Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1920-02-02
REVENUE COLLECTOR FOR
IOWA EXPLAINS WORKINGS
OF INCOME TAX LAW.
WIVES WITH INCOMES
MUST FILE REPORTS
Must Make Either Separate or Joint
Report With Husband N Com
hirsd Incomes Exceed $1,000 Per
Year---Dsfnition Of Dependents For
Whom Deductions Can Be Claimed.

Dubuque. Feb, AIN order 70 clear
away Misunderstanding as 20 what
constitutes dependency. In connection
with the additional exemption grant
ed income tax payers, Collector OF
Internal Revenue Murphy today gave
out the following sta tement.
for 1919 a taxpayer may be allow
ed a credit OF 5000 for each person
for whom he is the chief support. But
il must be remembered that he Can
claim this additional exemption only
with respect TO children seventeen
years Of age or younger and persons
mentally defective. cripples, and
persons old enough to be without
question physically incapaoitated for
self support.
II the taxpayer contributes 10 the
support Of some relative or other per
son who IS over seventeen years OF
age, in fair health. and still active,
he cannot be allowed the additional
$500 even Il ne is furnishing the
chief support.
Defines Head Of Family
The very different requirements Of
the two exemptions ('head OF a
familyD additional 81, 900; depend
ent, additional 5000 must not be con-
fused 70 be the head of a family the
persons whom he supports must be
close relative. must live with him,
and he must be such relatives sole
support. To be entitled to exemption
for dependent the person whom he
supports does not have TO be a re-
lstive. but can be any child or any
cripple or detective; the child or in
capacitated adult may live any
where: and it is necessary that he
furnish only more than half OF the
support.
The chief difference is that for
head OF family the restriction is
close relative. the evident object of
which Is 10 promlte the home: for
dependent the restriction Is 10 chill
dreu under eighteen years OF age or,
persons mentally or physically de-
fective, the object of which is to rec
ognize material assistance given to
those who cannot help themselves.
Ruling en- Dependency.
4 son, who has left home but who
still sends to his mother moro than
half Of her support with enough reg
ularity that she may depend upon it..
can be allowed the additional 5000:
has become sufficiently aged to be
without doubt physically apaoitat-
ed for self support. Otherwise, the
amount contributed must be consid-
cred as a gift. not deductable as an
expense and not emitting him to the
additional exemption regardless OF
amount.
4 father may claim the e1emp-
ton for every child under eighteen
ytars Of age. But if one of his child
rem receives, from some estate or
otherwise, sufficient Distribute in
come to provide for the expense Of
his support In the station OF life IN
which he Is placed. the father can
not claim exemption with respect to
legally dependent upon him he Is In
fact financially independent
Women Must File Returns.
Women who had incomes during
1919 are reminded by Collector OF In
ternal Revenue Murphy that they are
subject to all of the provisions OF the
federal income tax. Many thousands
Of women file returns and pay taxes
regularly, and there are new names
added to this list each year. The high
wages and salaries received by wozn-
en- last year Will perhaps double the
number OF the fair sex who are re-
CURED 70 fils returns.
A public school teacher, or other
city, town, country and stats en-
pioye Is not taxed On her salary or
wages, but must file a. return Il her
taxable income from other sources
was sufficient IN amount to come
within the laws definitions.
An unmarried woman. widow, OF
O married woman who is living apart
from husband, must file an income
tax return If her net income for 1919
was $1,000 or over.
She Is entitled to an exemption on
the first $1,000 Of her income. II she
is the head of family, as defined In
the income tax regulations, she may
claim further exemption Of 800 for
ZACH person for whom she Is the chief