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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.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/tax-exemption-ghqscap-records-rg-331-income-tax-returns-guidance/304641/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/tax-exemption-ghqscap-records-rg-331-income-tax-returns-guidance/304641.png","ImageObject",442,249,{"name":88,"@type":89},"Eliana","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-29","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What federal income tax returns must be filed by U.S. citizens and residents in 1944–1947?","Question",{"text":108,"@type":109},"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.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does gross income exclusion work for members of the armed forces?",{"text":113,"@type":109},"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.",{"name":115,"@type":106,"acceptedAnswer":116},"When is an estimated tax declaration required for calendar year 1948?",{"text":117,"@type":109},"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.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304641,1790441818,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":79},4398048949847,"https://ap-avatar.wpscdn.com/avatar/400002536579ef2da7f?_k=1778318612642679267","# GHQ/SCAP Records(RG 331) Description of contents \n\n(1)  Box no.  3280  \n(2)  Folder title/number:  (3)Tax Exemption  \n(3)  Date:  Jan.1948,Feb.1948  \n(4)  Subject:  \n\n| Classification   | Type of record   |\n| --- | --- |\n| 032   | e   |\n\n(5)  Item description and comment:  \nIncludes Contents List  \n(6)  Reproduction:  \nNo  \n(7)  Film no.  \nSheet no.  \nDECLASSIFIED E.0。12065 SECTION 3-402 /NNDG NO。 775015   \nLIST OF PAPZRS  \nFile under No.  \nQ12  \nTax Exemption  \nSerial  \nSynopsis  \nFrom  \nNumber  \nTo  \nDate  \n\n| 1  \u003Cbr>2  \u003Cbr>3  \u003Cbr>4  \u003Cbr>5   | CPS  \u003Cbr>SRS  \u003Cbr>Mr。Cohn  \u003Cbr>M。Cohn  \u003Cbr>Mr。Cohn   | 7 Jan 48  \u003Cbr>7 Feb L8  \u003Cbr>10 Feb 48  \u003Cbr>10 Feb 48   | SRS  \u003Cbr>JA  \u003Cbr>SRS,Per-  \u003Cbr>sonnel  \u003Cbr>SRS,Per一  \u003Cbr>sonnel   | Mithholding Taxes for Civ。rp.  \u003Cbr>Income Tax Liaison Officer for  \u003Cbr>SRS-Cohn  \u003Cbr>Income Tax Information  \u003Cbr>Federal Income Tax Information  \u003Cbr>Federal Income Tax I formation   |\n| --- | --- | --- | --- | --- |\n\n# 6FEDBRAL ICOT TAKIFOATIO\n\n■  \nHO MUST FIL3  \nINCOME 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.  \nIt 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,  \nEnlisted 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  \nESTTMATSD 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:  \na。Wages subject to withholding in excess of 5000.00 plus 8500.00 foreach exemption to which he is entitled oxcept his own,or  \nb。  Gross income\"from all other sources in excess of 100.00 providedhis total \"gross income\"is expected to amount to 500.00 or niore,  \nFor 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.  \nHEN TO FILE  \nIf 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:  \nIf 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.  \nIf 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.  \nThere 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","cbCaitHKjx5ydL0Q","https://ap.wps.com/l/cbCaitHKjx5ydL0Q","pdf",21028997,10,"English","# Tax Exemption (Folder contents)\n## Federal income tax return requirements\n## Estimated tax declaration (Form 1040-TS) for 1948\n## When to file (postponement rules)\n## When to pay (extensions and interest)","[{\"question\":\"What federal income tax returns must be filed by U.S. citizens and residents in 1944–1947?\",\"answer\":\"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.\"},{\"question\":\"How does gross income exclusion work for members of the armed forces?\",\"answer\":\"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.\"},{\"question\":\"When is an estimated tax declaration required for calendar year 1948?\",\"answer\":\"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.\"}]","Tax Exemption - GHQ/SCAP Records (RG 331) - Income Tax Returns Guidance | PDF",1789815631]