Norwich bulletin., 1920-03-02

ITOD1 Sucn WOTk a Ilel OI S0uV. TWO | minor sons, dependent upon their l parents, each received $500 as messen- gers. NTiie total family income was 's2 TOO, from which may be deducted the personal exemption of $2,00O plus S200 for each dependent .soh, leaving a taxable income of $500, on which; at the normal rate of per cent the tax is. $12.
 Surtax Rates
 'l Where the combined income of hus- band and wife is $5,O00 or less the wife's return may be included in that of her husband. Where the combin- ed income exceeds $5,BbO. separate re- turns are required for the purpose of computing the surtax, which applies only to incomes in excess of that amount.
 The following will serve as an illus tration of the combined tax on hus- husband for 1919 was $7,000 and that band and wife. The net income of Fof his wife $2,00O. From, the hus- bands income may be. deducted the personal exemption of $2,000. On the First s4,00O, at the normal rate of per cent; the tax is $160. On the re- maining $t,000 at the normal rate of Is, per cent, the tax is $50 making the | total normal tax of. the husband $240. l Iii addition he pays a surtax of 1 per cent on the amount of his net income between $5,000r and $6,069, amounting Ito $1Q; and 3 per cent on the amount ! of his net income between s6,00e and 1 $7,000, amounting to $2O, making a total normal and shrtax of $270. The wife can claim no personal exemption, and her entire income of $2,090 is taxed at the rate of per cent; be- ing Jess than $4,000. The combined Fincome of husband and wife on an aggregate income of s9,000 is $350. l Head of a Family
 The exemption of $2,oOO allowed the head of a family also is the subject
 of frequent inquiry. An single per son is the head of family if he is 1 the sole support of the relatives liv- ing in the same house with him, and if he exercises control over household l affairs In the absence of continuous residence together the circuffist of the separation may determine the Iameunt of the exemption. Whethef l Of not he is the head of a family, 8 I single person, if his net income foi
 1919 was $1,060 or more, must file s l return. For example; a widower has
 son g years old whom he is sup
 porting in a school because his income
 
 to maintain a home. Since he is no
 married, he must file a return. bu
 as the head of family he, is entitled
 to an exemption of $2000, with al
 additional exemption of $200 becaus of the dependent child.
 Dependents
 Mere support of a dependent wh,
 continuously and without necessity re
 sides. elsewhere than in the home 0 the taxpayer, however, does not con l fer the $2,000, though it may be mad the basis of a claim of S200 for a de 7 I pendent. For each person tother thal 7 husband or wife) dependent up hir for support the taxpayer is alloWe F an exemption of s200. provided sue person is uffder IS years of age or in , capable of self support.
 !. This exemption does not depen : upon family relationship nor whethe D the taxpayer and dependent are mem ' bers of the same household. Thu : taxpayer tinniarried and living 1 f the city, who supports a mother in r capable of self support and who fEoi : choice 1ivess.in the old homestead i : the country, is entitled to an exen1I h S>tion of $1,20G. The separa ti0h is nt q one of necessity. If, however, tf :. mother should live under the sam =: roof with the son, he would be CT
 titled to the S2,O0O exemption allowe f the head of a family.
 8 Experts Offer Services 2 Careful study of the forms now d the hands. of collectors and .deput e collectors of internal revenue for. 5i! ' tribution among the taxpayers viii d greatly in the filing of a correct T,
 turn. $If, however, the taxpaye
 meets with. unusual difficulties he ma :. call upon the bufeaifs experts, wi V are visiting every county in the Uni
 ed States to assist taxpayers in mai ,v ing out the forms. The services i. these experts is offered without cot .o but failure of the taxpayer to $ Id them does not relieve him from h Y, obligation to file ais return; accon IA panied by at least one-fourth of u ,n amount Of tax due, on or before Mar, id t5, 1920.