Bridgeton pioneer., 1914-01-08
MARRIED TAXED
ON joint INCOME
Husbands Made Responsible
For Their Wives.
SINGLE PERSONS FAVORED.

Those With $4,000 Year Save $50
More Than if Wedded-Mooted Point
Settled and the Whole Question of
Liability Made Clear by the Most Re-
cent Set of Regulations.
Single persons who have an income
OF $1,000 year will save $50 year
more than they would if married, ac-
cording to a new set of income tax
regulations issued by William H. Os-
born, United States commissioner of
internal revenue. A clause in the reg
ulations makes the husband, in the
case of a married woman, personally
responsible for filing returns for him
self and her.
Men and women who have incomes
exceeding $1,000 annually will lose $40
a year by getting married. If unmar-
ried, exemption will total $4,000; if
married and living together they will
get but $4,000 exemption. They must
pay per cent tax on $1,000 additional.
This decision came after nearly two
months consideration and interpreta-
ton of the income tax law At first it
was thought that where a husband
and wife both had incomes liable to
the tax the exemption should be ST.
600, the double exemption for single
persons and the additional $1,000 for
married persons.
An Explicit Declaration.
Every single person, say the regu-
lations drafted by the commissioner
OF internal revenue, land every mar
/ ried person not living with husband
or wife in the sense below defined who
has net income exceeding $1,000 per
annum is liable to pay the normal in
come tax under this law, but in max
ing return for such tax may claim an
exemption of $1,000 from the total net
income.
! Husband and wife living together
are entitled to an exemption of $4,000
only from the aggregate net income
of both, which may be deducted in
making the return of such aggregate
income for taxation. However, when
the husband and wife are separated
and living permanently apart from
each other each shall be entitled to
the exemption of $1,000
eff the husband and wife. not living
apart, have separate estates the in
come from both may be made on one
return, but the amount of income of
each and the full name and address of
both must be shown in such return.
"The husband, as the head and le-
gal representative of the household
and general 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 income tax it is assumed that he
can ascertain the total amount of said
income.
{ Wife May Make Return.
If wife has a separate estate,
managed by herself as her own sep
arate property, and receives an in
come of more than $1,000 she may
make return of her own income, and
II the husband has other net income,
making the aggregate of both incomes
more than $4,000, the wife's return
| should be attached 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. The
tax in such case, however, will be i'm
! posed only upon so much of the ag-
! gregate income of both as shall exceed
: $4,000.
IF either husband or wife separate
ly has an income equal to or in excess
| of $1,000 return of annual net in
| come is required under the law, and
I such return must include the income
! of both, and in such case the return
must be made, even though the COM
bined income of both be less than
| $4,000
| IF the aggregate net income of both
exceeds $4,000 an annual return of
F, their combined incomes must be made
in the manner stated, although neither
one separately has an income of $1,000
per annum. They are Jointly and sep
arately liable for such return and for
the payment of the tax.
''The single or married status of the
person claiming the specific exemption
shall be determined as of the time OF
claiming such exemption if such claim
be made within the year for which re-
turn is made, otherwise the status at