Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1954-04-01
State Income
Tax Is Due
On April Is


Income Tax returns to the State
of Maryland fast approaching, j.
Willard Tawes, Comptroller of
the Treasury, has issued a final
reminder in order that all per
sons may be aware of the require
ments for filing and their respon.
sibilities under the law.
The Maryland return which is
due on or before April Is, covers
income received by the taxpayer
during the calendar year 1858.
For the benefit of those not
familiar with the requirements,
Mr.. TaWeS stated that every resi-
dent of Maryland who during
1858 had a gross income of more
that $1,000 if single, or more than
$1,000 if married, is required to
file. The tax is due on the date
fixed for filing the return.
Combined Form
Mr.. TaweS pointed out that
married persons must use the
combined income of both husband
and wife to determine their liabi-
lily for filing a State return.
The Maryland form which is
similar to last years form pro-
videS two methods of computa-
ton. The optional method which
is used by more than half of
Maryland's taxpayers is designed
for simplification in filing. The
optional method can be used by
taxpayers having a gross income
of not more than $4,000 from
salaries and wages and not more
than $500 from dividends, interest
and annuities. Under this method
the taxpayer finds his tax from
the tables. In developing the
tables allowance has been made
for personal exemption and de-
auctions approximating 1919 of
the gross income to a maximum
amount of $500.
The regular method goes into
greater detail and involves SEIZED
uleS which the taxpayer must
complete. However, under the re-
gular method the taxpayer may
use a standard deduction of 1919
of his gross income to a maxi
mum amount of $500.
The regular method goes into
greater detail and involves SEIZED
ules which the taxpayer must
complete. However, under the re-
gular method the taxpayer may
use a standard deduction of 1919
of his gross income to a maxi
mum of $500 for each taxpayer.
Ordinary Income
Maryland has, Mr.. Tawes
stated, what is known as CLASH
fled Income Tax law under which
income is segregated into cate
gories of ordinary income and
investment income. Ordinary in
come which includes salaries and
wages and income from trades
or professions, is taxed at the
rate of go. Investment income
which includes dividends, interest,
and annuities, is taxed at the
rate of SO.
The taxpayer, however, may
include in his return investment
income up to $500 on which the
tax is computed at the go rate.
lelysetsgrb-
This feature, Mr.. TaWes stated,
is beneficials to all taxpayers and
it eliminates from the $50 tax
bracket small amounts of invest
ment income.
Non-residents too, have a liabi-
lily to Maryland, Mr.. Tawes en-
phasized, for they must file with
this State if they received salary
or wages for services performed
within Maryland or from any
trade or business carried on here.
Returns Assistance
Mr.. Tawes stated that the In.
come Tax Division makes every
effort to assist the taxpayers in
the filing of. returns. Representa-.
tives have visited during the pre-,
sent filing period more than fifty
cities and towns of Maryland and
have prepared returns and given
information to thousands of tax
peyers. The Income Tax Division
maintains permanent offices in
Baltimore, Dundalk, Cumberland