Atlanta Georgian. [volume] (Atlanta, Ga.) 1912-1939, 1914-02-22
HUSBAND HEAD
OF HOUSE, SAYS
INCOME TAXER
Also It Is Cheaper for WeII-to-Do
Couples to Live Apart, I'm
der Ruling.

WASHINGTON, Feb. 21.--A regu-
lation Just issued by the Commits
sioner of Internal Revenue declares
that the husband is not only the legal
representative of mis- household. but
he is also head OF his family. So he is
empowered to make income tax re-
turns both for his wife and himself.
If a wife has a separate estate
which she manages herself, however,
she may make her own returns.
1t is cheaper, the order shows, for
couples of means to live apart than
to live together, for if both have tax
able incomes the married exemption
OF $4,000 applies to either one. But II
they live apart each is allowed an ex-
emption OF $4,000 or a total of $4,000
Every single person, and every
married person not living with hus-
band or wife in the sense below de-
fined, who has net income exceed
ing $4,000 per annum, is liable to pay
the normal income tax under this law,
but in making return for such tax
may claim an exemption OF $4,000
from their total net income he says.
The Exemptions.
Husband and wife living together
are entitled to an exemption OF 81, 900
only from the aggregate net income of
both, which may be deducted in max
ing the return of such aggregate in
come 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 $4,000.
IF the husband and wife not living
apart have separate estates, the IN
come from both may be made onsone
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 legal
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 in
come tax, Il Is assumed that he can
ascertain the total amount of said
income
Return of Incomes.
"If wife has a separate estate
managed by herself as her own sep.
arate property and receives an in
come OF more than $4,000. she may
make return of her. own income, and
if 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 imposed only upon so much of the
aggregate income of both as shall ex-
coed $4,000
IF either husband or wife sep
arately has an income equal to or in
excess of $4,000, a return of annua'
net income is required under the Law,
and such return must include the In
come of both, and in such case the
return must be made even though
the combined income of both lie less
than $4,000.
Must Be Combined.
IF the aggregate net income OF
both exceeds $4,000 an annual return
of their combined incomes must be
made in the manner stated. although
neither one separately has. an income
OF SO, 600 per annum. They are joint
ly and separately liable for such re-
turn and for the payment of the tax.
THE single or married status OF the
person claiming the specific exemp-
ton shall be determined as OF the
time of claiming such exemption il
such claim Is made within the year
for which return is made. otherwise
the status at the close of the year"