1092

Ownership Certificate-Foreign Dividends and Interest 1001A
Dividends on stock of foreign corporations and
interest on bonds of foreign countries and foreign
corporations. To be attached to these items
when presenting for collection.

Ownership Certificate-Disclosing Actual Owner of
Stock....

To be filed with representative in the United States
by foreign principal to disclose actual ownership
of stock of domestic corporation.
Personal Exemption, Non-Resident Alien, Claim for..
Refund, Claim for Taxes erroneously or illegally col-
lected.....

Replacement Fund, Application under T. D. 2706 to establish......

Report of Income Paid to Non-Resident Alien Indivi-
duals and Foreign Corporations during the Calendar
Year 1918....

This return accompanies form 1042, on which each
form 1098 is listed.

Report of Income of $1,000 or More Paid during the
Calendar Year 1918 to each Citizen or Resident of
the United States and Domestic Partnership.......
These forms are summarized on form 1096 and are
filed with that return.

Return, Annual, Information...

Payments of interest, salaries, rent, etc., of $1,000
or more to be filed annually, accompanied by
returns on form 1099 by every individual or
organization making such payments to a citizen
or resident of the United States or to a domestic
partnership during the calendar year 1919.

Return, Monthly, Information. . . .

Payments of interest on bonds of domestic and
foreign corporations and countries and dividends
on stock of foreign corporations. To be made
by paying corporation, and to be accompanied
by forms 1001 and 1001A.

Return, Annual, Information....

This summarizes monthly returns made on form
1096A.

Return, Monthly of Normal Income Tax to be Paid
at Source..

To be filed monthly by withholding agent with
collector.

1087

1137

1115

1148-1149

46

1078-1079

1114

1144-1147

1098

1142

1099

1143

1096

1138-1139

1096A

1140

Return, Annual of Normal Income Tax to be paid at
Source.

1013

1095

To be filed annually by withholding agent with
collector.

Return, Annual (Non-Resident Alien) of Normal Income Tax to be Paid at Source...

Return, Individual Income Tax..

Where net income is not more than $5,000 for tax-
able year.

1040A 1105-1110

Return, Individual (Non-Resident Alien) Income Tax. 1040C 1111-1112
Where income of non-resident alien is not more

than $5,000 for taxable period 1919. To be used
when non-resident alien applies for sailing permit
to leave United States.

Return, Tentative, Individual Income Tax ....

To be used for estimating taxes due and requesting extension of time for filing complete return. Return, Fiduciary Income Tax.....

Where income of estate is more than $1,000 and is
distributed periodically, or if a beneficiary is a
non-resident alien. If the sole beneficiary,
however, is a non-resident alien, form 1041 may
be omitted. Form 1040 or 1040A is used by
fiduciary in case of (a) estates before final set-
tlement, (b) trusts where income is held for fu-
ture distribution.

Return, Partnership and Personal Service Corporation
Income Tax...

To be made, regardless of amount of net income.
If foreign partnership is doing business in the
United States it must use this form. Period
covered, fiscal year ending in 1919.

Return, Partnership and Personal Service Corporation
Income Tax..

For Calendar Year 1919.

Return, Tentative, Corporation Income and Profits
Taxes..

To be used for estimating taxes due and requesting
extension of time for filing complete return.

Return, Corporation Income and Profits Tax, 1918....
To be filed by every corporation, joint stock
company, association and insurance company,
whether or not it has net income.

Return, Corporation Income and Profits Tax-Calen-
dar Year 1919...

Return, Corporation, Income and Profits Tax for
Fiscal Year Ending in 1919...

Return, Information, Subsidiary or Affiliated Corpora-
tion..

Return, Capital Stock Tax, Domestic Corporation...
Return, Capital Stock Tax, Foreign Corporation....
Statement of Income Received by Non-Resident Alien
from Sources within United States (Personal Exemp-
tion Claimed)..

To be filed with withholding agent by non-resident
alien owning bonds of a domestic corporation
which contain a tax-free covenant clause.

Substitute Certificate (Ownership)..
Tax not to be paid at source.

Used by resident

collecting agents and responsible banks to re-
place form 1001 (original ownership certificate)..
Form 1001 should be detached and sent direct to
the Commissioner.

1040T 1117-1118

1041

1119-1124

1065A 1132-1135

1065 1128-1131

1127

Substitute Certificate (Ownership).

Tax to be paid at source. To be used in the same
manner as form 1058, except it replaces form
1000. The use of substitute certificates is not
permitted in case of ownership certificates pre-
sented with coupons for collection by non-resi-
dent alien individuals, partnerships or corpora-
tions.

1059

TREASURY DEPARTMENT,

U. 8. INTERNAL REVENUE. Form 46-Revised March, 1918. Ed. 150,000.

CLAIM FOR REFUND.

TAXES ERRONEOUSLY OR ILLEGALLY COLLECTED.
ALSO AMOUNTS PAID FOR STAMPS USED IN ERROR OR EXCESS.

Date of filing to be

plainly stamped here,

(Address of claimant: give street and number as well as city or town, and State.)

This deponent being duly sworn according to law deposes and says that this claim is made on behalf of the claimant named above, and that the facts stated below with reference to the claim are true and complete:

1. Business engaged in by claimant

2. Character of assessment or tax

(State for or upon what the tax was assessed or the stamps affixed.)

3. Amount of assessment or stamps...............................

4. Amount now asked to be refunded (or such greater amount as is legally refundable)...---.

5. Date of payment of assessment or purchase of stamps

Deponent verily believes that the amount stated in Item 4 should be refunded and claimant now asks and demands refund of said amount for the following reasons:

And this deponent further alleges that the said claimant is not indebted to the United States in any amount whatever, and that no claim has heretofore been presented, except as stated herein, for the refunding of the whole or any part of the amount stated in Item 3.

(This affidavit may be sworn to before a Deputy Collector of Internal Revenue without charge.)