Digitized by the Internet Archive in 2008 with funding from IVIicrosoft Corporation http://www.archive.org/details/formssupplementsOOstanrich Forms Supplement STANDARD MNUAL OF THE INCOME TAX Specimen Forms of Return For Complete List of Forms and Guide to Forms, see pages 45 and 47 of the Supplement Published by J STANDARD STATISTICS CO., Inc. 47 West Street, New York \^ ^ N*^^ " e? «A DELIVER OR SEND THIS RETURN TO COLLECTOR OF INTERNAL REVENUE ON OR BEFORE MARCH 15, 1919 IF EXTENSION OF TIME FOR FILING RETURN HAS BEEN GRANTED THE AUTHORIZATION MUST BE ATTACHED TO THIS RETURN Page 1 — Summary Form 1120— TTNITED STATES INTERNAL REVENUE SERVICE CORPORATION INCOME AND PROFITS TAX RETURN FOR CALENDAR YEAR 1918 OR Fiscal Period begun , and ended , 1918 If lb« pajrneni Much IS, 19l> most be ranitlaa bcrewkb. (Print plainly corporation's name and principal place of business) CORPORATION "A" From Page 439 Standard Manual of Income Tax for 1919 Ewninwi by (DO NOT WKITB IN THIS SPACSl PAYMENT $ $ $ $ CERT. OF IND. (Cashier's Stamp) SCHEDULE I— NET INCOME. ITTK. Ull 1912 1 1C13 1. Net Ikcoue for Each Pbswab Yeab (aa 6iiaUy determined on income 2. Plus amount of corporation excise tax paid in each year — letum) .„ .. $ ..3.Q.. 10 .Q0.CL 000 0.0.. 00 $ ...9.Q.. 10 .00.0.. 000 .00.. 00 $..- 10.Q.. 10 om. 000 Q.Q.. 00 3. Totals pob 19]], ]9]2, and 1913 - $ 100 000 00 t 100 000 00 $- .1.10. 10 ' 99.9... 000 00 4. Less dividendfl received in 1913 _. 00 5. Kit Total for 1913 _ » 100 00.0.. 00 6. Atbbaoe Net Income fob Prewar Period (sum of items on line 3 for 1911 and 1912 and Item 5 for 1913, divided by number of years) ; * .1.00. .00.0.. .00. 7. Net Income for Taxable Yeas (Item 25, Schedule A, page 2) 1 .5.00. .0.00. .00. SCHEDULE II— INVESTED CAPITAL. Item. 1911 IS13 1913 TjIXlBLE YEilt. 1. Ctpltal, enrploB, uid aadirlded profits tt the doseof the preceding year aa ahown hf eorpontion'i boolu before any adjmtmenta are made therelii(rroni Bchednle E).. 2. Plug adjustments by way of additions (from Schedule F) $ ..5..0.0. ..0.0.0. ...10d...Q.Q0 -OjQ. .0.0 1 .5-0.0.. ...50. .QO.Q.. .00.0. .0.0.. .0.0. $ .5.0.0- .100- 0.00- .000- -QQ. .00. J-...1. SOQ.. 10.0.. QOO- 0.0.0- .oa -0X1. |.. .. . POO 000 00 $ 5f7n .0.00. .00.0. .00- .00. $ .600.. ...50.. -00-0- -00-0- QO.. .00.. $.....!.. fiOQ.- 5-00- 0.00- O.QO- 00 4. Lees adjustments by w^y of deductions (from Schedule G). 50 -.000 .00 ...50. .00.. t ..55.0 .50 _QQQ 000 ..0.0 00 $ .50.0. 50 ..QO.Q. 000 ..O.Q. 00 9- .5.50. 50 .0.0-0- 000 .0.0- 00 i.._.l.. .40.Q.- 300 -0.0.Q- 000 00 6. Plus or minus changes in invested capital during year (from Schedules H and J) 00 1 600 DQQ 00 { 550 ono .0.0. .0.0- 1 .600. .100. -QQQ. .0-00. -QQ. .00. ,...-.1. .2.0.0.. SQO.. .Q.O.Q.. 000.. 00 8. Less deduction on account of in^missible assets (from Schedule L) ..I.O0I...O.QQ .00 ...50. .0.00- -0.0. 9. Invested Capttal fob Each Year — _ 9 -.50.0-000 .00 1 ..5.0.0 -QQO. .00. $ .50D--0QQ. -00. I..-.1- .00.0.. 500. .000. 00-0- .0.0. 10. Average' Invested Cahtal fob Prewar Period (sum of itemi 11. Increase or Decrease in Invested Caittal foe Taxable Ye> 9 on line 9 for 1911. 1912. and 1913 divided'by number of y ears) — (Indica .00. IB AS Co mpabed wrm A vera 3E PbE\I rAR Inv estedC iprrAi te decrease by "D"). t .50.0.. .0X1.0.. _0.Q. SCHEDULE III -EXCESS-PROFITS AND WAR-PROFITS CREDITS. (If this return is made for a period less than a full year, Items 3 and 8 must be reduced aa provided in paragraph 1, page 1 of locXmctions.) excess-profits cREorr. 1. Eight per cent of invested capital for taxable year (Item 9, last column. Schedule II) 2. Exemption ($3,000) - 3. Excess.Fbofits CBBorv (Item 1 plus Item 2)._ ..8.0 -.3 ..as .0.0.0. .0.0.0 .000. ..0.0 ..00 _QCL WAR.pROFrra CREorr. 4. Average net income for prewar period (Item 6, Schedule I). 5. Plus 10^ of increase or minus 10^ of decrease shown by Item 11, Schedule II _ _ _ 6. (a) Total op (or Difference Between) Items 4 and 5, or (6) 10% of invested capital for taxable year (Item 9, last column, Schedule II), whichever is larger 7. Exemption ($3,000). S. War-Proftts CREPrr (Item 6 plus Item 7) .1Q.0...0.Q.0.. 50 000 isqjgpo. 3- ! .00Q. 15-5-!-00a .0.0_ 00 .00. -00- SCHEDULE IV— COMPUTATION OF TAXES. WAR-PROFITS AND EXCESS-PROFITS TAX (Bracket* one and two). (If this return is for a period less than a full year the invested capital must be reduced as provided in paragraph 1, page 1 of Instructions.) 1. Brackets. 2. Amount or Nkt Ikccmk (Itkm 7, ScBKDtTLEl) Ui EACH BbACKET. 3. E.tcEss-PHOrrrs Ceedit (IlEK 3, SCUEDOT.* III). i. Balance Subject to Tax. „5. Rate. e. Amockt or Tax. 1. Kot over 20^ of invested capital 2, Over 20% of invested capital „ $ -S.OQ .300 -.0.0.0. 000 ..00 00 $-. R3 .-0.00. -00. $_- 117 -.000 ...00 ..QO.Q .00 30% 65% $ ...-35...1Qfi. ..19.5.00.0- 00 N -300 -00. 3. Totals „ $ -500 .0.00 ..QQ .-.as. ..00.0. .Q0.$ -41.-7--0O0-I-J00. ?-- .33.0. .1-0.0- .00. WAR-PROFITS AND EXCESS-PROFITS TAX (Bracket three). 4. Net income for taxable year (Item 7, Schedule I) 6. Less amount of war-profits credit (Item 8, Schedule III)... 6. Balance ..50.0. .153. $- I.-3-47 ..OOQ. .OOQ .0.00- QQ- oai -00. 7. Eighty per cent of Item 6 $.. _ 8. LesD Item 3 column 6 (if sraaller than Item 7) | .277. ..3.50 _6QQ. 100 HO. 00 Tax in Bracket three (Item 7 minus Item 8 — if Item 8 is the larger, make no entry). 10. Total War.Pbofits and ExcE8S.PROFrrs Tax as Computed under Section 301 (a) (Item 3 column 6 plus Item 9) 11. Total War-Proftts and Excess-Proitts Tax, if Computed under SecrnoN 302, 303, 304 (c) or 337 (see Inetructions, page 1, paragraphs 6 and 7).. INCOME TAX. .-.47- .372. 3.89 .5.oa .6-OCL 100 oa. .OiL .Q.O.. 12. Net income for taxable year (It 13. Uu: luterat on oUigition of 0. 8. not ei- (opt (Item i, Schtdgle 1, ptge i}.. cm 7, Schedule I). $- ..5Q0. ...2.7.9 ..oca .-600 ..QQ -00 17. Taxof 12%onItoml6 18. Item 10 or Item 11 plus Item 17 19. Less income, war-profits, afid excess-profits taxes paid or accrued to foreign countries on income- arising from Eources therein, and to possessions of tho United States (see Sections 238 and 240 (c) of Revenue Act of 1918)— $ ..J2B.. .4.4.8- .OQ. $ .2M. .Q.18.. 14. 'War-profits and excess- profits tax (ll(m 10 or 11). 15. Exemption ($2,000 onlesa retam la for less than a year). 277 aoo 00 .UU- a. 000 .00. 16. Balance subject to income ( RRn ...400 ..QQ tax (Item 12 less Items 13, 14, and 15) $ .5.0.4:. Q.4a. 20. Total War.Profits, Excess -Profit S, AND NCOME Taxe s (except in case of a fiscal ye ar) (Item 18 minus Item 19) - 00- ADJUSTMENT OF TAX FOR FISCAL YEAR ENDED IN 1918. 21. That proportion of Item 20 which the number of monUis within the calendar year 191S is of the number of months $ 23. Total tax (Item 21 plus Item 22) 24. Lees total tax already paid for the fiscal year ended in 1918. 25. Balance of Tax $ 1.. . . which the nnmwr of month3 within the calendar year 1917 is of the number of mouths In the entire period $ 26. Tax paid: On submission of tentative return (1031 T). $.. $ J- 76^013-.a :-; by remit anre accompanying this return, $ Total. -..-. IMELIVER OR SEND THIS RETURN TO COLLECTOR OF INTERNAL REVENUE ON OR BEFORE MARCH 15, 1919 IF EXTENSION OF TIME FOR RUNG RETURN HAS BEEN GRANTED THE AUTHORIZATION MUST BE ATTACHED TO THIS RETURN liftige 1 — Summary Foml 1120— TJNITEP STATES INTERKAL RE^TSNUE SERVICE CORPORATION INCOME AND PROFITS TAX RETURN FOR CALENDAR YEAR 1918 Fiscal Period begun.. OR , and ended- ., 1918 If IIm pafBMnl midc •!> tab- lUlT wii Uu tlun •lu-feyrth •I lU ttl (Il«B 20 t lt«ia 25, SchtiM IV) lU Wlaae* «< sodl •w-fMrtK wah W « P« CM< ^XLSTS! int. BUI b* rtoilltj hnwilk. (Print plainly corporation's tiama and principal placa of business) ILLUSTRATION* OF EXAMPLE SHOWN IN PARAGRAPH 804 of the STANDARD MIIUAL OF INCOUE TAX FOR 1919, WHERE THE EXCESS PROFITS CREDIT EXCEEDS 20^ Of CAPITAL. Fiinwnwl by Anditsdliy (00 NOT IIUIK IN THIS StUk} PAYMENT $ CASH $ CHECK $ - M.O. $_. CERT. OF IND. (Cashior's Stamp) SCHEDULE I— NET INCOME. iTm. 1911 19^1} IBU f f |r 2'. Plus amonnt of corporation exridp taT paid in oach year 3. TOTAI.8 TOR ]9n, 1912, AND 19J3 - - ......... J. 0... J.E.J...._. t N.O. .H-X » 4. L«B dividendB rfioeived in 1913 _ — * N N E 6. Ateraob lIsT Incomb roR PBBWiix PBiiioi>(sain of items on line 3 for 1911 and 1912 and Item 5 for 1913, divided by number of years) $ JI_-Q. H-E. 7. UtT Inoomb roR Taxable Year (Item 25, Schedule A, page 2) _ _ %. ...3.Q. .QlQQ. QQ. SCHEDULE II— INVESTED CAPITAL. ITIM. 1911 1913 19U TiXABLI Yli«, 1. Capital, •iiriilB*,udiindiride4pnfit>itthecli>»ortbeprKcdi]i(;nrutbeinibj cnpnatioa't bMki before uj sljutmesU are made thereia(fna Bckedole E)— 2. Plus adjustments by -way of additions (from Schedule F). t IL.CL. N ?... t. — a..a- lj:„ 1. 'LO...; I.JL.. f 30 OQO 00 t . $— — . »_ . — — ? 4. Lees adjustments by way of deductions (from Schedule G) 1 , 6. Plus or minus changes in invested capital during year (from Schedules H and J) .. . . „ f 1 t — — J 8. Less deduction on account of inadmiiwible assets (from Sdiedulel.) _ 9. IVYHSTKn Caittai, roB Each Year . f N.0- N-E.. $.- ff-O- ST-E- $._ I11...0. .n..:e. » ...50.. K. .O.QQ..Q.O_ 10. AvESLAOB Ikvestbd Capttai. fob Pbewab Pebiod (sum of items on line 9 for 1911. 1912. and 1913 divided bv number of years) _.,. -0..J1.E.... 11. Increase or DecbeasB in Invested CAmAL »oR Taxable Yk »R AsCo MPAREI •wrrH A VERA BE PrEV rAR Invested CAPrrAL (Indicate decrease by "D"). t .....Jl. .a..II..IiL_ SCHEDULE III— EXCESS-PROFITS AND WAR-PROFITS CREDITS. (If this return is made for a period leas than a full year, Items 3 and 8 must be reduced as provided in paragraph 1. page 1 of Instructions.) BXCESs-PHorrrs CREnrr. 1. Eight per cent of invested capital for taxable year (Item 9, last column, Schedule II) 2. Exemption (t3,000) ■S. Excsss-PBoms Cbbor 0tem 1 plus Item 2)- .600 QOQ SQSL.JOSL WAR-pRoprrs CREorr. 4. Average net income for prewar period (Item 6, Schedule I). 5. Plus 1056 of increase or minus 10% of decrease shown by Item 11, Schedule II _ 6. (a) Total of (oe Difference Between) IteIis 4 and 5, or (6) 10% of invested capital for taxable year (Item 9, last column, Schedule U), whichever is larger 7. Exemption (13,000). WAg-PEonT3 CREorr (Item 6 plus Item 7). .2IOQQ. .3.J.Q.QQ. -_5.Jj0OD. oa (If this return is for a period SCHEDULE IV— COMPUTATION OF TAXES. WAR-PROFITS AND EXCESS-PROFITS TAX (Br>ckst> ona and two). ess than a full year the invested capital must be reduced as provided in paragraph 1, page 1 of Instructions.) L BKACXET9. 2. Amount or Net Ihcous (Item ;, ScaxDULiI) n Eacs Bbacxet. %f^^^Ju^" *■ »-"-"« Sua^SCT TO TAX. ^r. V Amocst of Tax. % — 4 ..QO.Q- GOU .0.0. 00 ». 4 ..0.0.0. . .0.0.* 1I..Q .JI..eI 600. .00. 25L4Q0I0Q 30% 65% , 1 1 I...16.'-51Q. ? Ov«> 9nj{; nf iTiv(>«t«' "TpitJ"! 36 00.. 3. Totals _ . .. 1 ...;3.o. ..00.0. .GO. 4 4..60.0..Q0.* |.....2.5l.40.Q.|jaO. $_ J...I6..I5IQ.. QQ_ WAR-PROFITS AND EXCESS-PROFITS TAX (Brackat thrtm). $ ....SO. ..O.Q.Q. .O.Q.i 7. Eighty per cent of Item 6. ».-_ r- ^«^ ^^ I S. Less Item 3 column 6 (if 1 5.!.QCQ.|Q0-!| smaller than Item 7) I .L.2O: ....16. .g.5.i.Q0.Q.!.0-Q.|| 9. 0pO..OO. 510. .ao 4. Net income for taxable year (Item 7, Schedule I) 6. Less amount of war-profits credit (Item 8, Schedule III).... 10. Total WAR-PRorrrs and Excess-Proftts Tax as Competed vnder Section 301 (a) (Item 3 column 6 plus Item 9) 11. Total WAB-PROFrrs AND Excess-Profits Tax, rp Comppted pnder Section 302, 303,304 (c) or 337 (see Instructions, pagel. paRvgroplia 6 and 7) Tax IN BRACEETTnRBE(Itcm 7 minus Item 8 — if Item 8 is the larger, make no entry). t S $ 3.. .490.. 00.. ,.20.I0.Q0J.QQ_ ..19..l..lQ0..bQL INCOME TAX. 12. Netincometor taxable year(I tem 7, Schedule I)- 13. UB:liiiralMiUialinieril.iHtei- 14. War-profits and excess- profits tax (lln I* w II). 15. Exemption ( 12.000 anlesi relara ii for leu Ibaa a ;ear). 16. Balance sUBJECTTo INCOME J:3L..lQi2. 2 1 000 .oa. 00 TAX (Item 12 less Items 13, 14, and 15) ...30. ..15 ...1.4 JQOO- .100 00. .00 .90.Q!.J]0. 17. Tax of 12% on Item 16 .. 18. Item 10 or Item 11 plus Item 17 19. Less income, war-profita, and cxcci;3-profits taxes paid or accrued to forcii.'n countries on income arising from sources therein, and to possessions of the United States (sec Sections 238 and 240 (c) of Rcvoauc Act of 1918).. 20. Total 'Wab-Pkofits, ExcEss-PROPrrs, and Income Taxfs (except in case of a fiscal year) (Item 18 minus Item 19) 14 14 7-83 888 888 on. 00 00 ADJUSTMENT OF TAX FOR FISCAL YEAR ENDED IN 1*1«. 21. That proportion of Item 20 which the number of months within the calendar year 1918 is of the number of months in the entire poriod — 22. That proportim of a tax coapotcd nnder lb« reTeano acts of ISIC and 1917 which the Dumher of mootha within the calendar jear 19)7 ia of the nnmberof moothsin the eatlre period 23. Total tax (Item 21 plus Item 22) _ |$. 24. Less total tax already paid for the fisi-al year ended in 1918. 25. Balancf. of Tax _ 26. Ta» paid: On Bubmiaion of tentative return (1031 T). $ ..■3^.722L>QQ...-; by rcmittanre acfomgnying thij^etiirn. ? Total. S DELIVER OR SEND THIS RETURN TO COLLECTOR OF INTERNAL REVENUE ON OR BEFORE MARCH 15, 1919 DETACH AND KEEP WORK SHEET AND INSTRUCTION SHEET Pago 1 of Ueturn FOrirt 1040— UNITED STATES INTERNAL REVENUE SERVICE INDIVIDUAL INCOME TAX RETURN FOR NET INCOMES OF MORE THAN $5,000 FOR CALENDAR YEAR 1918 I( the return ii made for a part o( the calendar year 1913, the date on which the period cov- ered by the re- turn ends must he plainly stated at the head of the return. PRINT NAME ANp ADDRESS PLAINLY BELOW JpM. DOE and WIFE (Name) 130..BRPAPIAY (.street nnd number or rural roule)" NEW YORK CITY, CASH CHECK M.O. CERT. cflND. (DO NOT WRITE IN THIS STACE; Examined by Audited hj FIRST PAYMENT (Cathier's Stamp) Above 1. Did you make a „ 2. If eo, what address did return for 1917? Jf.SJS you give on that return?.. 3. To what Collector's ofRce was it sent? o^^ r\< « + -r.-i o-f- Vtavn Vn-rV 4. Give number, if any, assigned to you for 1917, PAIO'^T? (G ive (I istriot or city and State.) .e.5.^....y.+..°5.f..* ?JR.--?!-?"--- *-V..?.*- if it does not appear in address at liead of return ...^.^.t^.r.'.:. ^ 5. Were you in 1918 married and „ 6. If not, were you head of a family as defined 7. How many dependent persons under 18 (or mentally or phy8-MAwr« living witli wife (or husband)? k&S... in instructions under "Personal Exemption"? ically defective) received their chief support from you in lOlS??!!:.™*?.. ». If you cliiim any additional exemption on account of dependent 9. Write "R" if this return shows income persons oihcr than your children, what was their relationship to you? . received or "A" if it shows iacqme accrued . 10. Did your wife (or husband) or »» (If so, give name and address minor child make a separate return? ^O. entered at head of that return.) 11. Enter below all nontaxable Income received by (or accrued to) you during the year: iR" Class of Secukities. PKixcn-At. iNTEnEST. Class of Secuimties. PRfKCIPAL. iNTEr.EST. 1 Salart, etc. (aivE souece). Ahount. , 2,000 8 70 OblifatioiisofSUitesatiil Territonos, politi- cal Kiibdiyisions thereof, and Ibe District , 1^000 «.40.„. ..u..S^Armz t-8J5.Q-Q... OtIicroljligationsorthetl.S.lssueil before Sept. 1, 1917, anil obllgationsofU.S.posscsslnn.s-.. 1,000 40 Federal Farm Loan Rond.i 1_,000 40 12. State amount of stock dividends received by (or accrued to) you directly during the year, declared from earnings of domestic or resident corporations accumulated since February 28, 1913, and prior to January 1, 1918: (a) Accumulated in 1917, $...1 J.Q.O.Q (b) Accumulated in 191G, ?... l.,.Q00 (-) Accumulated since February 28, 1913, and prior to Jamiary 1, 1916, $..?:.i.Q.QP_ ^ 13. Enter in table below interest orl Liberty Bonds and other obligations of the United States issued since September 1, 1917, received by (or accrued to) you during the year, and maximum nmount of such obligations (par value) held at any one time from which such interest was derived (see instructions, page 2, under K(b): I. Class or Obmgation. I.SDIVIDUAL nOLDINOa. Share of Holdikcs of PAnTNFRsnips, rEBSON'AL Service CoRroRATicss, AND Estates and Trusts. 7. Uaxiuuu ExEurrioN. (a) First Liberty Loan converted iuto Second Loan and Second Liberty Loan unconverted (interest received since Jauoary I, IJIH) (b) First and ISocond Liberty Loans converted into Third Loan and Third Liberty Loan , (c) First Liberty Loan converted into Fourth Loan... (d) Fourth Liberty Loap (e) Other obligations issued since September 1, 1917.. (f) 5 425,00. 62. 50 450,00. .450,.0Q. 120.00 10,000 .8.5,00...? .3^.000. $ 13^000.. 5,000 .IOaP.QO. ..13.5. 00. 80.00 .lO.^O.QQ. - i8.a..D.O. 3,000 J .8.5._00 Totals '$ •f:.':^.yJ..f.^'.y..\i> 1507.50 .38a.00.0Js. .57.5....00. 3.000 8,000 2^.00.0 1 .12^.00.0. .4.,.Q.0O L...1AMQ0.. .3, .000 I _5j0q0 $4,1, 000 (SocNofce.) 30,000 30,000 J In Addition an exemption of $5,000 may beclaimcdaa to .any one of these classes or may be diviacd among them. .1.3.kQ.OO 1$ .51^.00.0. Note. — This exemption (maximum $15,000) is limited to one and one-half times the amount of bonds of the Fourth Liberty Loan originally subscribed for , . AAA and still held. State here amount of bonds of the Fourth Liberty Loan originally subscribed for and still held $ ...+.4j.W.yy.. 14. Enter in the table below income from partnerships, personal service corporations, and estates and trusts: 1. Name of Partnership, Personal Service ConroRATioN, Estate, or Tku.st (If Estate or Trust, Give Also Name of Fiduciarv.) .B.r.o.wn.,.J.o.ne.8..&....Co.ir!p.any.. ..Sin.ith jL.Jone.s .& . Co0ii)a^^^ ..^a'.r.d..&.,&?.mp.a.ny. ..I?iy.?-?.^....?.?.1'.?:.'^.6.. J...Bron.son , Ex^^^ 2. .T>EmoD (Enter 1918 OR Date on Which Fiscal Year Ended). ■ Tun.ei.0/.ie s .4.,.Q0.Q Au.g,.3.J,/.l£. N.Q.v,..3oZl.f 1918 ..1.3.,.Q.00 ..1.2,..000 ...4,.Q0Q ..2,0.0.0.. 1^000. ..1*.O.Q.O.. ..3jL.0Q0.. 5. Interest on Tax-Free Bonds (FiiOM Estates »ND Trusts Only), 400 6. Interest ON LiBERTV Bonds, etc .Issued Since Sept. 1,1917. 200 .IQD. .120 155 .3400- ..60.00. ..48.00. .2250. ...19100... ...12a20.. .....-8.8.Q5... (a) Totals taxable at 191S rates (see instructions, page 2, under C) . (b) Totals taxable at 1917 rates (see instructions, page 2, under C) . Include in K(a). pag(»2.| Iticlude in K(l^, pftec 2. 25,000, NONE Include in F, pace 3. .« 400 $ 7,.000|5 1..Q00 See Instructions, page 2, under K(b}. $Ex.eBp.li... Eot«ra«C. pftce 3. $ .13350.. Enter u 30, bclon. $ .4100.. Eater u 17, below. $.126.60..... (c) Amount of stock dividends (column 4) taxable at 1916 rates (enter as 20), $..2.,000 (d) Amount of stock dividends taxable at 1913-15 rates (enter as 23), $- 3000 Total Net Income Subject to Surtax. Total Net Income Subject to Normal Tax. Calculation of Tax. 15. -Item L, page 2 ijL.1.4165. 16. Item 12 (a) I ^.999.. 17. Item 14 (b). column 8 j:.....J ...}:?PA9. 13. Total (Items 15, IG, and 17) .il.S^.SoS 19. Item 12 (b) ' i-OOO 20. Item 14 (c). .._ 21 . Total (Items 18, 19. and 20) 22. Item 12 (c) 00 2000 .lij!:.3.P.82.5. 23. Item 14 (d) 24. Total net-ikcome (Items 21, 22, and 23) 1000 3000 1^34825 -OPJ 00 00 00 00 Q.P.i AT 1918 RATES. Net income shown on page 2, Item J . Less personal exemption Balance Amount subject to tax at G% (not over §4,000) Balanxe subject to tax at 12 JJ. AT 1917 RATES. Amount of Item 14 (b), column 7 Balance of personal exemi:tion not Used above(ltem2GminusItem25). 00 Balance sijbject to tax at 4^. .8.416.5 2000 82165 . 40.00... PC j Normal tax of 6% on amount of Item 28 Normal tax of 12 fo on amount of Item 29 Normal tax of 4.fo on amount of Item 32 Surtax at 1918 rates (see surtax table on page 1 of instructions) Surtax at prior-year rates (see surtax table on page 1 of instructions)... .$...7.8..1.65...0C 4100 $ 410.01 Total tax . tn\ii\iii%ma(t^ of amoimlof Hem F.pjg* 2). IlicolIl^ Hit proCis, and eiccsS'proGu tiiiti paid in 1918 lo lortlgii cuuulries and possessions of tli« U. S!.. Balance of tax dub (Item 38 minus Items 39 and 40) Amount of tax paid on submission of return $_3.40_D0. 9379 80 ' 164 P 6" 30875 80 3998 BO .44657 feo. 34 bo 44633^0 $.11.1..58...|4.5.. I Sweor (or affirm) that this return, including the accompanying schedules and statements (if any), has been examined by me and, to the best of Ely knowledge and belief, is a true and complete return in good faith, pursuant to the income tax law and regulations, of all taxable gains, profits, and income received by or accrued to me (or tne person for whom this return is made) dtiring the year 1918, and that all deductions entered or claimea- lierein are allowable by law. (II return is made by agent, the reason tberetcr must be stated on tbis line Sworn to and subscribed before me this .38 th day of ...Feb ruary. 1919. . $...S.8.Qd.Q0. $...450... CO.. $. .6 350,, pO I. Geoss Income. $._1800 looa 40f^C ..QQ OQ -300. 150 .00. 00 73300 00 C INCOME FROM PARTNERSHIPS, PERSONAL SERVICE CORPORATIONS, AND ESTATES AND TRUSTS (not including interest .n tai-fr.. CTcnant bonds receired through fidud.rie.. Flilch aboald M Included in Rem F; dlTidends. wliich should be Included In Item Kta); taxable Interest on obligations of the U. fl.. which should be included In Item K(b),>or income taxable at 1917 or prior-year rat'PS— gee tahle 14. page 1) __ _ _-, , p. PROFIT FROM SALE OF UND, BUILDINGS, STOCKS, BONDS, AND OTHER PROPERTY. 1. KniD or Pbofebtt. 2. Year AoQcmED. .1.9.1.2 ..iIi.S,„.Goy.eTOin.enjt...Wai^^^ 3. NAIIK and ADDBESa OF PlJBCaASES OB BBOKIB. Net PRoriT fbom Sales (total of columns 4 and 7 minus total of columns 5 and 6) $-..8.QQQ . O.Q $..4500. .0.0. $...1,000 ..Qd$....8.00_ 0.0 S. Okioinal Cost S. Cost 07 Subse- 7. Depbecution 4. BaJuI Pbick. orUabketValuk quent Improvb- Subsequently UAKCH 1, 1913. MENTS, IT ANY. SUSTAIKED. 3.0.0.0 m 4500 00 $._l.OQC..0i) $.._.ao.Q..Q.o. $ 3.3oqpo 00 E, INCOME FROM RENTS AND ROYALTIES. 1. Kind or Pbopebty. -DaLelllng. 2. Name and Addbess or Tenant, Lessee, Etc. .J3aDrga..i3*..miljer 6.Q....W&s.hlnH.t9.R....S.t.^.,.H.ew Yftxk.. f.....aOQ..OQ Net Income from Rents and Royalties (total of column 3 minus total of columns 4, 5, G, and 71 3. Amount of Rent and RoYALTres. $......§.Q.c.Qg 4. RarAtM. U eab AND Tba.1. Oeso- •scrKCB. D»pi-moi«, .KI> f BorasTT LOCSBS. 60 O.Q.. 5...210 . .00.|j. .45.... 00. 7. Other kxpenses (Explain Below). '$....?00A0.0 $..,..300l.00l$......60 j00..Lr....310 ^ .0.0. $...,.45.., QD.. s .3,85 ^ F. INTEREST ON CORPORATION BONDS CONTAINLNG TAX-FREE COVENANT, ON WHICH A TAX OF 2% WAS PAID BY DEBTOR CORPORATION (including such interest received through fiduciaries) ^20^ OQ G. OTHER INCOME (roI including dividends, or interest on obligations of the United States). i 1. Interest on bonds, morigagea, and other obligations of domestic and resident corporations except as reported in Item F 2. Interest on bonds of foreign countries and corporations and dividends on stock of foreign corporations.. 3. Interest on bank deposits, mortgages, etc . 4. In tQTQBt o n N ot 9 5. „... .. Net Total (total of column 1 minus total of column 2). 1. Gross Incomb. '■ D^^wtions, .8.0.0. 400 1340 200 00. P.O. 00 $3640...|00. 00 $ AD 160 00 s .160,..00.j..248.0 00 H. TOTAL NET INCOME FROM ABOVE SOURCES ^.3965. [00 I. GENERAL DEDUCTIONS NOT INCLUDED ABOVE. 1. Interest paid or accrued pR.?. 00 . 2. Taxes paid or accrued. 1600 .0.0 00 3. Lossesbyfire, storm, etc. (explain in table below) A Contributions (explain below). s.2.o.o.o..o.a 5000 bo 5. Other deductions, if any (explain below) .4Q0.0.0Q jijsqo 00 J. Total net income on which normal tax is to be calculated at 1918 rates (H minus I) (enter as 25, page 1) . K(a).' CHvidends on stock of corporations orgamzed or doing business in the United States (not including income from personal service corporations): Received directly, $ w.«_Qu0.a. ; received through partnerships, personal service corporations, aijd fiduciaries, $.S5.^Q0.«. Total K(b). Taxable interest on bonds and other obligations of the United States issued after September 1, 1917 (see instructiona, page 2).. L Total net income subject to surtax at 1918 rates (if this amount is $5,000 or loss, make your return on Form 1040A, unless you had income taxable at 1917 or yirior-yonr rato.^) *8..41..6.5.i0.0 $3.0.QD0. 0-0 $114169 00 ENTER IN THIS TABLE DETAILS CONCERNING REP^LRS,' WEAR AND TEAR, .PROPERTY LOSSES, ETC, CLAIMED AS DEDUCTIONS IN SCHEDULES A, E, AND 1 ABOVE. [vETEB o"A," !1S"0R 2. Kind or Peopeety (ip BuiLnnJoa, State also Material of WUICU CoNSTEUCItD). 4. Cost op Prop- ERiv (OR Market VALUE Makch 1, 1913). 5. P.EPAIRS (not Offset by Claims FOR Wear and Tear akd Losses). 9. Cadsx or X.OSS. riant , niach in e.ry.jt.e.t c . 1910 34000 ....Reii.t.e.l;..*?.el.l.iEig..liD.u.B.e. 1.915 8.0.QQ. 00 600 00 0.Q .1.00. 5f 6000 .0.0 .3-1 4aD. 00 1 1300 bo D.Q. IfiQ. 00. .F-iJte.. .2oad-00 EXPLAf'JATION OF DEDUCTIONS claimed in Schedule A, lines 7 and 18; Schedule B, column 4; Schedule E, column 7; Schedule G, column 2; and Schedule I. Items 4 and 5. .Sc.h.e.du.le..".A!'....Lin.e...7.-.SP-e.c.lal....41.$.CQun.t.B*.L.i^^^ „ ^?9.'^.^*^.-k®...!!^?.!'....P.9.^.V^?...-4--....St..en^ g.^.h.e du.le...»G." ...C,o.lumn-.2...-.-Accr\:^ d .int er-e&t-- xef u^ 4 aad 5 Red -Cr.o.s^ -& -y^-J-ya-t fi-S ec * yj Page 1 of Instructions INSTRUCTIONS FOR FILIING INDIVIDUAL INCOME TAX RETURN FOR NET INCOMES OF MORE THAN $5,000 I. HOW TO DECIDE WHETHER TO MAKE A RETURN. 1. Calculate your net income by filling in page 2 of tjjo work sheet according to page 2 vt tlic instrucduns. , . , .,., 2. Add the net income of your wife (or husband) and dependent minor children, if any, except as provided in paragraph 5. ' , , , ■ 3. The total family income, calculated in accordance 'with parssgraphs 1 %m 2, must be reported, either in your return or in a separate return by wife (or husband), if it equaled or exceeded — (a) S2,000 if you were married and lived with yaar wife (jjr husband). (b) $1,000 if you were not married or did not live with your wife (or husband^. 4. In any case, you must make a return if your net income cfjualled or exceeded the amount of your personal exemption, not including any additional exemption allowed you as head of family or on account of dependents. 5. Income of a minor or incompetent, if derived from a separate estate undCT control cf a guardian, trustee, or other fiduciary, must be reported by his guardian or other legal representative. 6. If your wife (or husband) had any separate income, she (or he) should make a separate return. II. ACCRUED OR RECEIVED INCOME. 1. If you keep books showing; income accrued and expenses incurred during the year, make your return from your books, but do not fail to include all your income even if it id not entered in your books. 2. if y«iu do not keep books showing income accrued and expenses incurred, report income received and expenses paid. 3. If you report income accrued, you must include all income that accrued in 1917 but was not received until 1918, unless it was reported in last year's return. 4. If you report income received, you must include all income constructively received, as bank interest credited to your account. III. RECEIPTS EXEMPT FROM TAX. The following classes of receipts are exempt from income tax, and need nbt be reported on pacre 2 of the return. However, nontaxable income of the classes described in para- graphs 1, 3, 4, 5, and 6 should be reported in table 11, page 1 of the return. 1. Pay not exceeding $3,500, for active services in the military and naval forces of the United States. 2. Gifts (not made as a consideration for 8er\'ice rendered) and wonay and property acquired under a will or by inheritance (but the income derived from money or property received by gift, will, or inheritance is taxable and must be reported). 3. Interedt on bonds and other obligations of the United States issued be/are Septem- ber 1, 1917, and on such bonds and other obligatiom issued since that date, provided your holdings do not exceed the exemptions allowed by law. See table 13, page 1 of return, and instructions, page 2, under K(b). 4. Interest on bonds and other obligations of United States pOEceestoos (Philippine*, Porto Rico, etc.). 5. Interest on bonds and othet obligations of States, territories, political subdivisions ihereof (such as cities, counties, and townships), and the District of Columbia. 6. Interest on Federal P'arm Loan bonds. 7. Proceeds of life insurance jxjiicies paid on the death of the insured. 8. Amounts received by the insured under life insurance, endowment, and annuity contracts, provided such payments do not exceed the premiums paid in. The amount by which the total payments that have been received exceed tire total premiums paid in is incomo and must be reported in Schedule G. 9. Amounts received from accident and health insurance and under workman's com- pensation acts plus the amount of any damages received by suit or agreement on account of injuries or sickness. IV. FARMER'S INCOME SCHEDULE. If you are a farmer or a farm owner renting your farm out on shares, get from the col- lector and fill out a "Schedule of Farm Income and Expenses." Transfer tho net farm in- come to line 21 of Schedule A of the return. Report income from salaries, rents, interest sales of property, etc., in Scjiedules B toGof the return. Send your Schedule of Farm In- come and Expenses with the return to the collector. V. PERIOD TO BE COVERED BY RETURN. 1. You must report your net.income for the calendar year 1918, except under the con- ditions stated in paragraph 2. 2. If you are engaged in business and keep books of account which are regularly closed t.ich year at the end of some month other than December to determine your annual profit or loss, you may, after obtaining the Commissioner's permission, make a return covering (he period from January 1, 1918, to the date on which you closed your books, and there- after for each period of 12 months. 3. If you make a return for a part of the qalentiiir year 1918, your pcrson.Tl exemp- tion shall be as many twelfths of the amount that would bo allowed for a full year as there are months in the period covered by tie return 4. Tho dates on which the period covered by the return begins and ends, if other than the caloudar year 1918 must be plainly stated at the head of the return; answers to questions 5, 6, and 7 must D9 given for that period; and the aflSdavit must be changecl accordingly. VI. PERSONAL AND FAMILY EXEMPTION. 1. If you were married and lived with your wife (or husband) or were head of a family in 1918, you may subtract from your net income, before calculating your tax, a family exemption of $2,000 plus $200 for each person under 18 (or mentally or physically defective) who received his chief support from you. If husband and \vife make separate returns, thig exemption may be claimed by either (but not by both) or may be divided between them. 2. If you were not married or did not live with wife for husband) and were not head of a family in 1918, you are entitled to a personal exemption of $1,000 pjus $200 for each dependent person under 18 (or mentally or ph)'sically defective) who received his chief support from you. 3. If jou were entitled to any of the foregoing exemptions during a part of the year only, you may claim as many twelfths of the exemptions stated as there were months in such part of the year. Any part of a month may be counted as a month. 4. The personal or family exemption must be reportctl on line 26, page 1 of the return, and must be supported by answers to questions 5, 0, 7, and 8. 5. A "head of family" is a person who is the chief support of one or more persons living in his household, who are closely related to him (or her) by blood, marriage, or adoption. VII. AFFIDAVIT. 1. The affidavit must be executed by the person whose income is reported unless he is a minor or incompetent, or unless he is ill, absent from the country, or otherwise inca- pacitated, in which case the legal representative or agent may execute the affidavit. However, a minor making his own return may execute the affidavit. 2. The oath will be administered without charge by any collector or deputy collectot of internal revenue, or (if you are in tbe military or naval service of the United States) by any military or naval otlicer who is authorized to administer oaths for purposes of mili- tary or naval justice and administration. If an internal revenue officer is not available, tbe return should be sworn to before a notary public, justice of the peace, or other person authorized to administer oaths. sflU. WHEN AND WHERE THE RETURN SHOULD BE SENT. Send yoar return to the collector of internal revenue for the district in which you live or have your princijjal place of business so that it will reach him on or before March 15, 1919. If the address of the collector is not printed on the return and you do not know it, aek at the poet office or bank. IX. WHEN AND TO WHOM THE TAX MUST BE PAID. 1. The tax should be paid, if possible, by sending or bringing with the return a check or money order drawn to the order of " Collector of Internal Revenue at (insert name of city and State]." 2. Do not send caah through the mail, or pay it in person except at the office of the collector or a regularly established internal revenue stamp office. 3. At least one-fourth of the tax is due at the same time that this return is due. 4. An additional amount suQicient to bring the total payments up to oa»-balf of the tax must be paid on or before June 15, 1919. 5. An additional amount sufficient to bring the total payments up to three-fourths of the tax must be paid on or befoie September 15, 1919. 6. The entire remainder of the tax must be paid on or before December 15, 1919. 7. If any payment is not made when due, the entire unpaid balance of the tax will become due 10 daysifter demand therefor by the collector. 8. If you pay in cash, do not fail to get a receipt at the time of payment. It you pay by check or money order, your canceled check or your money order receipt will serve as a receipt. X. PENALTIES. For Making False or Fraudulent Return. Not exceeding $10,000 or not exceeding one year's imprisonment, or both, in the discretioE-of the court, and, in addition, 50 per cent of the tax evaded. For Failing to Make Return on Time. Not more than $1,000, and, in addition, 25 per cent of the amount of tax due. For Failing to Pay Tax When Due. Five per cent of the amount due but unpaid, plus 12 per cent interest ner annum for the time during which it remains unpaid. TABLES AND INSTRUCTIONS FOR CALCULATION OF SURTAX. SURTAX RATES FOR 1918. ,\mount of net income. Ilatc. Total surtax on each amount. Amount of uct income. Rate. Total surtax oncacb amount. A B C A B C 85,000 28% 31^ ts.iio 8,690 6,000 1% $10 .62 OOO 8,000 ri 60 M.OOO 9,290 66,000 9,910 4% 190 68,000 32% 33% 34% 35% 36% 39% 40% 4.3% 46% "3 48% i 60% "1 65% 10,550 16, OM 5% 13^ 15% 410 70,000 72,000 11,210 11,890 18,000 550 74,000 12,690 710 76,000 13,310 890 78,000 14,050 14,000 1,090 80,000 14,S10 26,000 1,310 82,000 15,690 1,550 84,000 16,390 30,000 l.SlO 80,000 17,210 2,090 88,000 18,050 2.390 90,000 18,910 36,000 18% 2,710 92.000 i9,790 38,000 3,050 94,000 20,690 40,000 3,410 86,000 21,610 42,000 209? 3,790 98,000 22.550 44,000 4,190 I0O,CO0 23,610 21% 22% 4 27% 4,610 150,000 49,510 5,050 200.000 77,510 60,000 6,510 300,000 137,510 62,000 6,990 590,000 263,510 64,000 6,490 1,000,000 483,510 56,000 7,010 7,550 1,000, OOW- 58,000 SURTAX RATES F OR 1917. SURTAX RATES FOR 1918. Amount of Dttiocome. Rate. Amount o( surtax at each rate. Amount of Oct income. Rate. Amount of surtax at each rate. A B C A B C »,000 "'~l%" -—-.- »20,000 40,000 1% I2'.10 12,500 7S 00,000 80,000 400 eoo 4%' 100 100,000 800 40 00O • 27^ 250 1,60U 150,000 300,000 W 2,600 3,000 2,400 250,000 7% 3,500 4,000 18,000 60,000 80,000 100,000 3,400 4,400 300,000 600,000 sf 130,000 13, .500 1,000.000 iif 15,500 1,500,000 65,000 18,500 2,000,000 2; 000,000+ 12% 60,000 500,000 750,000 1,000,000 61^ 21,000 92,000 123,000 137,500 395,000 310,000 13% SiniTAX RATES FOR 1913-15. 1,600,000 2,000,000 », 000, 000-1- ta),ooo 60,000 75,000 "~W" «300 600 100,000 3% 760 250,000 i 8,000 • ■ 1 500,000-)- 12,600 CALCULATION OF SURTAX AT 1918 RATES. To compute tbe amount of surtax on en; amount of net Income in excess of 55,000: First: Find in column A tiie largest sum which is less than the amount ol the total net income sab}ect to surtax at 1818 rates fllem L. naia 2, or Item 15, paRC 1, ot tlio return). Second: Fmd in column C the corresponding amoiuit of total surtax. Tliird: To tho amount ofsurtaxlouna as above add an amount computed ns follows: Subtract irom tbe net income the sum found in column A and multiply tbe remainder by the rate shown on the oe.it line belcr in column C. The sum of these two amounts is the total surtax due. 1. Largest sum in column A which is less than the amount of the total net income 2. Total biirtax thereon shown in column C 3. Remainder of net income after subtracting Item 1, above 4. Snrtai on this remainder at rate shown In colnmn B on line below that from 1 was taken — 5. Total surtax due 'sum of Items 2 and 4). 2. Example: Net income »13,S00. $12,000.00 190.00 1, 800. 00 90.00 280.00 3. Computation of — on Item 15, page 1 of the return lax §.....100^0Q.Q. ? 33^510 5 14,165 5 '7;365 ■" ■"30,'87'5 .QQ OQ 00 80 80 Item S, column 3, sbould be entered as Item 36, paze 1 olttae return. CALCULATION OF SURTAX AT PRIOR- YEAR RATES. To calculate surtax at 1917 rotes: First: Enter on tbe first line f colunm 1 . below, tho amount of Item 13, page 1 of the rstnm. Second: Enter in column 2 <^ither (a) tho next larger amount shown in column A of the 1917 surtax table, or (b) the amount of Item 15, page 1 of the return, if less than such amount. Third: Enterin column 3 the difference between the amotmts entered in columns 1 and 2. Fourth: Enter in colunm i tne rate ol tax shown In column 15 o( the surtax table on tbe same line as tho amount referred to In (a) of the second step. Filth: Enterin column 5 the product of figiU'es in columns 3 and 4. If the amount ol Item 18is greater than the amount in column A of tho 1917siirtax tablereferred to in(a) of the second step, proceed asfollow*: Sixth: Enter on the second line of column 1 the largest amoimt in column A of the surtax table which is smaller than Item 18. Seventh: Enterin column 2 the.Tmouutofltein 18. Eighth; Enterin column 3 tbe f'itTerence between the amounts entered in columns 1 and 2. Ninth: Enterin column 4 the rate shown in column B of the surtax table on the lino below that on which Is showT the amount entered on the second 1 ine f column 5 . Tenth: Enterin column 5 the product of the figures in columns 3 and 4. Eleventh : Enter on line 3, column 5, the sum of the amoimts shown in column C of tl* surtax table opposite the pcrcoutsges (if fny) shown In column B between the percentages that were entered on! ines 1 and 2 of column 4. / 1. 2. 3. 4. (Percent.) 5. 1. $...I1.4a6.5...( 2. 137^835 )Q.. )0 J 137^835 i3C),83"5 50 DO $...13.^.e.e.Q. 3,000 00 00 37 5 5 3688 150 30 00 3. ... 130,835 ... 00 134,835" DO 4,000 00 4 160 00 4 5. 6. Total. 3998 130 The total ol column 5 should be entered as Item 37, pige 1 ot the return. NoTK.— If you received stock dividends taxable at 1916 or at 1913-15 rates, calculate tho tax In the lame maimer described for 1917 rates, .wliig the appropriate surtax tables and tbe amounts o( Items 18 and 21 lor I8I6 and 21 and M tot 1913-15. i—tsn ftfe 2 tf bsiraetiin INSTRUCTIONS FOR FILLING IN TAXABLE INCOME A. INCOME FROM BUSINESS OR PFtoFESSION. If Ik f«a kas m> fta ewotkfM ill atfria. ■ . w I trpanK llMd tf »Mi; uj cllxh il Ktmel; Is lk< BepoTt here income from — . (a) Sale of merchaadise, or of products of manufacturing, construction, mining, and agriculture. (For fanflncome see Inrtruction IV on the other side of this sheet.) (b) Business service, such aa transportation, storage, laundering, hotel and res- taurant service, livery and garage service, etc., if you owned the business. If you were engaged in the business aa an employee, report your salary or wages in Schedule B. (c) A profession, such as medicine, law, or dentistry, if you practiced it on your own account. If you were employed on a salary, report your Miary in Schedule B. In general, report in Schedule A any income in the earning of which you inciured expenses for labor, rent, etc. Do not report here partnership profits or profits of per- sonal Ber\ice corporations, which should be entered und^ C, or dividends from other corporations, which should be entered under K(a). If you are a fanner (or a farm owner renting your farm to another peraon on shares), enter on line 21 your net income from fanning, as shown by your "Schedule of Farm Income and Expenses." Kind of business. — State kind of goods dealt in or kind of services rendered, and whether manufacturer, jobber, wholesaler, retailer, importer, broker, etc. If you keep books showing income accrued, report such income instead of cash received, and report expenses incurred instead of expenses paid. Income received from sale of lands, buildings, equipment, stocks, bonds, and other property not dealt in as a business should be reportea under D. If you have a complete profit and loss statement, showing all'^e information called for under " Cost of gooas sold " and "Other business deductions," attach it to the return and enter the amount of net income on line 21, Schedule A. Total sales and inuone from business or profession.— I^eport the total amonnt derived from sales or from services, less any discounts or allowances from the sale price or service charge. Inventories. — If inventories were taken at cost, write "C" on line 8,'immediately before the amount column; if at cost or market, whichever is lower, write " Cor M." Other business deductions. — Do not include cost of business equipment or furni- ture, expenditures for permanefit improvements to property,. or living and family expenses. Do not deduct interest on your own investment in your business, or salary or wages for your own services or the services of your family, unless these items are included as income in Sch^ule B or 6.. Rent. — Report here rent for business property (not including rent for dw«Uisg you occupy). Interest. — Report hero interest on business indebtedness, including indebtedness incurred to purchase or carry business property. Taxes. — Report here only taxes on business property or for carrying on bosineas. Do not include taxes assessed against local benefits of a kind tending to increase the value of the property assessed, as for paving, sewers, etc., nor Federal income taxes.. Repairs, wear and tear, obsolescence, and property losses. — Report here (a) ordinary repairs required to keep property in usable condition, (b) depreciation during the year on business property only to the extent not ofbet by repairs, replacements, or Iosns claimed as deductions in this or pre\'iou8 returns, (c) reasonable allowance for obsoles- cence (if any) of business property for which no deduction has been claimed elsewhere in this retium or in any pre\-iou3 return, and (d) losses of business property by fir^ storm, or other casualty, or theft, not compensated for by insurance or otherwise and not made good "by repairs or replacements claimed as deductions. Explain these deductions in table at foot of page 2 of return. Any losses of property not used in your business, such as your dwelling or house- hold furniture, should be reported in Schedule I. ' The amount claimed for wear and tear or depreciation should not exceed the original cost of the property (<«• its value March 1, 1913, if acquired before that date) divided by its total estimated life in years. ;\Vhen the amount of degreoiation allowed equals the cost of the property (or its value March 1, 1913), no further claim should be made. Do not claim any deduction for depreciatioil in the value of a building occupied by the owner aa his dwelling, or of other property held fot personal use. Do not claim any deduction for depreciation of real estate (exclusive of improvements thereon), nor for deprecia^on of stocks, bonds, and other securities. Do not claim depreciation or losses of articles that have been taken into your inventory at a figure reflecting the reduction in value. Depreciation of patents, copyrights, etc., and depletion of mines, etc. — If you wish to claim a deduction on account of depreciation in the value of patents, copyrights, franchises, and other legal privil^es, or on account of depletion of mines and oil and gas wells, see the income and profits tax r^ulations. Bad debts. — Report only debts which you have ascertained to be worthless and have charged off during the year. A bad debt offsetting income accrued since March 1, 1913, will not be allowed as a deduction tmlesa the amount waa reflected in the income reported for the year in which the debt was created. State under "Explanation of deductions," at the foot of the page, how the debts were ascertained to be worthless, or if the deduction is based on a reserve, state speci- fically the basis on which such reeepre has been computed. Insolvency of the debtor, inability to collect by l^al proceedings, or inability of debtor to pay, ascertained by a m^cantile agency, would be a sufficient indication of worthlessness. If at any future time a debt charged oS as worthless and allowed as a deduction ia collected, the amount collected must be returned as income. Unpaid debts are not deductible if made good by recovery of property sold or seteotion of property pledged. Bad debts arising out of p^sonal loans should be reported .in Schedule I. Other expenses. — Do not include your personal exemption here. This is to be reported as Item 26. Net loss. — If the net cost of goods sold plus other biisiness deduction is in excess of the total amount of sales and income from business or professional swices, report the difference as a loss by using red ink or a minus sign. B. INCOME FROM SALARIES, COMMISSIONS, BONUSES, DIRECTOR'S FEES, AND PENSIONS. If salary, wages, or other compensation was at the rate of $1,000 or more per annum, report it en a separate line, together with the occupation or position and employer's name and address. All other income from salaries, wages, commissions, eta., at a rate less than $1,000 per anniun should be reported on a single line. Do not report here pay, not exceeding $3,500, for active service in the Army or Navy (see Instruction III, paragraph 1, on the other side of this sheet). ' Report such pay in table 11, page 1 of the return. Explain deductions in the space at the foot of page 2 of the return. C. INCOME FROM PARTNERSHIPS, PERSONAL SERVICE CORPORATIONS, AND ESTATES AND TRUSTS. Report your share (whether distributed or not) in the profits of the partnership or personal ser/ice corporation or in the income of the estate or trust (if placed to your credit), not including the part of such share that consisted of dividends on stock of ordinarj- corporations (to be inchided in Item K (a)), interest on obligations of the United States (sec table 13, page 1 of the return, and instructions under K (b), below), or (in the case of estates and trusts) interest on corporation bonds containing a tax-free covenant, upon which a tax of 2 per cent was paid (or will be paid) by the debtor corporation (to be included in Item F). Report in Schedule B salary received from partnership or personal service corporation. Apportionment of partnership income between years. — If you derived income from a partnership whose fiscal year differed from the calendar year, assign to 1017 as many twelfths of your share of the partnership's income (except stock dividends and Liberty Bond interest received through the partnership) as the number of months of tht part- nership's fiscal year that fell m the calendar year 1917. Assign to 1918 the remainder of your share of the partnership's income, except stock dividends and Liberty Bond interest, which should be apportioned as provided in instructions under K(a) and K (b) below. D. PROFIT FROM SALE OF LAND, BUILDINGS, Use this schedule for all sales of real estate, and for sales of other propcarty that you did not deal in as a business. If the profits or losses on sales made through any one broker aggregated $1,000 *r more, report the transactions on a separate line with the name and address of the broko'. Knd of property. — Describe the property as definitely as you can in a word vi two, as "farm," house," "lot," "stocks," "bonds." Sale price. — State the actual consideration or price, or, in case of an exchange, the fcur market value of the property received. STOCKS, BONDS, AND OTHER PROPERTY. Cost. — Enter the original cost of the property or, 'S it was acquired before March 1, 1913, its fair market value on that date. Expenses incidental to the purchase may be included in the cost if never claimed in income-tax returns as deductions from income. Enter in column 7 the amount of wear and tear, obsolescence, or depletion sustained since March 1, 1913 (or since date of acquisition if subsequent to March 1, 1913). (This is a deduction from cost, though treated for convenience as an addition to the sale price.) Losses. — If the total of columns 5 and 6 is in excess of the total of columns 4 and 7, report the difference as a loes by using red ink or a minus sign. E. INCOME FROM RENTS AND ROYALTIES Kind of property. — Describe briefly, as in D. Amount of rent. — If you accepted' crops or other property in lieu of cash rent, report the income as though the rent had been paid in cash. Repairs, wear and tear, obsolescence, depletion, and property losses. — See instruc- tions for Schedule A, above. Explain in taole at toot of page 2 of the return. Other expenses and losses.-^Report taxes on rented or leased property and in- terest on indeotedness incurred or continued to pi^chase or carry it. Do not include taxes assessed against local benefits of a kind tending to increase the value of the prop- erty asseesed. F. INTEREST ON CORPORATION BONDS CONTAINING TAX-FREE COVENANT, ON WHICH TAX OF 2% WAS PAID BY DEBTOR CORPORATION. This item should include all interest received directly or througji fidudariee on 1 bonds. If exemption was claimed, the-interest received must be reported in G. (The bonds of corporations organized or doing business in the tJnited States, containing a amount of tax paid by the debtor corporation is treated as a credit against the tax due. clause by which the debtor corporation agrees to pay the interest without any deduction See Item 39, page 1 of the return.) for taxes, pro\-ided exemption from withholding was not claimed by the o■.^-^er of the G. OTHER. INCOME (NOT INCLUDING DIVIDENDS, OR Report in this schedule interest on bank deposits, notes, mortgages, etc., and all other income not reported in Schedules A to F, except (a) di\'idendB from coiporations organized or doing business in the United States, which should be reported as Item K(a); (b) taxable interest on obligations of the United States, which should be re- ported as Item K(b); (c) receipts exempt from tax, as stated in Instruction III on the other side of this ^eet; (d) partnership profits and stock dividends taxable at priOT year rates (see items 12 and 14, ps^e 1 of return). INTEREST ON OBLIGATIONS OF THE UNITED STi\TES). State separately income from eadi source. If you received any interest on bonds of fqreign countries or corporations, or any dividends on stock of foreign corporations, submit with the return a schedule showing (a) name of country; (b) Kind of obligations (whether .national, state, or municipal obligations, or bonds or stocks of corporations); (c) amount of principal; and (d) amount of interest or dividends. Deductions. — Explain deductions in the space at the foot of page 2 of the return. I. GENERAL DEDUCTIONS. Intel est. — Report here interest paid on "personal indebtedness as distinguished rom business indebtedness (which shotild be reported under A, E, or G above). Do not include interest on indehtednees incurred for the purchase of bonds and other obli- gations, the interest on which is exempt from tax, except interest on indebtedness incurred to purchase or carry obligations of the United States. See Instruction III, p^e 1, for a list of obligations the interest on which is exempt. Taxes. — Report here taxes on your dwelling and household property, not including those assessed against local benefits of a kind tending to increase the value of the property. Do not include Federal income taxes, or estate or inheritance taxes. Losses. — Report here loasee of property not connected with your trade, business, or pmfession, sustained during the year from fire, storm, shipwreck, or other casualty, or nom theft, which were not compensated for by insurance or otherwise. Explain such I in table at foot of page 2 of return. Contributions. — ^Report here only contributions made within the year to corpora- tions organized and operated exclusively for religious, charitable, scientific, or educa- tional purposes, or for the prevention of cruelty to children or animals, and contributions to the special fund for vocational rehabilitation. The total amount of contributions to be entered here must not exceed 15 per cent of the net income computed without the benefit of this deduction. Therefore, if Item 4, Schedule I, exceeds the sum of your total net income (Item 24) and Item 4, then Item 4 must be reduced to 15 per cent of such sum and your total net income must be recalculated accordingly. Enter under " Explanation of deductions," at the foot of page 2 of the return, the name and address of each corporation to whi^h you made contributions claimed as deductions, and the amount paid to each. Other deductions. — Bad debts arising out of personal loans may be reported here. (See instructions for Schedule A, above.) Stock dividends which were paid out of profits or surplus accumulated by the distributing corporation prior to the year for which this return is made but not prior to March 1, 1913, should not bo included in Item K (a), but should be reported as Item 12, a, b, and c. Item 14b, col. 4, and Items 14c and 14d on page 1 of the return. K (a). DIVIDENDS. Profits of personal service corporations should be included in C (except such part thereof as consisted of dividends of ordinary corporations and interest on obligations of tbe United States issued since September 1, 1917). (d) Totals of amounts in columns b and c. (e) Amount by which each amount entered in coltunn d exceeds the msximnm exemption for that class of obligations. K(b). INTEREST ON OBLIGATIONS OF THE UNITED STATES ISSUED SINCE SEPTEMBER ;, ldl7 1. In «der to ascertain the amount to be entered under K(b), refer first to Table 13 oa p^& 1 of the return. 2. If any amount entered in coliunn 6 of that table exceeds the'mscdmum exemp- tion for the same class of obligations (stated in column 7), then you must attach w to the return a schedule showing in separate columns the following information for that class of obligations: (a) Periods during which your holdings of that class of obligaliots remained un- changed (including your share of the holdings of pSrtneiships, personal service cor- porations, estates, and trusts, and also any holdings the interest on which you reported as income for 1917, and on which you claimed exemption in your 1917 return). (b) Amount of obligations held by you individually during each each period. (c) Your share of the holdings of each partnership, personal serrice corporation, rnft'^ <.p,t („,,,< ^pr''^'' 'T.rh such T""'.'^ 1. nership ha\ing a fiscal year falling partly ^ ™.- — .. ,. , received through such partnershio should be calculated in a separate column g ol the schedule. Enter in this column, for each period specified in column a, either ( 1) . the amount entered in column for (2) the interest on your share of the partnership s holdings (shovm in column c), whichever is the smallvT. 4. Enter as Item K (b), on page 2 of the return, the tot^jrf column f for all clafflee of obligations, less aa many twelfths of the total of column "l (if any) as the number of months of the partnership's fiscal year that fell ia 1»17. Enter the amount deducted as Item 1 lb (column 6) on page 1 of the return. , _,, lill work stiecl first DELIVER OR SEND THIS RETURN WITH PAYMENT TO COLLECTOR OF INTERNAL REVENUE ON OR BEFORE MARCH 15, 1919 DETACH AND KEEP WORK SHEET AND INSTRUCTION SHEET Page 1 of Return Form 1040A.— UNITED STATES INTERNAL REVENUE SERVICE INDIVIDUAL INCOME TAX RETURN FOR NET INCOMES OF NOT MORE THAN $5,000 For Calendar Year 1918 IF NAME AND ADDRESS PRINTED BELOW ARE INCORRECT PLEASE MAKE CORREaiONS JOHN DOE 5 West 10th Street New York City> Do not wnic m (Ms space FIRST PAYMENT (Cashier's Stikinp.) i CASK CHECK M.O. g O o H ~ 03 U) Examined ij 1. Did you 2. If so, what address S™ for'SiT? ...lea ttftSlT.!.1......5...l3.8.t...l0.th..Slreet.,..New 3. To what col- 4. Give number, if any, assigned to iprtnr's oflioe ^ ■.«.... . ,t v i. Vou for 1917 if it does not appear ^^ r- -i - /-s ».. was it sent? fmji...Diilt-r J.i:^t-,.„ N.$W „ YQ. r.K ,...„ In address at head of return &5lX.^9.Z (Give district or city and State.) 6. Were you in 1918 6. If not, were you the head of a married and living family aa defined in instructions with wife (or husband) ?...yB.fl under "Personal Exemption?" ..rr.~~ H. If you claim any additional exemption on ac- count of dependent persons other than your How many dependent persons under 18 (or mentally cr physically defective) received ^ their chief support from you during 1918 ?.— yU.Qs 9, Wnte *'R" if this return shows ^.uaui, . ^ > OS H O o H - H 13. Enter in this table details concerning repairs, wear and tear, and property losses, claimed as deductions in Scheduled A, E, and I nJ on page 2 of return (see instructions'):- jJ - - y o 10. Did your wife (or husband) or „ minor child make a separate return? ...Xt.Q... (If so, give name and address thereon.) 11. Did you or your wife (or husband) or dependent minor children receive any interest on U. S. Liberty Bonds, or any salary not reported elsewhere ._ in this return or in a separate return? ....N.Q— (If 80, give sources and amoiints.) 12. Enter name and address of each organization to which you made contributions claimed as deduc- tions, and amount paid to each. Red ..Cross New...yp.rk...C.i.ty. I.35,.00. I..M...C^.„A. '^ "^ .1 35^00 1. Refer to "A," "E," or "I." 2. Kind of property. (It buildings, state also ma- terial of which constructed.) 3. Year ac- quired. 4. Cost of property (or market value March 1, 1913). .S.tjable i916ilQaQ0J..r-.r L.....I L.. 5. Repairs not ofTset by claims for wear and tear or losses. .-2G0. Wear and tear (depreciation) and depletion charged off — 7. Amount pre- 8. Amount this Rate. I vious years. year\ .10.0.0. Losses not compensated for by insurance. 9, Cause of loss. 10. Amount of ^ loss. H 03 Q < a » 125 H g CALCULATION OF TAX M. Nel income shown on page 2, Item J N. Less persona! exeraplion (see Inslruction VI) . 0. Balance (income laxable at ^fc). S300 8.1^15.1 NOTE.— If the amount online O exceeds Sl.OCO, the excess is taxable at 12%, and your return should be made on Form 1040. Do not write here P. Tax dae (6% on amount of Item 0) Q. Less normal tax of 2% on Item F R. Balance of tax due S. Amount of tax paid on submission of return $.,.....7.23.0- 3 00 $....._?. 6 9CL. $..... J1.7.Z3... AFFIDAVIT I swear (or affirm) that this return, to the host of my knowledge and belief, is a true and complete statement of all taxable gains, i profits, and income received by or accrued to me (or the person for whonj this return ia made) during; the year 1918, ana that ill deductions entered or claimed herein are allowable under the law. y Sworn to and subscribed before me this day of .. (If return is made by agent, the reason therefor must be stated on this line.) ;a9i9. ( Slgiig;li„ J.o.lin._D.o.e. (Signature of individual or agent.) (Signature of olTicer administering oath.) (Title.; (Address of individual or agent.) P^sScfRehuD. RETURN OF TAXABLE INCOME pn«'«JWWome of wife (or husband) .nd dependent mlnwN \ children, or.Iess ra-»orted in separate returns (sje InslructJOB I) / A. INCOME FROM BUSINESS OR PROFESSION. 1. Kind of bosiness ^^''^y OOOJB 2. Business address„.-5--.1ULfi±„lQill_..St.^_JIfijy_J!CGX]SL. 3. Total sales and inooaie from business or professional services COST OF GOODS SOLD: 6. Ifaterial and supplies-.. ........ 6. Mercliandise bought for sale 7. Othftrrvwfg 8. Plus inventories 6t beginning of year 0. Total .-...^ .. 10. Less Invuitories at end of year..^. IL |Tet Cost or Goods Solo. ._lQO.d.QCL. 500 00 20000 00 t3.a5QQ.QD. , 30000 00 ]$13S00|CD. ^THER BUSINESS DEDUCTIONS: 12. Salaries and wages not reported as "Labor" under "Cost of Goods Sold".. 13. Kent 14. Interest on business indebtedness 15. Taxes on business and business property 10. Eopairs, wear and tear, and property S-.5.Q.0.Q 3500 500 00 80000 "50060' 17, Bad debts arising from sales 18. Other expenses 19. Total Otheb Business Deductions |$~:~~.„y| .:?:.. 600 OQ.. 00 20. Net Cost 07 Goods Sold Plus Total Other Business DEDUcnoira 21. Net Income trom Business oe Profession 1 J87QQd »a5Q0d m. -00. tZQDQ. OJQ. B. INCOME FROM SALARIES, WAGES, COMMISSIONS, BONUSES, DIRECTOR'S FEES, AND PENSIONS. ions. « 30 -00, 1. By whom received 2. Occupation. 3. Name and address of employer. 4. Gross income. 8. Deduct if any John. Doe... .-rxQpj:i.a.t.o. r_.L.tEfifflliL.Ha.tl+g.aiLk.r_.__„.... s.......2Q.C)D„ S .„. [Director* s fee) Net Income from Salaries, etc. (total of column 4 minus total of column 5)— s...:io .00.. » C. INCOME FROM PARTNERSHIPS, PERSONAL SERVICE CORPORATIONS, AND ESTATES AND TRUSTS (not including amounts reported under F and K). TT' ^ i.«;j 4. _ _ x* TrsV^-n 1V\ /=» 0-»» (State name and address of partnership, etc.) AB-k 40 00 TOT-VLS $ .3500 ..00 $ 10. 00. $... '......90. -Q.Q (18) (19) SUMMARY Amoant received (or (arm products sold or exchanged 1. Crops (2) 2. Live stock „ — (6) 3. Crop products .(9) 4. Live stock products -(12) 5. Miscellaneous (14) 6. Total receipts.- InTenlory Talue of farm crops, etc., at end of year 7. Crops (3) 8. Live stock (7) 9. Crop products - —(10) 10. Live stock products -(13) 11. Supplies (16) 12; Total inventory at end of year.... receipts plu3 invt (Item 6 plus Item 12). 13. Total receipts plu3 inventory at end of year lit -J210C ....3..8.E ....7.1.9 .1850 00 ...0 .S-O 00 $.....49,941.50 i $ 1012.50 S^od.QQ. ....8^50 -xsoloo .35.4^-00 .85401.5.0 Farm expenses, etc 14. Cost of live stock purchased during year (5) 15. Expenses (17) 16. Repairs -—-(18) 17. Depreciation (19) 18 19. Total expenses, etc loTentory value of farm crops, etc., at beginning of year 20. Crops ...(1) 21. Live stock (4) 22. Crop products ^..... ..(8) 23. Live stock products (11) 24. Supplies (15) 25. Total inventory at beginning of year.... 26. Total expenses plus inventory at beginning of "year (Item 19 plus Item 25) .-.-150. ..ao30. 10 ..90. $... Baao. §...1.025. 00 .00 .00. 00 00 00 .S.17.5...O.0 26 .235. $...3.46.1 . .00 .QQ 00 $...57.4.1. .Q.0 27. Net farm income to be reported in Schedule A, line 21, of Form 1#40A or Form 1040 (Item 13 minus Item 26) $....2.79.9. .50. OTHER INCOME TO BE REPORTED ON RETURN (Form .1040 A or Form 1040) Desciuption Income from salaries, wages, commissions, bonuses, director's fees, and pensions (to be reported in Schedule B) _ Income from partnerships, personal service corporations, and estates and trusts (to be reported as Item C) lAcome from sale of land, buildings, stocks, bonds, aUd other property (to be reported in Schedule D) - Income from rents and royalties (to be reported in Schedule E) Interest on corporation bonds containing tax-free covenant, on which a tax of 2f