The Waterbury Democrat., 1945-01-09
YOUR FEDERAL INCOME
 TAX OUR INCOME TAX SYSTEM
YOUR FEDERAL INCOME TAX
No. 5 WHEN AND WHERE TO FILE RETURNS

WHEN AANO NNAENAE AO EAA1
 RETURNS
 Income ta 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- dividuals is the calendar year. Ac- cordingly, returns for the calendar year 1914 must in general be filed not later than midnight of Thurs day, March IS, l945.
 However, if a taxpayer who is required to file an original or amended Declaration of Estimated Tax by January l5, l945, files his annual income tax return for 1924 lon Form l040) and pays all tax due by January IS, his return will serve as both return and declara- ton and he need not file the 1914 declaration This applies to farmers who chose to defer filing declara- tions last April Is; others who filed 1944 declarations but desire to change their estimates by filing amended declarations; and all per sons who owe the final installment of 1914 estimated tax.
 Nonresident aliens who are resi- dents of Canada or Mexico, and whose wages are subject to collec- tion; and all persons who owe the final installment of 1914 estimated tax.
 Nonresident aliens who are resi- dents of Canada or Mexico, and whose wages are subject to collec- ton of United States income taxes at the source by withholding under the pay ay-as-you-go system, arc also required to file their returns at the same time as United States citizens and residents generally-that is, by March IS, 1945.
 Returns by nonresident aliens who are not on the current tax pay ment system must be made on or be- fore the 18th day of the six month after the cloosoeo of the taxable year, 1. e., June 15, 1945, for the calendar year 1914
 If a taxpayer died in 1944, his final return should be filed by his eXecu- tor or administrator on or before March Is ,l945.
 Members of the military or naval forces who, when the return is due, are on active duty outside the Americas or the continental United States (the States and the Dis trict of Columbia), or are 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 on sea duty or out side the continental United States, but not beyond the 18th day of the third month follwing the month in which the war officially ends.
 This postponement applies also to civilian employees of the United States government, or of Federal agencies, who are detained by an enemy government. or are beleagu- cred or beSieged by enemy forces.
 Other individuals who have been continuously outside the Americas for Nore than 90 days are allowed a postponement, for filing return or paying a tax. amounting to such period plus 90 days, but not beyond the 18th day of the third month following the month in which the present war officially ends.
 Civilian citizens of the United States who, on March 15 1945, are residing or travelling outside of the States. the District of Columbia. and Hawaii, but within the Amer icaS, are allowed an extension of tim until June l5. l945. for filing the 1914 return. Those who take advantage of this extension must pay interest at the rate of 6 per cent per annum on the unpaid tax, fl any. from the original due date, usually March i5, until paid.
 If an individual dies after re- turning to the United States from beyond the Americas, the postpone ment to which he was entitled can- not extend beyond the 18th day of the third month following the month in which an cXecutor, admin istrator. or conservator of his estate qualities.
 III d ItOl- dent individual may be granted an extension within which to file a re- turn, upon application 10 the col iector of internal revenue for his district, if appropriate reasons are shown. If the extension is granted, the taxpayer is subject to an inter est charge Of 6 per cent per annum on the amount of tax payable, from the original due date until paid.
 Returns must be filed with the collector of internal revenue for the district in which the taxpayer has his legal residence or principal place of business. Taxpayers with no legal residence or place of busi- ness within the United States should mail their returns to the collector of internal revenue, Baltimore 2, Md. If returns are filed by mail, they should be mailed in ample time to reach the collectors office under ordinary handling of the n1a q He nsA nr hafnrn iI,o J,,a aoto