1945 Instructions for Form 1040, U.S. Individual Income Tax Return - Exclusions From Gross Income

Sep 19, 2026

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1945 instructions explain how U.S. individuals compute income tax under the pay-as-you-go system and why a year-end return is required to reconcile withheld or estimated payments with actual liability. Guidance covers choosing between withholding receipt, short-form, and long-form filing methods, including how certain expenses and deductions are treated depending on the method. The document also lists key requirements for filing eligibility and clarifies exclusions from gross income, joint return rules, and thresholds affecting whether a return is filed or a refund is requested.

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Exclusions From Gross Income

Form of Return

When to File

Information at Source

Where to File Your Return and Pay Your Tax

Penalties

Income Tax Rates and Exemptions These instructions will help you to understand and fill out Form 1040,theU.S.Individual Income Tax Return,for 1945.They give the informationmost commonly needed by taxpayers.You may obtain additional informa-tion from the collector of internal revenue for your district or from any of hisbranch offices. Under the pay-as-you-go system of income tax collection,most individualspay all or a substantial part of their income tax during the year in which theyreceive theirincome.The tax is withheld from their wages or paid in quarterlyinstallments as estimated tax,or both.However,these payments do notexactly equal the actual tax liability.It is necessary for each taxpayer tofile a return at the end of the year showing his actual tax liability,so that anyadditional amount due may be collected or any overpayment may be refunded. # Exclusions From Gross Income Form of Return 1.Withholding Receipt.—You may use your Withholding Receipt(FormW-2),as your return,if your total income was less than $5,000,consist-ing wholly of wages shown on Withholding Receipts or of such wages and notmore than $100 of other wages,dividends,and interest. 2.Shortl-form Return.—You may make a Shorl-form Return on Form 1040if your income was less than $5,000,by using the tax table on the form andtearing off pages 3 and 4.If you:income was wholly from salaries,wages,dividendsand interest,you need fll out only page 1If you had otherincome,you must also use page 2. 3.Long-form Return.-You must make a Long-form Return on Form 1040if your income was $5,000 or more or if you claim deductions amounting tomore than 10 percent of your income.In either of these cases you must usepage.3 instead of the tax table on page 4. ()Interest on adjusted-service bonds. If you use a Withholding Receipt as your returnor make a Short-formReturn on Form 1040,your tax is figured from a tax table provided by lawwhich automatically allows about 10 percent of your totalincome for charitablecontributions,interest,taxes,casualty losses,medical expenses,and miscella-neous expenses.Therefore,if you use either of those methods of making areturn,you should not deduct any such expenses on your return.If you makeaLong-form Return on Form 1040and your income is $5,000 or more,you mayeither take a standard deduction of $500 for such expenses or claim them indetail,whichever is to your advantage. Olher Forms.-Forms 1040B and 1040NB are for use by nonresident aliensand Form 1041 by fiduciaries of estates or trusts. A return must be fled by every citizen or resident of the United States(including a minor)who had $500 or more gross income in 1945. In deciding whether you must file a return,you should exclude from yourincome any items which are wholly exempt from tax.The principal whollyexempt items are listed on this page under the heading "Exclusions FromGross Income."For instance,the first $1,500 of active-service pay receivedeach year by a member of the armed forces is exempt from tax.Consequently,most members of the armed forces are not required to fle returns. Joinl Return.—A husband and wife may make a joint return even thoughone has no incomeIn a joint return the aggregate income,deductions,andcredits are treated as though husband and wife were one person.Exemptionsare allowed for both.Ajoint return must be signed by both husband and wife. Income under $500.-A single person with less than $500 income shouldfle a return to get a refund of tax withheld.A married person with lessthan $500 income should always file a joint return with husband or wifeto get the lesser tax or larger refund for the couple. # When to File You must file your return on or before March 15,1946,unless you haveestablished a fiscal year which is different from the calendar year.If you havesuch a fiscalyear,you must file by the fifteenth day of the third month after theclose of your year. Members of the Armed Forces.—If you are in the armed forces and,on thefiling dat

FAQs

What is the purpose of filing a 1945 Form 1040 return after withholding or estimated payments?

The return reconciles actual tax liability with amounts already withheld or paid during the year, so any additional tax due can be collected and overpayments can be refunded.

When can a taxpayer use a Withholding Receipt or a short-form return instead of the long-form return?

A Withholding Receipt can be used if total income was under $5,000 and consisted wholly of wages shown on withholding receipts (with limited other wages). A short-form return can be used when income was under $5,000, while a long-form return is required for income of $5,000 or more or when claiming deductions exceeding 10 percent of income.

What expenses and deductions are handled differently depending on the filing method?

If using a Withholding Receipt or short-form return, tax tables automatically allow about 10 percent for items such as charitable contributions, interest, taxes, casualty losses, medical expenses, and miscellaneous expenses, so those should not be deducted on the return. With a long-form return and income of $5,000 or more, taxpayers may take a standard deduction of $500 for such expenses or itemize them if advantageous.

Sep 19, 2026

Upload by Gloria