Page:United States Statutes at Large Volume 70.djvu/132

 T6

PUBLIC LAW 460-MAR. 31, 1956

[70 S T A T.

"(i) DECLARATIONS, REQUIREMENTS, T I M E FOR F I L I N G. — (1) Every person residing or domiciled in the District at the times prescribed in paragraph (4) of this subsection shall, at such times, make a declaration of his estimated tax for the taxable year if— " (A) the gross income for the taxable year can reasonably be expected to consist of wages and of not more than $1,000 from sources other than such wages, and can reasonably be expected to exceed the total amount of the personal exemptions to which he is entitled under this article plus $5,000; or " (B) the gross income can reasonably be expected to include more than $1,000 which is not subject to the withholding provisions of this article, and can reasonably be expected to exceed the personal exemptions to which he is entitled under this article, plus $500. reqiS^ld^*""" "*** "^^^^ requirement shall not apply to any elective officer of the Government of the United States or any employee on the staff of an elected officer in the legislative branch of the Government of the United States if such employee is a bona fide resident of the State of residence of such elected officer, or any officer of the executive branch of such Government whose appointment to the office held by him Avas by the President of the United States and subject to confirmation by the Senate of the United States and whose tenure of office is at the pleasure of the President of the United States, unless such officers are domiciled within the District on the last day of the taxable year. Under this article, a declaration of estimated tax shall be considered a return of income. "(2) In the declaration required under paragraph (1) of this subsection, the individual shall state— " (A) the amount which he estimates as the amount of income tax due under this article for the taxable year; " (B) the amount which he estimates as the credit for tax withheld for the taxable year under this article; " (C) the excess of the amount estimated under subparagraph (A) over the amount estimated under subparagraph (B), which excess for purposes of this section shall be considered the estimated tax for the taxable year; and " (D) such other information as may be prescribed in regulations promulgated by the Commissioners. "(3) 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 the husband and wife are separated under a decree of divorce or of separate maintenance, or if they have different taxable years. If a joint declaration is made but a joint return is not made for the taxable year, the estimated tax for such year may be treated as the estimated tax of either husband or wife, or may be divided between them. "(4) The declaration required under paragraph (1) of this subsection shall be filed with the Assessor on or before April 15 of the taxable year, except that if the requirements of paragraph (1) of this subsection are first met— " (A) after April 1 and before July 2 of the taxable year, the declaration shall be filed on or before July 15 of the taxable year; " (B) after July 1 and before October 2 of the taxable year, the declaration shall be filed on or before October 15 of the taxable year; or " (C) after October 1 of the taxable year, the declaration shall be filed on or before January 15 of the succeeding taxable year:

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