The Daily Alaska empire., 1950-03-04
NEARLY EVERYONE WILL FILE, REPORT,
 ATTACH MARCH E
Ides Bring Double Dead line for Income Tax Re- furns-Fed. and Ter.
Beware the Ides of March,"

btSlueS DelIlS UIle CuSIOliidly uCdN- line for filing Federal income tax returns, March IS, 1850. will bring a similar deadline for the Alaska Net Income Tax for the first time.
 This act passed by the l949 Legis- lature was retroactive, and thus is effective for the entire year l949.
 c. Who must file?
 A. CD All persons having income exceeding $100 not subject to the withholding provisions. Huspano and wife may file the Alaska Indi- vidual Net Income Tax Return form "Deptax 600"--in order to assure benefits of the split-income provisions under the Federal in come tax laws, attaching thereto all Alaska withholding receipts. (2) Persons having income from sources within and without the Ter ritory. Such persons should obtain she special instructions available from the Tax Commissioner. or from divisional offices of the Taxa tion Department. These computa- lions are on an allocated basis
 o. Who need not file? Beware of this one)
 A. Employees whose total income consisted of salaries and wages on which the tax was withheld and reported on form "Deptax W.R. 500" or of such wages plus not more than sl00 of other income.
 However, the Withholding Receipt must be forwarded to the Tax Com missioner, Box 275l. Juneau, on or before March IS.
 In this connection, Tax Commis- sioner M. P. Mullaney has a word of warning that may be worth a re- fund-or bill for more.
 Tt is very rare," he said, that the amount withheld represents the exact amount due for income tax To be eligible for the benefit ot any refund due to overpayment, by the withholding provisions, a return must be filed on form 'Deptax 600.
 Otherwise" Mullaney explained that is the only case in which re- turns need not be filed: persons whose employers have withheld tax and who received not more than S100 outside income.
 Please he urged, repeat that the withholding receipts must be sent in by March l5, whether re- turn is filed or not"
 Mullaney called attention to h. struction No. on Form 600: This provides that, on request by the Tax Commissioner, any taxpayer must furnish "a true and correct copy of any tax return he has filed with the United States Collector of Internal Revenue.
 Every taxpayer must notify the Tax Commissioner in writing ol any attenuation in, or modification of, his Federal income tax return and of any recomputation of tax or determination of deficiency (whether with or without assess ment.) A full statement of the facts shall accompany this notice, which must be filed within 20 days after such change, and the taxpayer must pay the additional tax or penalty hereunder.
 The Alaska Net Income Tax Aci is based on the Internal Revenue Code (Federal Income Tax AcO, This provides that every citizen oi resident of the United States hay ing a gross income of $500 or more during the year, or as much as Sll.o4 a week, must file federal tax re- turn. Even minors must file ii the! satisfy these requirements.
 The Alaska act incorporates. by reference, many of the provisions ol the Federal code, including thai portion which refers to the With holding of the tax from salaries ana wages paid to employees.
 The act levies a tax equal to ten C1O) percent of the total income tax that would be payable for the same taxable year to the United States without benefit of the deduction of the tax payable to the Terri- tory on income from within the Territory.
 Offices of Mullaney's Territorial Department of Taxation resemble a beehive of industry, as staff mem bers handle from 1000 to 2,ooo pieces of mail daily. Many of these are from other districts, with nu- merous enclosures. so there are more than 5000 individual items each day for processing. These are chiefly on income tax matters.