Evening star., 1944-01-18
Your U. s. Income Tax
(This Is No. rs of a Series.)

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Federal income tax returns for the
calendar year 1943 must, In general,
be filed with the collector Of internal
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 continental
United States, or on sea duty, may
postpone filing returns and making
payments of tax until the 18th day
Of the fourth month following the
month in which they cease to serve,
but not beyond the 18th day Of the
third month following the month tn
which the war ends.
The compensation paid to mem
bers of the armed forces for active
service Is not subject to collection OF
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 es-
timated tax made during 1943, and
the balance, II any, is payable In
cash. II serviceman has no tax
due for 1943 and believes that he is
entitled to a refund for taxes pre-
viously paid for 1912 or 1943, he may
file an income tax return for 1943
to establish a basis for determining
the amount of the refund or credit
to which he is entitled.
Entitled to Exemptions.
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 serv-
ices) received In 1943 as does not
exceed $500. Pay received after
discharge or release from active
service is, however, includible in
gross income even though 1t relates
to services rendered while in active
service. Active service includes
periods during which a person is
absent from duty on account of
sickness, wounds, leave, internment
by the enemy, or other lawful cause
but it does not include retirement
or periods in the inactive reserve.
If member of the armed forces
is not entitled to postpone filing his
return or paying his tax, but finds
that his ability to pay income taxes
has been materially impaired be-
cause of his service, he may request
the collector to grant a deferment
OF payment for a period extending
not more than six months after the
termination of his military or naval
service. The application may be in
the form of letter, and may be
filed with the return, or it may be
submitted to the collector in reply
to a notice and demand from that
official for payment, or even in an
swer to the issuance of a warrant |
for distraint.
No Interest Charged.
If the deferment is granted, no
interest will be charged on the de-
ferred tax and no penalty is in
Cured for nonpayment of this
amount during the period of defer
ment. The deferment of payment |
does not, however, postpone the time !
for filing an income tax return.
If married serviceman is entitled |
to postpone filing his return, his |
civilian wife is entitled to the same
postponement If her gross income
for l943 is less than 81 200. II, how
ever, her gross income is $1,000 or
over she must file a return by March
Is. 1914, unless an extension is OBJ
tanned.
Active service members OF the
armed forces who were liable for the
filing Of declaration of estimated
tax on or before September IS, 1943,
were granted an extension OF time
for such period as may be necessary
but not beyond March IS, 1914.
Where the filing of 4 declaration for
l943 is deferred beyond December 81,
l943. under this extension, no decla-
ration need be filed for that year
If the taxpayer makes his income
tax return and pays the tax in full
on or before March Is, 1914.
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