form to be used for 1884 was sent
70 you. But If you have not received
a form. that will not excuse you
from penalties imposed for failure
20 file.
II you did not receive a form and
II you earned or received an amount
of money during the year that re-
quires you % file. you should obtain
one AS promptly as possible.
The law requires the Commits
siouer Of Internal Revenue TO check
Immediately after the returns are
fled to ascertain that all who
should file have done so. and paid
such taxes as are shown 10 be due.
Information l. Checked
To assist the commissioner. it is
required that payers Of money o.
other income report 10 him the
names Of those to whom they make
payments. and such data are sorted
10 the different sections Of the coun-
try and checked by agents Of the
department against the records Of
returns fled
In the event that returns are not
fled BIZ the persons receiving the in
come. the bureau forces determine
the cause, and il is often necessary
to impose penalties provided by law.
Sometimes it becomes the duty of
the commissioners to present the
facts to the courts.
Il Is wei 70 remember that sin
gle unmarried person who received
a net income of less than $1,000 last
year. your government has decreed,
need not make out an income tax
return. But if such a person had a
net income Of $1,000 cor a gross in
come Of more than $4,000 last year.
he is required to make a return but
is permitted certain exemptions.
Instructions on Return
A single unmarried person who
during the wear maintained depend
ents in one household and was their
-'chief support" is entitled to the
personal exemption Of $500 as "the
head If a family" He is also en-
titled TO an additional credit lex
emptionl Of $500 for each dependent
recognized as such by law.
The law recognizes as dependents,
aged relatives. persons mentally or
physically defective. dependent
chiefly upon a taxpayer for support,
and dependent children under 1S.
The instructions upon the return
will inform YOU as to other deduc-
tions 10 which the individual tax
payer is entitled. WidOwerS. widows,
divorces and married persons sep
arated BY mutual consent, are
claSsed as single persons.
Married persons living together
whose aggregate net income for the
year was less than $500 Go not have
10 file. but If for the year 1884 they
had an aggregate gross income Of
$1,000 or more. or an aggregate net
in. ne Of $500 or more. they must
fl
Joint Return Permitted
Husbands and wives living toseth-
or NAV make separate returns or
they may make a joint return Of
the aggregate income Of both. If
separate returns are made. one may
not report income which belongs to
the other but must report only the
income which belongs to him or her.
IN addition TO the personal ex-
emptiOn Of $500 for married per-
sons living together. there Is pro-
vided a credit Of s4O0 for certain de-
pendents. but read carefully the in
rtrttrttnr,s ON the ratllrn form