The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1913-12-31
ADDITIONAL RULES
FOR INCOME TAX
Exemption of $4,000 Allowed
When Husband and Wife
Live Together.
Special to The Times Dispatch. J

Especial to The Times Dispatch.]
Washington. December 3o.-Piling
burdens on the husband and the faith err
of the family, the Treasury Depart
ment to-day Issued regulations rcquir-
Ing that Individual to make returns OF
his income. even when separated from
his wife.
The regulations explain that where
the husband and wife live together
tho yearly income Of $4,000 is ex-
empted. but where the husband and
wife live apart. permanently the yearly
income OF each shall be exempted to
$4,000 year. II was suggested at the
Treasury Department that the pro-
vision of the income tax law offered
bonus to husband and wife enjoying
$4,000 a year to separate permanently
and escape the government toll.
Special forms for returns of incomes
are provided by the Treasury Depart
ment for husband and wife living in
harmony. and for husband and wife liv-
ing in discord, but the husband in each
case shall fill out the returns for the
tax collector
That no taxable income may escape.
tho Treasury Department has ordered
the printing OF income blanks in all
foreign languages with English text
of the law. but nonresidents subject to
the lax must fill in the blanks, using
United States dollar values which are
based on gold.
The Treasury regulations regarding
tho tax applied to the incomes of
husband and wife provide:
Every single person. and every mar
ried person, not living with HUSBAND,
and wife, who has Il net income exceed
ing $4,000 per annum. is liable to pay
the tax of per cent. but in making
return for such tax may claim an eX-
emption of $4,000 from their total net
income.
Exemptions Allowed.
I Husband and wife living together are
/ entitled to an exemption of $4,000 only
from tho aggregate net income of both
which may be deducted In making the
return OF such aggregate income for
taxation. When the husband and wife
arc living permanently apart from each
other. each shall be entitled to the ex-
emption of $4,000.
! The husband as head and legal rep
resentative of the household and gen
/ eral custodian of its income should
make and render the return OF the
aggregate income of himself and wife
and FOR the purpose of levying the in
come tax IL Is assumed that he can as
certain the total amount OF said income e.
II wife has separate estate man
aged by herself as her own separate
property, and receives an income OF
| more than $4,000 she may make re-
| turn of her own income, and II the hus-
, band has other net income, making the
aggregate of both incomes more than
$4,000, the wifes return should be at
| tached to the return of her husband
! or his income should be included in her
! return, in order that a deduction OF
! $4,000 may be made from the aggregate
! of both incomes.
Assuming that husband and wife are
living together, the regulation pro-
vides that the husband must make his
returns as of the end of the year pro-
vided, but where the husband and wife
| separate between date of issuance of
the regulations and date of filling In
of banks, separate returns must be
made by the husband and wife when
idivorce proceedings are pending, al
Though divorce proceedings are not
mentioned, and apparently not recog-
n1zed under the Treasury regulations.
| If either husband or wife separately
has an income equal to or In excess of
$4,000 return of annual net income is
required under the law, and such re-
| turn must include the income of both
and In such the return must be made
even though the combined income OF
both be less than $4,000.
| If the aggregate net income of both
exceeds $4,000 an annual return OF
their combined incomes must be made
although Mother one separately has
an income of $4,000 per annum. They
are jointly and separately liable for
such return and for the payment OF
the tax.