Cottonwood chronicle. [volume] (Cottonwood, Idaho) 1917-current, 1920-01-30
HOW INCOME
TAX OPERATES
COLLECTOR .WEISGERBER
WILL BE HERE FEB
RUARY ; to 5.

derstandings as to what constl-
tutes dependency in connection
with the additional exemption
granted income tax payers, Col
lector of Internal Revenue Lewis
Williams of Boise gives out the
following statement:
For 1919 taxpayer may be
allowed credit of 5000 for each
person for whom he is the chief
support. But it must be re-
membered that he can claim this
additional exemption only with
respect to children Is years OF
age OF younger, and persons
mentally defective, cripples, and
persons old enough to be without
question physically incapacitat-
ed for self support.
'If the taxpayer contributes
to the support of some relative
or other person who is over 1S
years of age, in fair health, and
still active, he cannot be allowed
the additional 5000, even if he is
furnishing the chief support.
Head of Il Family"
1.-The very different require
ments of the two exemptions
('head of a family additional
$1,000; dependent additional
S200), must not be confused. To
be the head of a family the
person 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 de
pendent the person whom he
supports does not have to be a
relative, but can be any child or
any cripple or defective; the
child or 'incapacitated adult may
live anywhere; and it is neces-
sary that he furnish only more
than half of the support.
"The chief difference is that
for head of family the restric-
tion is to close relatives, the evi-
dent object of which is to pro-
mote the home; for dependent
the restriction is to children un-
der 18 years of age. or persons
mentally or physically defective
the object of which is to recog'
nize material assistance given tC
those who cannot help them
selves.
Support of Mother.
"A son who has left home, bu
who still sends to his mother
more than half of her support
with enough regularity that sh,
may depend upon it, can be al
lowed the additional 5000, prov
ided, however, that the mothe
has become sufficiently aged +
be without doubt physically in
capacitated for self support
Otherwise the amount contri
buted must be considered as
gift, not deductible as an eX
pense and not emitting him t
the additional exemption regard
less of amount.
"A father may claim the el
emption for every child under l
years of age. But if one of hi
children receives from .som
estate or otherwise sufficier
distributed income TO provic
for the expense of his support
the station of life in which he
placed, the father cannot clail
the exemption with respect
that child. for although the chi
is legally dependent upon him |
is in fact financially indepe'
dent"
What is sole Support"
A single person is the head
a family if by December 81
had become the sole support
close relatives (by blood, ma
riage OF adoption) living in 4
same house with him and look
upon by them to exercise
greater OF less amount of contl
in the matters affecting the su
port and maintenance of t
household.
The phrase sole support"
here used in the sense that the
is no other person to whom [
dependents are looking fol
substantial portion of their 81
port. There may be anotf
source of income (such as