The journal. (Caldwell, Ohio) 1934-1961, 1946-01-17
Income Tax Information
For Noble County Veterans

Washington, Jan. Is - Veterans
and servicemen are asking questions
now that the Jan. Is and March Ii
tax deadlines at at hand. Here are
points to remember.
They won't have to do anything
about Jan. Is unless they had tax
able civilian income in 1941 from
which no tax was withheld or unless
they were making quarterly tax
payments on that civilian income
Final payment is due Jan. Is.
On March Is all civilians, vete-
rams or servicemen who had taxable
civilian income in 1945 will have to
make full tax return, even though
full tax was withheld from it during
the year.
If you have doubts about taxes or
what you" should do or how to do it,
see your nearest internal revenue
collector. There's one in your dis
trict.
The rest of the story deals with
tax on service pay.
There's no federal tax on muster
ing out pay, pensions, disability re-
tirement pay, gratuity pay, war risk
insurance proceeds, or on veterans
allowances for education or voca-
tional rehabilitation.
An enlisted man, or one who was
an enlisted man, does not have to
file any return on his service pay
or pay any tax on it - for SER
vice between Jan. l, 1941, and the
official end of the war. 1t isn't Of
ficially ended yet.
Note that: There's no tax on an
enlisted mans active service pay
during that period. But if he had
income of at least $500 from other
sources in 1945 he'll have to pay a
tax on it. if it hasn't already been
taxed.
But suppose that sometime be-
tween Jan. l 1941 and now an en-
listed man has paid a federal tax on
his active srevice pay, is he entitled
to refund? He should file claim
with the collector of internal reve-
nue. in his district.
But suppose an enlisted man had
other income besides his service pay
any time during those years. Does
he have to file return or pay a
tax? Yes, if it amounted to enough
to he taxable.
His total non-service income
would have to be $500 Or more be-
fore he'd have to report it or pay a
tax on it for 1914 or subsequent
years.
For non-service income during the
years 1941. 1912 and 1943 he should
consult his internal revenue collec-
tor. There is no room here to give
details on non-service income dur
ing those three wears.
What of the active service pay
received by a commissioned officer
during the war period
His first $500 of active service
paw each year - for the years after
1912 and before the official end of
the war - is tax-free. 1t should not
be included when figuring total in
come.
In addition, of course, the COM
missioned officer is entitled to the
personal exemptions, credits and al
lowahle deductions provided by law.
For example: Army Captain
Jones. unmarried, no dependents, in
1916 received $500 in active service
paw. He drops $500 out of that
right away as being tax free. That
leaves him $1,000 to figure with,
But then he deducts $500 as his per-
sonaI exemptions which all taxpay-
ers get. That leaves him $500 on
which to pay tax. But he can deduct
for charitable contributions and
things like that although he'll have
To show where the money went.
And this is very important point
for a commissioned officer to re-
member:
IF he does have to pay tax on
his active srevice pay received as
commissioned officer for any year
after Dec. 81. 1889. and before Jan.
1, l947. the time for paying can ex-
tend three years by paying equal in
stallments every three months for
36 months.
He can obtain this extension by
filing an application with the collec-
tor IF internal revenue for his dis
trict.