The figurative Federal income tax man, carrying out the order of Congress, comes around to members of the armed forces just as he does to all other Americans. But when he pays his 1943 visit, to see about collecting taxes on 1942 earnings, fighting men and women will find that several distinct income-tax advantages have been conferred upon them.

For an unmarried civilian with no dependents, income taxation starts when gross earnings reach $525.01, at which level the Income tax collector's bill is a modest $1. But a member of the military or naval forces, also unmarried and with no dependents, doesn't owe the $1 until his total earnings for a year reach $775.01--provided as much as $250 of these earnings come from wartime pay for active service.

There's just $250 difference between $525.01 and $775.01 you will notice. Members of the armed forces serving below the grade of commissioned officer were authorized by the Seventy-seventh Congress to exclude that amount of active service pay, if single or $300 if married or the head of a family, when reporting their incomes for income-tax purposes.

Under the $300 exclusion for a married person in the services, income taxation in his or her case starts at $1,575.01 instead of the civilians $1,275.01, still assuming that there are no dependents, and assuming further that the married person is living with his or her spouse, and that a joint return is made covering the income of both, or else that one of them had no income.

At the level of $1,275.01 for a married civilian or $1,575.01 for a married fighter as the case may be the income tax collector's bill is $1.

In both instances, it is assumed the income tax return is made on the short or simplified form of return designated by the Treasury Department's Internal Revenue Service as Form 100 A. This form may be used only when the Income of the taxpayer--including the total Incomes of a man and wife making a Joint return--does not exceed $3,000, and when there are no sources of Income except salary, wages, dividends, Interest, and annuities. Its use also is limited to "cash basis" returns, which means, generally speaking, that the taxpayer does not keep a set of books.

Use of the simplified form eliminates all but a very few calculations for the income-tax payer, and the form is self-explanatory as to these few. After determining from them the amount of income subject to tax, the taxpayer ascertains at a glance, from tables the amount of tax he owes.

The tables make allowance for personal exemption, earned income credit, and deductions aggregating 6 percent of gross income. This percentage is used as an average of the deductions which would be claimed were the simplified form not available.

If the taxpayer's 1942 gross income exceeded $3,000 or came in whole or in part from sources other than salary, Wages, dividends, interest, and annuities, it is necessary to use Form 1040 in making a return. This form calls for detailed statements on Income and also on all expenditures which are claimed as deductions. When Form 1040 is used, the gross income levels cited above as those at which taxation starts do not apply. The tax calculations of Form 1040 depend on net income rather than gross, and the total of deductions claimed becomes a variable factor.

Levels named as those at which taxation starts should not beconfused with those at which it becomes necessary to file an income-tax return. These are fixed at $500 of gross income for single persons and $1,200 for married persons. Members of the military or naval forces below the grade of commissioned officer of December 31, 1942, should not include in 1942 gross income the first $250 if single on such date or the first $300 if married or head of a family on such date received as compensation for active service. These are the special allowances previously referred to.

For income-tax purposes, married persons living apart as the result of act of law or by mutual agreement will be regarded as single persons; on the other hand, a single person may be the head of a family, and thus be entitled to an allowance as head of a household such as is allowed to a married person who heads a family, if the single person maintains a household and supports in it "one or more individuals who are closely connected with him by blood relationship, relationship by marriage or by adoption, and whose right to exercise family control and provide for these dependent individuals is based upon some moral or legal obligation."

Various provisions of Federal law authorize the relaxing, for members of the armed forces, of the usually strict income-tax law requirements when necessary on account of war conditions.

The ordinary due date for individual income tax returns is March 15. Thus on or before March 15, 1943, returns are due on incomes received in 1942. Payments are due either in full on March 15 or in four equal quarterly installments beginning March 15.

Congress decreed early in the war that for members of the armed forces who are on sea duty or are outside the continental United States on the due dates for income-tax returns or payments, these due dates may be postponed. Continental United States, as here referred to includes only the States of the Union and the District of Columbia. It does not include Hawaii or Alaska. New due dates, pursuant to postponements, are fixed as the 15th day of the third month following the month in which the first of these three events occurs: (1) return of the taxpayer to the continental United States; (2) termination of the war; (3) appointment of an administrator, executor, or conservator for the taxpayer's estate.

Under the Soldier's and Sailors' Relief Act, payment of various obligations, including income tax, may be deferred, if ability to pay has been materially impaired by reason of service in the armed forces. Forms for claiming deferment will be supplied upon request by the Collector of Internal Revenue with whom the taxpayer files, or intends to file, his return.