Page:United States Statutes at Large Volume 58 Part 1.djvu/262

 PUBLIC LAWS--CH. 210- -MAY 29, 1944 computed by the collector, the amount determined by the collector as payable shall be paid within thirty days after the mailing by the collector to the taxpayer of a notice stating such amount and making demand therefor." 57 Stat. 141 . 26 U. 8. C., Supp. III, is 58-60. Ante, p. 38. Post, p. 245. 57 Stat. 126. 26 U. 8. C., Supp. In, 11621 (a). 57 Stat. 126. 26 U. 8. C., Supp. III, 1621. Pos p. 247. At., p. 238. 67 Stat. 126 26 U. 8. C., Supp. III, 1621. Post, p. 247 . 53 Stat. 24; 56 Stat. 893. 26U. .C.C 32; Supp. m, § 35. .Supra. SEC. 13. ESTIMATED TAX OF INDIVIDUALS. (a) DOELARATIONS AND AMENDM rNTs.-Sections 58, 59, and 60 (relating to declaration and payment of estimated tax), are amended to read as follows: "SEC. 58. DECLARATION OF ESTIMATED TAX BY INDIVIDUALS. "(a) RzQUIREMENT OF DECLARATION.-Every individual (other than an estate or trust and other than a nonresident alien with respect to whose wages, as defined in section 1621 (a), withholding under Sub- chapter D of Chapter 9 is not made applicable) shall, at the time prescribed in subsection (d), make a declaration of his estimated tax for the taxable year if- "(1) his gross income from wages (as defined in section 1621) can reasonably be expected to exceed the sum of $5,000 plus $500 with respect to each surtax exemption (except his own) provided in section 25 (b); or "(2) his gross income from sources other than wages (as defined in section 1621) can reasonably be expected to exceed $100 for the taxable year and his gross income to be $500 or more. "(b) CONTENTS OF DECLARATION. -In the declaration required under subsection (a) the individual shall state- "(1) the amount which he estimates as the amount of tax under this chapter for the taxable year, without regard to any credits under sections 32 and 35 for taxes withheld at source; "(2) the amount which he estimates as the credits for the tax- able year under sections 32 and 35; and "(3) the excess of the amount estimated under paragraph (1) over the amount estimated under paragraph (2), which excess for the purposes of this chapter shall be considered the estimated tax for the taxable year. The declaration shall also contain such other information for the purposes of carrying out the provisions of this chapter as the Com- missioner, with the approval of the Secretary, may by regulations prescribe, and shall contain or be verified by a written statement that it is made under the penalties of perjury. "(c) JOINT DECLARATION BY HUSBAND AND WIFE.- In the case of a husband and wife, a single declaration under this section may be made by them jointly, in which case the liability with respect to the estimated tax shall be joint and several. No joint declaration may be made if either the husband or wife is a nonresident alien. If a joint declaration is made but a joint return is not made for the tax- able year, the estimated tax for such year may be treated as the esti- mated tax of either the husband or the wife, or may be divided between them. "(d) TIME AND PLACE FOR FLING.- "(1) IN GENERAL-The declaration required under subsection (a) shall be filed on or before March 15 of the taxable year, except that if the requirements of section 58 (a) are first met "(A) after March 1 and before June 2 of the taxable year, the declaration shall be filed on or before June 15 of the taxable year, or "(B) after June 1 and before September 2 of the taxable year, the declaration shall be filed on or before September 15 of the taxable year, or 242 [58 STAT.

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