Tax Exemption - GHQ/SCAP Records (RG 331) - Income Tax Returns Guidance

Sep 19, 2026

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Tax Exemption records within the GHQ/SCAP collection (RG 331) list administrative details, including box and folder identifiers, dates in January and February 1948, and a contents-related scope note. The accompanying text provides guidance on federal income tax return filing for U.S. citizens and residents, outlining gross income thresholds, withholding recovery rules, and exclusions for certain armed forces income items. It further explains estimated tax declarations for 1948, conditions for postponements for overseas service, attachment requirements, due dates, automatic deferrals, and interest considerations for delayed payments.

LanguageEnglish

CategoryForms

FormatPDF

Pages10

Reading Time4 min

AccessFree to download

Tax Exemption (Folder contents)

Federal income tax return requirements

Estimated tax declaration (Form 1040-TS) for 1948

When to file (postponement rules)

When to pay (extensions and interest)

# GHQ/SCAP Records(RG 331) Description of contents (1) Box no. 3280 (2) Folder title/number: (3)Tax Exemption (3) Date: Jan.1948,Feb.1948 (4) Subject: | Classification | Type of record | | --- | --- | | 032 | e | (5) Item description and comment: Includes Contents List (6) Reproduction: No (7) Film no. Sheet no. DECLASSIFIED E.0。12065 SECTION 3-402 /NNDG NO。 775015 LIST OF PAPZRS File under No. Q12 Tax Exemption Serial Synopsis From Number To Date | 1
2
3
4
5 | CPS
SRS
Mr。Cohn
M。Cohn
Mr。Cohn | 7 Jan 48
7 Feb L8
10 Feb 48
10 Feb 48 | SRS
JA
SRS,Per-
sonnel
SRS,Per一
sonnel | Mithholding Taxes for Civ。rp.
Income Tax Liaison Officer for
SRS-Cohn
Income Tax Information
Federal Income Tax Information
Federal Income Tax I formation | | --- | --- | --- | --- | --- | # 6FEDBRAL ICOT TAKIFOATIO ■ HO MUST FIL3 INCOME TAX RSTURNS;-Every individual citizen or resident of the UnitedStates(including a minor),whether single or married,whose gross incomeis7500.00 or more,must file a federal incone tax return。A person who hadtax withheld from wages,or nade paynents on a declaration of estimated tax,should file a return even though gross incone was less than 3500.00 in order torecover the resulting overpayment.The foregoing rules apply to years 1944through 1947。The requirements prior to 1944 varied from year to year. It is izaportant to note that in determining the amount of "gross inc omecertain income to a member of the armed forces is specifically excluded。Forexample:A 2nd lieutenant who had a base pay of1,980.00,rental allowanceof 540.00 and subsistence allovance of "255.50 during the taxable year,re-ceived a total of悉2,775.50。The rental a.llovance,the subsistence allowance,and 1,500.00 of base pay are exchuded fron gross income,laaving but 480.00of gross income。Assuming this of?icerhad no other gross income.he vould notbe iequired to file a return, Enlisted personnel,regardless of che amount of active duty pay and allow-ances,would not be required to file a return unless gross incoe"from othersources amounted to 500.0001 more ESTTMATSD TAX R:TUS;-very individual citizen and resident of theUnited States is required to filea declaration of estimated taz(Form 104O Ts)for the calendar year 1948 if he expects to receive during such calendar year: a。Wages subject to withholding in excess of 5000.00 plus 8500.00 foreach exemption to which he is entitled oxcept his own,or b。 Gross income"from all other sources in excess of 100.00 providedhis total "gross income"is expected to amount to 500.00 or niore, For the purpose of determining whether or not a declaration of estimatedtax is recuired to be filed for 1948,a member of the arned forces shouldexclude from gross incomel all of the itans enumerated under income taxreturnsl a bove. HEN TO FILE If a service nan was outside the contine ital limits of the Lnited States(or if a civilian was outside of the Americas)for at least 90 conseeutive daysprior to 1 January 1948,the effect of the postponemcnt provision is asfollows: If the servicenan returned to the United States after 31 December 1944and before 1 January 1948,postponed returns Tor 1941 through 1947 becne ducon the 15th day of the sixth onth after he returned,If the civilian returnedto the United States before 2 October 1947,all postponed returns bccnne due onthe ninetieth day after he returned. If either serviceman or civilan ramained abroad after 30 Novcmber 1947postponed returns for 1941 through 1947 become due on 15 June 1948。In noevent(unless an extension of tine is socured in witing from the Colloctoror Conraissioner)may the date be postponed later than 15 June 1948. There should be attached to each postponed return,a state ent shovingthe periods of time after 6 Decerbar 1941 and prior to 1 January 1948(in-cluding dates)during which th

FAQs

What federal income tax returns must be filed by U.S. citizens and residents in 1944–1947?

Every individual citizen or resident must file if gross income is $7,500. A return is also required to recover overpayment if tax was withheld from wages or estimated tax was paid, even when gross income is below the threshold. The rules apply to years 1944 through 1947.

How does gross income exclusion work for members of the armed forces?

Certain components of income received by a member of the armed forces are specifically excluded from gross income. The text gives an example where rental allowance, subsistence allowance, and part of base pay are excluded, leaving a reduced gross income amount for filing requirements.

When is an estimated tax declaration required for calendar year 1948?

A declaration of estimated tax is required if a person expects to receive wages subject to withholding above specified amounts and/or gross income from other sources above specified limits, with conditions based on total expected gross income. Overseas forces must also exclude items listed for income tax return calculations.

Sep 19, 2026

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