The Waterbury Democrat. [volume] (Waterbury, Conn.) 1917-1946, 1944-01-22
YOUR FEDERAL
INCOME TAX
MEMBERS OF ARMED FORCES

A'AA3ANAA~AS4SS VA GAAVASASN - SA~NA@S
Federal income tax returns for the
calendar year 1913 must, in general,
be filed with the collector Of inter-
nal revenue not later than midnight
Of Wednesday, March IS, 1914.
However, members Of the military
or naval forces Of the United States
who, when the return Is due, are
on active duty outside the Americas
or the continental United States
(the States and the District Of Co
lumbia), or on sea duty, may post
pone filing returns and making pay
ments of tax until the 18th day Of
the fourth month following the
month in which they cease to serve
on sea duty or outside the continent
tai United States, but not beyond
the 18th day of the third month fol-
lowing the month In which the war
ends.
The compensation paid to men,
bers OF the armed forces for active
service is not subject to collection o.
income taxes by withholding from
wages. When the return is filed
credit may be taken for payments
previously made on the 1912 income
tax return, and for payments of esti-
mated tax made during 1913, and the
balance, if any, is payable in cash.
If serviceman has no tax due for
1943 and believes that he is entitled
to a refund for taxes previously paid
for 1912 or 1913, he may file an in
come tax return for 1913 to establish
a basis for determining the amount
Of the refund or credit to which he
is entitled.
All military and naval personnel
Of the United States are entitled to
exclude from gross income so much
Of their active service pay (base pay
and additional compensation for
longevity and foreign or special
services) received in 1943 as does not
excel $1,000. Pay received after dis
charge or release from active service
is, however. includible In gross in
come even though it relates to serv-
ices rendered while in active serv-
ice. Active service includes periods
during which person Is absent
from duty on account Of sickness
wounds, leave, internment Of pay
ment for a period extending moi
more than six months after the
termination Of his military or naval
service. The application may be in
the form Of q letter. and NAV be
filed with the return, or 1t may be
submitted to the collector in reply
to a notice and demand from that
official for payment, or even in
answer to the issuance Of a war
rant for distraint. It should show
the beginning date of enlistment OF
service, the applicants present fl
nancial condition, and whether Of
not his ability to pay the tax ha.
been materially impaired by reason
Of military or naval service.
1t Is the duty Of the collecU0t *
determine whether ability to pay
has been materially impaired by mil
itary or naval service, and he Il
authorized to require such proof o.
impairment Of income as he maj
deem advisable. This proof may bt
required In the form Of q financia
statement. or in the form Of an aft.
daVtt.
II the deferment Is granted, NJ
interest viii be charged on the de
ferred tax and no penalty is incurred
for nonpayment Of this amount dur.
ing the period Of deferment. Tht
deferment OF payment does not, how
ever, postpone the time for filing az
income tax return.
If q married serviceman Is en-.
titled to postpone filing his return
his civilian wife Is entitled to The
same postponement II her gross In.
come for 1913 Is less than $1,000
II. however, her gross income Il
$1,000 or over she must file a re.
turn by March is, 1914, unless ar
extension Is obtained. When hi
period Of postponement expires, h,
may then also file o separate return
or they may at that time elect II
file q joint return, which win replace
the return she previously filed. II
deciding whether to file q joint re-
turn, It should be remembered thai
where q husband and wife file 9
joint return for 1913, each Is Jointly
and Severally liable for the entire
amount Of tax shown In the return
and that 1t may be collected in full
from either person.
In figuring the tax forgiveness II
the return. special rules apply tc
members Of the armed forces, as ex-
planned IN Q previous article in chi
series.