The midland journal. (Rising Sun, Md.) 1885-1947, 1944-04-14
Declaration OF Esti.
mated Tax--.WhO
Must File

Every single person" who is a
citizen or resident of the United
States must file Declaration of Es-
timated Tax (Federal income and
victory taxes) for 1914 If he expects
to receive during the year more than
$2,7OO equivalent to $51.92 per
week or 225.00 per monthly of wages
that are subject to withholding, or
more than 500 from all other sour
ces provided his total income is ex-
pected to amount to $500 or more.
The term "single person" includes
not only those who have never mar
ried, but also widows, widowers, di-
vorcees, and married persons separa-
ted by mutual consent at the date
prescribed for filing the declaration.
1t also includes a taxpayer who quail
ifies as a ''head of family" for the
purpose of the personal exemption
but who is not married and living
with husband or wife at the filing
date and is therefore treated as a
single person in determining wheth-
er declaration is required.
Every married citizen or resident,
living with husband or wife at the
time prescribed for filing the decla-
ration, must file declaration if he
expects to receive in 1914, either
alone or together with his spouse,
more than $4,000 equivalent to
$3.50 per week or $291.66 per
month"; of wages that are subject
to withholding, or more than 500
from all other sources if the total
of such income for the year plus
wages subject to withholding is ex-
pected to amount either to (a) more
than 1924 for his total separate in
come, or to (b) $1,000 or more for
their total combined income.
In addition, declaration is requir-
ed of aliens who are residents of Can
ada or Mexico and who receive wages
subject to withholding in this coun-
try, within any of the groups stated
above.
AS practical matter, most mem
bers of the armed forces are not re-
uuired to file declarations. Service
personnel who are within the CONT
mental United States on April Is have
no specific exemption from filing, but
the first $500 of their active SER
vice pay is exempt from tax and, as
a consequence, only small proper
ton of them will have enough tax
able income this year to come within
the filing requirements. This $500
exclusion is allowable without dis
tinction as to rank or marital sta
tus of the recipient of the pay. If a
husband and wife are both members
of the armed forces in active service,
then each is entitled to exclude UP to
$500 from his or her separate SER
vice pay before considering any
amount as income for Federal in
come tax purposes.
Husbands and wives who are only
temporarily separated as, for exam
pie, where one is in the armed for
ces, are considered to be Giving to-
gether."
The fundamental purpose of the
pay-as-you-gO system of tax collec-
ton is to keep all taxpayers substan-
TALLY up-to-date on their tax pay
ments. Tax withholding from wages
keeps individuals paid up on their
income taxes if their entire income is
from wages of not more than $1,000
for a single person or $500 for a
married couple. Persons with wages
of more than these amounts, and tax
payers with a taxable income from
sources not covered by Withholding
such as investors, small businessmen,
doctors, lawyers, storekeepers, mem
bers of the armed forces, domestic
and agricultural workers, clergymen,
etc., must file declarations and they
may avail themselves of the install
ment privilege on or before April Is,
1914 by beginning to make quarter
ly payments of the income tax which
they anticipate they will owe for the
year.