The Waterbury Democrat., 1944-01-17
YOUR FEDERAL
INCOME TAX
WHEN AND WHERE TO FILE
RETURNS

Income tax returns of citizens and
residents OF the United States are
required by law to be made on or
before the 18th day of the third
month following the close OF the
taxable year, which for most in
divi6uals Is the calendar year. Ac-
cordingly, returns for the calendar
year l943 must In general be filed
not later than midnight OF Wed
nesday, March IS. 1914.
Nonresident aliens who are resi-
dents Of Canada or Mexico, and
whose wages are subject 70 collec-
ton Of United States income taxes
at the source by withholding under
the pay -aS-you-go system, are also
required to file their returns at the
same time as United States citizens
and residents generally-that Is, by
March IS. 1914.
Returns by nonresident aliens
who are not on the current tax
payment system must be made on
or before the 18th day Of the sixth
month after the close Of the taxable
year, OH June IS, 1874, for the CAL
endar year 1913.
II taxpayer died In 1913, his
anal return should be filed by his
executor or administrators not later
than (a) the 18th day OF the sixth
full calendar month following the
date OF his death. If his last taxable
year began In 1912. or OBJ March
Is, 1914 II his last taxable year
began in 1913.
Members of the military or naval
forces who, when the return is due,
are on active duty uotside the
Americas or the continental United
States the States and the District
Of Columbia). or are on sea duty
may postpone filing returns and
making payments OF tax. until the
18th day OF the fourth month fol-
lowing the month in which they
cease to serve on sea duty or outside
the continental United States. but
not beyond the 18th day OF the
third month following the month In
which the war ends.
This postponement applies also TO
civilian employees OF the United
states Government. or If Federal
agencies, who are detained by an
enemy government, or are be-
leaguered or besieged by enemy
forces.
Other individuals who have been
continuously outside the Americans
for more than 80 days are allowed
q postponement. for filling a return
or paying a tax. amounting to such
period plus 30 days, but not beyond
the 18th day of the third month
following the month in which the
present war ends.
Civilian citizens Of the United
States who, on March IS. 1914, are
residing or travelling outside Of the
States. the District OF Columbia.
and Hawaii, but within the Ameri-
cas-, are allowed an extension Of
time until June IS. 1914, for filing
the 1913 return. Those who take
advantage OF this extension must
pay interest at the rate OF 8 per
cent per annum on the unpaid tax
If any. from the original due date,
usually March IS, until paid.
II an individual dies after return
ing to the United States from be-
You'd the Americas, the postpone
ment to which ne was entitled can
not extend beyond the 18th day OF
the third month following the
month IN which an executor, adj
ninistrator, or conservator Of his
estate qualities.
In unusual circumstances q resi-
dent individual may be granted an
extension within which to file a
return. upon application TO the col
lector Of internal revnue for his
district, II appropriate reasons are
shown. II the extension Is granted
the taxpayer is subject to an In
terest charge Of 6 per cent per
annum on the amount Of tax pay
able, from the original due date
until paid.
Returns must be fled with the
collector Of internal revenue for the
district in which the taxpayer has
his legal residence or principal place
or business. Taxpayers with no legal
residence or place Of business within
the United States should mail their
returns to the collector Of internal
revenue, Baltimore, Md. II returns
ere filed by mail. they should be
vailed IN ample time 10 reach the
Collectors office under ordinary
handling Of the mails on or before
The due date.