37. Question. Does it apply to an American who is serving with the armed forces of one of the other United Nations? Answer. Yes; under the new law. 38. Question. Does it also apply to members of women's units serving with the military or naval forces? Answer. Yes; provided the units are part of the military or naval forces of the United States or of other United Nations, as in the cases of the Army Nurse Corps, Female, the Navy Nurses Corps, Female, the Women's Army Corps, and the Women's Reserve branches of the Naval, Marine Corps, and Coast Guard Reserves, respectively. 39. Question. As a civilian in 1942, an unmarried man with no dependents earned $10,000 salary; and in 1943, he earned $2,400 as a captain in the Army. What will be his status under the present law if he is stationed in the United States? Answer. After excluding from gross income $1,500 of service pay, his taxable 1943 income is $900, and on the basis of the optional return, Form 1040A, his 1943 income and Victory tax is $69.35. All of the 1942 tax, which is due solely to earned income, is forgiven except $17.34, equal to 25 percent of $69.35, and payment of $8.67 of this amount may be deferred to a date not later than March 15, 1945, leaving a total tax of $78.02 to be accounted for on or before March 15, 1944. Payments made in March and June 1943, on account of the 1942 tax will be applied as payments on account of the 1943 taxes of $69.35 and $17.34, respectively. He may indicate in his return for 1943 whether he desires the resulting overpayment to be credited against his estimated tax liability for 1944 or refunded to him. 40. Question. A serviceman was outside of the United States during the entire year 1942 and part of 1943, and returned to this country on October 1, 1943. During his absence, no return was filed for 1942. When is his return for 1942 due to be filed and what payments should he make on his tax liability for 1942? Answer. His return for 1942 should be filed on or before February 15, 1944, which is the fifteenth day of the fourth month following the month of his return to this country. Since his 1942 tax liability was discharged as of September 1. 1943, and his payments of tax for 1942 were not due and payable on or before that date, no payment is required with respect to installments of the 1942 tax, but the liability for the unforgiven portion of the 1942 tax will become a portion of the tax to be accounted for in the income- and Victory-tax return for 1943. 41. Question. A serviceman filed an income-tax return for 1942 and paid all of the tax due. No declaration of estimated tax for 1943 was filed during 1943 and the due date of his 1943 return is postponed owing to his being outside of the United States. What, if anything, must he do to secure the refund that is due him for 1942? Answer. To establish a basis for refund or credit of an overpayment for 1942 he should file his income- and Victory-tax return for 1943 and show therein the 1943 tax liability and the recomputation of the 1942 tax as the basis for the refund. No determination of an allowable refund or credit for 1942 can be made by the Bureau of Internal Revenue until the 1943 return has been filed. 42. Question. How may servicemen in active service take advantage of the pay-as-you-go system to keep current in the payment of their income taxes? Answer. Current payments of income- and Victory-tax installments may be made quarterly on the basis of an estimate of the probable tax liability for the year, filed on Form 1040ES, "Declaration of Estimated Income and Victory Tax by Individuals." For 1944 such a declaration may be filed on or before March 15, 1944, and if changes in income occur during the year, amended estimates may be filed once in any quarter of the year, on or before the installment date. SERVICEMEN'S DEPENDENTS ALLOWANCE ACT OF 1942 43. Question. What is "the Servicemen's Dependents Allowance Act of 1942?" Answer. The Servicemen's Dependents Allowance Act of 1942 is a law passed by Congress to provide family allowances for the dependents of enlisted individuals of the Army, Navy, Marine Corps, and Coast Guard of the United States. 44. Question. Has this law been amended? Answer. Yes; effective November 1, 1943, Public Law 174, Seventyeighth Congress, amended the act, substantially liberalizing family allowances. The following answers in this series take into consideration the amendments and are based upon the Servicemen's Dependents Allowance Act of 1942, as thus amended. 45. Question. Does "enlisted individual" include persons inducted into military or naval service through the Selective Service System as well as those who have voluntarily enlisted? Answer. Yes; it includes inductees as well as enlistees. 46. Question. What is an initial family allowance? Answer. An initial family allowance is a family allowance, the full amount of which is paid by the Government, for the month in which an enlisted individual enters the active military or naval service of the United States in a pay status. 47. Question. Is there a time limit on the filing of an application for an initial family allowance? Answer. Yes; written application must be filed within 15 days after the date of entry into active service in a pay status. 48. Question. To whom and in what amounts is the initial family allowance payable? Answer. To one payee for class A dependents and to one payee for class B-1 dependents, at the following rates: To class A dependents: Wife but no child.. Wife and 1 child. (Additional $20 for each additional child.) No wife but 1 child (Additional $20 for each additional child.) To class B-1 dependents: 1 parent dependent for chief support.. 1 parent and 1 brother or sister dependent for chief support. 2 parents dependent for chief support_ (Additional $11 for each additional brother or sister dependent for chief support.) No parent and 1 brother or sister dependent for chief support (Additional $11 for each additional brother or sister dependent for chief support.) 49. Question. What procedure should an enlisted individual follow to secure an initial family allowance for his dependents? Answer. When an individual enlists or is inducted he is given an opportunity to file an application for an initial family allowance. If no application for initial family allowance is filed, however, within 15 days after the date of entry into the active service in a pay status, the right to such an initial family allowance lapses. 50. Question. What is a monthly family allowance? Answer. A monthly family allowance is a sum of money paid each month after the month in which the enlisted individual enters active service in a pay status, to certain dependents of eligible enlisted individuals. The monthly family allowance consists of the Government's contribution to such allowance and the reduction in or charge to the enlisted individual's pay. 51. Question. Is it compulsory for enlisted individuals to apply for a monthly family allowance? Answer. The filing of an application for a monthly family allowance is optional in every case. However, if an application for a monthly family allowance is filed by or on behalf of a class A dependent and the application is approved, the deductions from or charge against the enlisted individual's pay are compulsory. In the absence of an application either from the enlisted individual or by or on behalf of any dependent no action will be taken by the War Department or Navy Department. 52. Question. How are the dependents of enlisted individuals classified for family-allowance purposes? Answer. Class A wife, husband, child (or children), former wife divorced; class B-parents, brothers, and sisters who are found by the Secretary of War or the Secretary of the Navy to be dependent upon the enlisted individual for a substantial portion of their support; class B-1-parents, brothers, and sisters who are found by the Secretary of War or the Secretary of the Navy to be dependent upon such enlisted individual for the chief portion of their support. 53. Question. What is the meaning of the term "child"? Answer. The term "child" includes (a) a legitimate child; (b) a child legally adopted; (c) a stepchild if a member of the enlisted individual's household, including a stepchild who continues as a member of the enlisted individual's household after death of the mother or termination of the marriage; (d) an illegitimate child but only if the man has been judicially ordered or decreed to contribute to such child's support, or has been judicially decreed to be the putative father of such child, or has acknowledged in writing that he is the father of such child; and (e) person to whom the man stands in loco parentis (in the place of the parent) and has so stood for not less than 12 months prior to the date of application on behalf of such child. 54. Question. Under what conditions may a former wife divorced obtain a monthly family allowance? Answer. A former wife divorced is not eligible to receive the initial family allowance but may obtain a monthly family allowance if she has not remarried and if alimony has been decreed and is still payable to her. 55. Question. In order for an enlisted man to obtain a monthly family allowance for his wife or child is he required to submit proof that they are financially dependent upon him for support? Answer. No; it is not necessary to prove that they are financially dependent upon him but it is necessary to submit proof of relationship. 56. Question. In order for an enlisted female to obtain monthly family allowance for her husband or child is she required to submit proof that they are financially dependent upon her for support? Answer. Yes; it is necessary that proof be submitted showing the husband or child to be dependent upon her for chief support. The husband of a member of the Women's Reserve of the Navy, Marine Corps, or Coast Guard is not eligible to receive family allowance. 57. Question. Who are class B dependents and who are class B-1 dependents of an enlisted individual? Answer. Class B dependents are parents, brothers, and sisters who are dependent on the enlisted individual for a substantial portion of their support. Class B-1 dependents are parents, brothers, and sisters who are dependent on the enlisted individual for the chief portion of their support. 58. Question. Who are included under the term "parent" in class B and class B-1 dependents? Answer. The term "parent" includes father and mother, grandfather and grandmother, stepfather and stepmother, father and mother through adoption either of the person in the service or of the spouse, and persons, who, for a period of not less than 1 year prior to enlistment or induction have stood in loco parentis (in the place of a parent) to the enlisted individual. However, not more than two within those named herein may be designated to receive an allowance. 59. Question. Who are included in the terms "brother" and "sister" in class B and class B-1 dependents? Answer. These terms include brothers and sisters of the halfblood as well as those of the whole blood, stepbrothers and stepsisters, and brothers and sisters through adoption. 60. Question. Is it necessary for class B dependents and class B-1 dependents to be dependent in fact on the enlisted individual in order to be eligible for a family allowance? Answer. Yes; it must be shown that class B dependents are financially dependent upon the enlisted individual for a substantial portion of their support. It must be shown that class B-1 dependents are also financially dependent upon the enlisted individual for the chief portion of their support. In either case relationship to the enlisted individual must be established by adequate proof. Family allowances are payable to class B dependents only where there is no family allowance payable to any class B-1 dependents. 61. Question. Are there any age limits on the eligibility of children, brothers, and sisters? Answer. A child, brother, or sister can receive a family allowance only if unmarried and either (a) under 18 years of age, or (b) of any age if incapable of self-support by reason of mental or physical defect. 93793-44 -3 62. Question. What procedure should be followed by an enlisted individual who has dependents and who desires to secure monthly family allowances for them? Answer. When an individual enlists or is inducted he is given an opportunity to file an application for a monthly family allowance for his dependents. The right to file an application for a monthly family allowance or to submit the names of additional, dependents may be exercised at any time so long as the enlisted individual concerned is in the service. Application forms and change of status forms are distributed throughout the services and are readily obtainable at the enlisted individual's station. The application is sent by the enlisted individual's commanding officer to the proper agency where it is reviewed, investigated, and passed upon. Each applicant is notified promptly of the result. 63. Question. Will a family allowance be paid upon an application submitted by a letter from an enlisted individual or upon other informal application? Answer. Ordinarily applications must be submitted on the official application form. 64. Question. May anyone except an enlisted individual make an application for family allowance? Answer. Yes; if the enlisted individual does not make the application, his or her dependents may make it or persons acting for or on behalf of class A dependents may make it. The naval services do not ordinarily accept class B applications from dependents. 65. Question. Where may application forms for monthly family allowance be obtained? Answer. The forms are distributed to military and naval organizations and installations throughout the world and are available to men and women in the service through the commanding officers of the units in which they are serving. The dependents of enlisted individuals in the Army may obtain forms by writing to the commanding officer of the nearest Army post or camp, or to the commanding general of any service command, the Army Emergency Relief, or to the Office of Dependency Benefits, Newark 2, N. J. Persons serving in the Navy, Marine Corps, or Coast Guard may obtain forms from their commanding officers or from the supply officer at any naval base or station. The class A dependents of enlisted individuals in the Navy desiring to make application for family allowance should write an informal letter directly to the Bureau of Naval Personnel, Navy Department, Washington, D. C.; the dependents of individuals in the Marine Corps should write to the Adjutant and Inspector's Office, Headquarters, Marine Corps, Washington, D. C. If the individual is serving in the Coast Guard, dependents should write to the Commandant, Coast Guard, Washington, D. C. Class B and class B-1 dependents should request the serviceman to file application, since such allowances are optional with him. 66. Question. What documentary proof may be adequate to establish the date of birth of a child, brother, or sister of an enlisted individual? Answer. (a) A certified copy of the public record of birth or church record of baptism. |