The midland journal. (Rising Sun, Md.) 1885-1947, 1946-03-01
MARCH 1BTA1pUIx
How To FIJI Out Your Income Tax
Returns

BY George Hoiferbert, Collector of
Internal Revenue
Editors Note: This is the first of
series of brief articles explaining, in
question and answer form, how to fill
out your federal income tax return.)
@. Who has to file federal income
tax return? A. Everyone (ineluding
minors) who had $500 or more in
come last year. Approximately 50,-
100000 Americans are required to
file-in fact nearly every civilian
worker or businessman.
@. DO servicemen and veterans
have to file? A. Some do, some do
not. 1t depends partly on rank and
partly on whether they had any CT
william income. All enlisted pay and
the first $500 of officers pay are
exempt. All civilian income and Off
GERS pay over $1,5OO counts toward
the $500 filing requirement.
@. If my tax is withheld from my
wages by my employer, do / have to
file? A. Yes. Withholding is only ap-
proximate and you must file a return
so thar any additional tax due may
be collected or any overpaymant may
be refunded.
| @. Didn't Congress recently ex-
empt lot of people from fling? A.
No. Congress reduced taxes on 1916
| income remember our March Is re-
turns are on 1945 income) but did
not change either for last year or this
year the requirements that returns
must be flied by everyone having
$500 Or ni1ie income.
Q. Suppose my income WAS less
than $500 but tax was withheld from
My pay Should file? A. Yes. If you
are single, file return to get a re-
fund of the tax withheld. If you are
married, you should file a joint re-
turn with your wife Cor husband) so
that she Cor he) can get the benefit
of any of your exemptions which you
do not need to offset your income;
in which case your refund will be ap-
piled against any tax she Cor he)
owes, OF you will get joint refund.
What Form To Use
Q. What form is used for filing in
come tax returns? A. Most wage earn
ers can choose between filling out
their Withholding Receipts or filing
out Form 1910.
| Q. Who can fill out Withholding
receipt as an income tax return? A.
This form of return is designed for
taxpayers who get all or virtually all
of their income from wages from
which income tax is withheld Form
| 1040, instead of the Receipt must be
used by anyone whose total income
was $4,000 or more; by anyone who
had more than $500 in dividends. in
terost and wages not subject to with
holding; and by anyone who Led any
income at all from other sources such
1 as rents, annuities, sale of secgl tiles,
4 profit from business and trust funds.
T. Q. Who can use Form 1910? A.
Anyone
Q. Where can | get these forms
A. You get your Withholding Receipt
from your employer You can get
Form 1040 from any collectors Office
and most banks and postoffices.
Q. Some Withholding Receipts are
different than others Which can be
used as return A. The form of
Withholding Receipt was changed
late last year to improve its wording
and arrangement. However, both the
old and new forms produce the same
results and either one is officially &C.
ceptable.
Q. 1 understand. there Is Short
form" and "logn form" Where do
get them? A. Both names refer to
Form 1040. This form is called a
short form if the tax is determined
from the table on Page A. 1t is called
long form" if the tax is figured
from the computation schedule on
Page 8.
Next week: Facts About the With
holding Receipt.