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April 10, 1937

Current Comment

JAMA. 1937;108(15):1265-1266. doi:10.1001/jama.1937.02780150039014

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TAX RETURNS UNDER THE SOCIAL SECURITY ACT OVERDUE  The Bureau of Internal Revenue calls attention to the failure of many employers who have less than eight employees in their service to file the tax returns for the month of January required by the federal Social Security Act. Monthly returns must be filed by every employer who has one or more employees in his service, other than domestic servants in his private home or agricultural labor, except certain institutions and organizations that are specifically exempted by the act. Physicians who are employers in default should take prompt action to make the required returns. Hospitals, other than charitable hospitals, must make the same returns as other employers, and a hospital that claims exemption as a charitable hospital must apply to the local collector of internal revenue for official classification as a tax-exempt institution. State, county and other medical associations that are employers

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