THE RETURN (CON- AND DELIVER OR SEND IT PAY YOUR TAX IN FULL WHEN YOU FILE YOUR RETURN, THEREBY REDUCING THE COST OF COLLECTION AND AVOIDING POSSIBLE ANNOYANCE TO YOU 1. Did you make a re turn for 1918? 3. To what collector's office was it sent? Form 1040A-UNITED STATES INTERNAL REVENUE SERVICE WORK SHEET FOR INDIVIDUAL INCOME TAX RETURN FOR NET INCOMES OF NOT MORE THAN $5,000 For Calendar Year 1919 5. If not, were you on that date the head of a family as defined in instructions under "Personal Exemption?" (Post office and State) ASSISTANCE GO TO A DEPUTY COLLECTOR OR TO THE COLLECTOR'S OFFICE BUT FIRST READ INSTRUCTIONS FILL OUT THIS SHEET AS WELL AS YOU CAN 4. Were you married and living 6. How many dependent persons under & Did you pay during the calendar year to any individual rent, wages, salaries 7. Write "R" if this return shows income received, or "A" if it shows (If so, secure from the collector Forms 1096 and 1099 and file a return of information.) 9. Did your wife (or husband) or minor child make a separate return? (If so, give name and address shown thereon.) 10. Did you, your wife (or husband) or minor children receive any interest on U. S. Liberty Bonds or any other income not reported elsewhere in this return or in a separate return?. (If so, give sources and amounts.) 11. Enter name and address of each organization to which you made contributions claimed as deductions, and amount paid to each. 12. Enter in this table details concerning repairs, wear and tear, and property losses, claimed as deductions in Schedules A, E and I on page 2 of return (see instructions): If property was acquired prior to March 1, 1913, attach statement explaining how value as of that date was determined. KEEP THIS WORK SHEET AND INSTRUCTION SHEET Attach a detailed statement of repaira showing nature and amount of each item of expenditure. B. INCOME FROM SALARIES, WAGES, COMMISSIONS, BONUSES, DIRECTOR'S FEES AND PENSIONS. 2. Occupation. . Amount received. Salary to self and dependent minor children included in any deduction in Schedule A TOTAL INCOME FROM SALARIES, ETC.. C. INCOME FROM PARTNERSHIPS, PERSONAL SERVICE CORPORATIONS, AND FIDUCIARIES REPORTING ON A CALENDAR YEAR BASIS (not including amounts reported under 7 and KX). (State name and address of partnership, etc. | D. PROFIT FROM SALE OF LAND, BUILDINGS, STOCKS, BONDS AND OTHER PROPERTY, AND FROM LIQUIDATING DIVIDENDS. NET INCOME FROM RENTS AND ROYALTIT (total of col. 3 minus total ofcols. 4 and 5). F. INTEREST ON CORPORATION BONDS CONTAINING TAX-FREE COVENANT, ON WHICH A TAX OF 2% WAS PAID BY DEBTOR CORPORATION Amount received. J. Total net income on which normal tax is to be calculated (H minus 1) (Enter as Item M, page 1) K. Cash or Stock Dividends from corporations which are taxable by the United States upon any portion of their net incomes (including dividends received through partnerships, personal service corporations, and fiduciaries reporting on & calendar year basis). L. Total net income (if this amount is over $5,000, make your return on Form 1040)... 2-9397 1916. 1917. 1918. For use of Nonresident Aliens as tō United States Form 1040C-UNITED STATES INTERNAL REVENUE SERVICE INDIVIDUAL INCOME TAX RETURN INCOME FROM SALARIES, wages, COMMISSIONS, BONUSES, ETC., FOR 1919 1. By whom received. 2. Occupation. 5. Tax withheld, any I swear (or affirm) that this return, to the best of my knowledge and belief, is a true and complete statement of all taxable gains, profits, and income received by or accrued to me (or the person for whom this returu is made) during the year 1919, and that all deductions entered or claimed herein are allowable under the law. This certifies that the above-named person has complied with all tax obligations with respect to income accruing up to the end of the month just preceding the date of this certificate, as disclosed by assessment made by this office, or proof of exemption there furnished. 3--9034 Collector of Internal Revenue, District, DETACH RETURN HERE 1916.. 1917. 1918. For use of Nonresidout Allens as to United States Form 1010C-UNITED STATES INTERNAL REVENUE SERVICE INDIVIDUAL INCOME TAX RETURN INCOME. FROM SALARIES, WAGES, COMMISSIONS, BONUSES, ETC., FOR 1919 1. By whom received 2. Occupation. 4. Net income. TOTAL $. 5. Tax withheld, ifany I swear (or affirm) that this return, to the best of my knowledge and belief, 19 a true and complete statement of all taxable gains, profits, and income received by or accrued to me (or the person for whom this return is made) during the year 1919, and that all deductions entered or claimed herein are allowable under the law. This certifies that the above-named person has complied with all tax obligations with respect to income accruing up to the end of the month just preceding the date of this certificate, as disclosed by assessinent made by this office, or proof of exemption there furnished. SCHEDULE OF FARM INCOME AND EXPENSES TO BE SENT WITH RETURN FORM 1040 A OR 1040 TO THE COLLECTOR OF Name Address INSTRUCTIONS This work sheet or schedule of farm income and expenses is to be used in determining the net income from a farm business. It may be used by farm owners who work their own farms or rent them out on shares, or by tenants. If you have two or more farms, it may be desirable to fill out a separate sheet for each farm. This schedule is to be delivered to the Collector of Internal Revenue with your income tax return (Form 1040A or Form 1040). You should keep a copy for reference next year. INCOME All the farm income from whatever source must be reported in this schedule. Only income actually received need be included, but this does not mean that the taxpayer must receive cash. Anything of value received instead of cash must be considered income to the extent of its cash value. Thus, the value of groceries, merchandise, etc., received in exchange for eggs, butter, or other produce must be reported as income. The value of farm produce which is consumed by the farmer and his family need not be reported as income; but expenses incurred in raising produce thus consumed must not be claimed as deductions. If timber sold in 1918 was grown in part before March 1, 1913, the income to be reported is the difference between the fair market value of such timber on March 1, 1913, and the price received, less any expenses of growing the timber that have not heretofore been claimed as deductions. Report such income in the same manner as income from sale of land, in Schedule D of Form 1040A or Form 1040. EXPENSES AND OTHER DEDUCTIONS Report as farm expenses only amounts actually paid out in carrying on the farm business. Labor. Only that part of the board of hired labor which is purchased should be included as a deduction. The value of products. furnished by the farm and used in the board of hired labor is not a deductible expense. Rations purchased and furnished to laborers or share-croppers are deductible as a part of the labor expense. Do not deduct the value of your own labor or that of your wife or dependent minor children. Do not deduct amounts paid to persons engaged in household work except to the extent that the services of such employees are used in boarding and otherwise caring for farm laborers. Services of employees engaged in caring for the farmer's own household are not a deductible expense. Fertilizers, manures, etc.-The cost of manures, commercial fertilizers, lime, raw rock phosphate, etc., that were bought during the year may be included as an expense. Tares.-Do not deduct inheritance or estate taxes, Federal income taxes, drainage taxes, or taxes for any improvement or bette.ment tending to increase the value of the property. Be ready to show tax receipts if possible. Do not deduct taxes on your dwelling or household property. Interest on indebtedness.-All interest paid on farm mortgages, notes, and other obligations incurred to carry on the farm business should be deducted. Bad debts-Report only debts, arising from sales that have been reported as income, which have been definitely proved within the year to be worthless. Repairs and depreciation.-Depreciation claimed should not exceed the actual cost of the property (or its fair market value March 1, 1913, if acquired before that date) divided by its probable life in years. Only such depreciation of farm buildings and equipment as is not offset by repairs may be deducted. Do not deduct repairs or depreciation of the dwelling you occupy, or of your personal or household equipment. Do not claim as a separate item depreciation of live stock or any other property included in your inventory, as such depreciation is taken care of in the reduced amount of the inventory at the close of the year. Losses.-You may deduct losses of buildings, machinery, and other property not included in your inventory, resulting from fires or other casualties and not compensated for by insurance or otherwise. Losses of property included in your inventory are taken care of by the reduced amount of the inventory at the close of the year. Automobile expense.-You may deduct expenses of operation, repairs, and depreciation of automobiles used exclusively in the farm business. If an automobile is used in the farm business for a part of the time only, a corresponding part of the expense may be deducted. HOW TO FILL OUT THIS SCHEDULE Enter on pages 2 and 3 the amounts received from sales of farm crops, animals, and products, and the value of crops, animals, and products that were on hand at the beginning and end of the year. Go over the list of farm expenses on page 3 and enter the amount of cach kind of expense separately so far as possible. Fill in the statement of repairs and depreciation of farm buildings, etc., on page 4. In case you have complete farm records already summarized, enter the totals from your books in the spaces provided therefor. When all the receipts and expenses have been entered, bring the various totals together in the summary on page 4. The figures inclosed in parenthesis are intended as a key to aid you in bringing forward the proper totals. When you have determined the net farm income, transfer the amount to line 21 in Schedule A of the income tax return (Form 1040A or Form 1040). While this schedule is intended to cover in detail only your income from the farm business, there are added at the bottom of page 4 spaces for making notes regarding income from other sources. Such income should be reported in detail in Schedules B to K oi Form 1040A or Form 1040. 2-85.59 |