Evening star., 1945-01-14
D. {. Residents
Face Another
lax Day Rush
Quarterly Payment,
Correct Estimate
On Income Due

Correct Estimote
On Income Due. !.
Tomorrow is another income tax
day, but most taxpayers viii find
that they can wait until March is
when final 1914 returns are due.
Crowds are expected tomorrow at
the local collectors ofice at Twelfth
street and Constitution avenue NV.
They probably viii line up. in the
corridor long before the doors open
at $50 am.
Last week an average of 100
persons day called at the ONCE
to get help in making out returns.
Most OF the callers cleaned up
their entire tax return. Some, how
ever, merely paid the last regular
quarterly installment due tonor-
row and will wait until March to
NIL out their final returns and set
tie up the account. Others who
made more money than they esti-
mated last April when they filed
their declarations" are revising
these figures.
Surprises Are Due. .-
Surprises are due many taxpay-
ers this year, because withholding
income taxes from pay envelopes
does not accurately pay the tax
due. Withholdings were made on
the basis OF tables which enabied
the employers to take out what
might be considered 4 rough esti-
mate of what the taxpayer owed.
Consequently, many people will nnd
they paid too little through with
holding and must pay more. Many
others will find that their employ
ers took out SO much that Uncle
Sam owes them q refund.
Because of this unavoidable mac
curacy, the final return must be fled
by March Is for an accurate &C
counting for the year.
The most frequent question In
Washington about taxes yesterday
was: What do I have to do Mem
day?"
The answer. revenue officials say,
Is not so complex.
II you owed that last quarterly In
stalment which was to have been
paid in December, but was post
poned to January, you must pay 1t
tomorrow, or else settle up for the
whole year by filing = final return.
Farmers Given Delay.
On the other hand, if you have
already paid that final instalment,
and believe that your payments
through withholdings and extra
quarterly payments come within 20
per cent of being in line with the
declaration of estimated income and
taxes you filed last April, forget it.
You don't have to do anything until
March IS.
If you have made so much more
income than you estimated last
April, that your tax would be 40 per
cent over the estimated tax, you
face penalty. To avoid this pen
atty, the declaration may be revised
tomorrow or the final return may
be made tomorrow.
Farmers were allowed to, wait
until tomorrow to file their first
declarations of estimated income
and taxes for the year 1874. There
probably are some other persons
who began to make money late in
the year and should =file their first
declarations by tomorrow.
"Unforxiyen" Tar Du>.
One thing many persons are for
getting. 1t is the "unforgiven' tax.
which was computed last year
when the Government changed
over from paying one year, on q
previous years income, to the new
system of pay as you co. Tax
payers were allowed, If they chose,
to pay only one-haf of the ''un-
forgiven" tax last March But If
they paid only one-half of it at that
time, then the other half will be
due March Is. A separate tax bill
will be sent direct to all taxpayers
who owe this extra sum-.
There are three methods of max
ing out the final return for 1914, as
explained in the somewhat simpli-
fed instructions this year.
First there is the little withhold
ing receipt, known as wa" which
many employers already have filled
out and given to their employees.
This form shows the amount Of
wages or salary paid. and the amount
Of withholding. You may use your
withholding receipt as your return, :"
say the instructions, IF your total
income was less than 5000, consist
ing wholly of wages on withholding
receipts, or of such wages and not
more than 500 of other wages, div
idends and interest" No payments
need to be paid in filing the VIA
form as final return. Bills will
be sent later. 81.
Secondly, there is ."short- form
return" with table showing the
exact tax due on incomes OF $1,000
or less. you make a short form
return on Form 1040," said the in
structions, If your income was less
than 5000, by using the tax table
on the form and tearing OF pages
2 and 1. If your income was wholly
from salaries, wages, dividends and
interest, you need fill out only page
!. II you had other income, you
must also use page g." You must
also attach form wa.
Third is Long Form.
The third way to make q return
is on the so-called long form, also
by the use Of Form 1910. eYou
must make long form return" say
the instructions, "if your income
was 5000 or more or If you claim
deductions amounting to more than,
10 per cent of your. income. In
either OF these cases you must use
page 4 instead of the tax table on
page T." II you have q Wa 1t
must be attached to the return. s
Form 1910 has been mailed to Ill
taxpayers Of record, from the ofices
Of Collectors Of Internal Revenue,
For the District Of Columbia ana
Maryland, they come from Baltt-
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