Albuquerque evening herald. [volume] (Albuquerque, New Mexico) 1911-1914, 1914-01-15
HUSBAND MAY LOOK
At HIS WIFE'S
HANDBOOK
Necessary to Do So to Make
Income Tax Return, Ae-
oording to the Rules Of the
Game.

That husband has the privilege oi
consulting his wifc's bank hook 90 ass
certain her financial condition is as
summed by the government nccurdiue
o. instructions sent out ln connection
with the now income tax Jaw by tho
commissioner OF internal rcNouue.
The Sew Mexico collectors office has
received the fulluwine which viii De-
Of considerable iutcr q 90 persons
who get mixed up with the income
tax:
Every single person. and every
married person NOT living with hus-
band or wife 90 the sense heiow de-
fined. who has nci Income exceeding
SIS. 400 per aunum. b. liable to pay tho
nurmul income tax undo this law, hut
in making return ur such tax mar
claim un exemption 81 $4,000 from
thcir total NET incomes
when separated.
g. Husband and wife living to-
gether are entitled Go am exemption
of $4,000 only from the aesfcgate
net income of both which may be- de-
Quoted in making the return of such
nRgrerate income for taxation How
ever when the husband and wife nrc
separated and living permanently
apart from each other. each shall be-
entitled Co she exemption uf $4,000.
3. " the husband aud wife not lis
iur apart have separate estates. the
income from both may be- made ou
ono return bat the amount of income
OF each. and the rom name nnd add
dress of both must he shown in SUCH
return
Hubby Makes out slip.
The husband as the head and
legal representative of the htusohold
and general custodian of its income.
should make aud render the return OF
the agercgotc income of himself and
wife, ana for the purpose Of lcyylns
thc income TAX 10 b. assumed thut he
can ascertain the total amount ~ said
income.
when wife l. own Hos.
o. II wife has a separate estate
managed hV herself as her own sep
arute property and receives an income
and II the husband has other net in-
come. making the apgregate ct both
incomes more than f4.ooo. the Wife's
return should boz attached 10 tho re-
turn of her husband or his income
should be- Included in her return. IN
order That 81 deduction of f4,n00 may
be- made from the aRgregate 81 both
incomes The tax In such cnses. how
ever will hc imposed only upon so
much of the aggregate income OF both
AS shall exceed $4,000
Separate Incomes.
Il a
arutoly has an income equal GO or Goo
excess of $4,000. return OF annual
net income Is required under the law
and such return must include the m
come 90 both. and IN such cases the
return must he made even though the
combined income of both be- less than
5000
Z. ~ the aggregate not income OF
both exceeds $1,000. an annual return
uf their combined Incomes Must hc
made Va the manner suited. uithuug
neither one separately has an income
of $4,000 per Annum. They are joint
~ and separately liable Tor such rec
turn and for the payment ~ the tax.
s. The single or married status Of
tine person claiming the specific cy-
omplion shall be- determined us OF the
tiinc ~ claiming such exemption %
such claim ho made Within the year
for which return Is made. otherwise
NE status az the close of the year
"a Ia stated after the announcement
~ the regulations that these roguia-
lions hereby supercede the reeula-
lions relative Ia paragraph q Of the
income tax law. as prescribed on pago
Z az regulations part q issued under
date ~ October 80. 1913.
tSignedl W ~. OSBORN.
Commissioner
Approved " g McAdoa. Secretary.