The Richmond Virginian. (Richmond, Va.) 1910-1920, 1920-01-09
lNe0n FACTS
YOU SHOULD KNOW

2
Twenty thousand persons last year
caid q Ane Of IS each for failure 70
Ole IN income tar return tor 1913. al
though their income for that year Was
not taxable
The revenue act provides an exen1p-
ton OF $1,000 for single persons,
$4,000 for married persons and neaos
Of families and an additional exenp.
ion OF 5000 for each person dependen.
upon the TAXPAYER. II such person =
under eighteen years Of age, or IN
capable Of self-suppcrt. Inc oenn-
quents last year were persons Wnoss
income exactly equaled the amount Q.
the exemptions and who CONSIDERED
II unnecessary, therefore, TO ME
turn and others whose income
nontaxable because Of dependents. ano
who were under a similar -ra's. =
Impression ..,.
ror example, single man with
nAf Income OF $1,000 was supporting
= sister for whom he was allowed an
axern ption OF $500, placing his income
- TIE rontaxable list For this rea-
son he ala not tie a return. When
hts delinquency was diSPovere0
through a return nled By ms employ
a.. who Is required to report payments
az $1,000 or nors TO each emp!oye,
be was fined SIS.
MOSl - CAS-S
TO avoid penalty, every person
whose income for the last year
sur1aled or exceeded 81, 900, or $4,000,
according TO their marital status or
their etatus as the head Of a family.
must nle . return. The law makes
40 exceptions, the penalty for failure
se.ng . are OF net more than $1,000.
HEAD. OF a FAMILY.
Whether or not person Is the
head Of family and entitled to =
$4,000 exemption IS a question to Be
determined largely By Circumstance
surrounding each individual case. The
sLng Of his status decides. IN many
Instances, whether his income is tax
able or ronfAxable-
A head OF q family 10 dsdnsd By
treasury regulation as "a person who
Actaai.y e-pports and =. atntA4as GA
~ more individuals who are closely
connected with him by blood relation
chip. relationship BIZ marriage, or oy
adoption ard whose right 70 exercise
family control and provide sor these
dependents is based upon some mora
~ isgal-cbligatioc." 4 single person
Is the head OF a family i BE Is the
SOLE support OF relatives living IN TIE
Same house with him ard II he exer-
eisAs control Of household affairs The
rords "sole support ara used IN the
,ense that there Is no other person to
uhona the dependents may look tor
rapport. Income from other eourcss,
such as Interest on bonds. stock dfv4-
derds pensions. etc, II naeagre enough
srtll to leave the recipient dependent,
does not preclude 8, claim for exernp-
ton Such income, however. must De
included in tbs .etur, 81 the head OF
the family
CAN NOT DIVIDE EXEMPTION.
The 81. 900 additional exemption al
sowed the head OF a family can not
be divided between rwo single mann
hers of . household 4 division OF
responsibility excludes the parties
rom such claim. a single person who
does net qualify as the head OF 8 fam
lv may still claim an exemption OF
1900 for each person dependent upon
ainn for support, II such person IS un-
lar eighteen years OF age or lncapa Bile
# sAif-suppcrt A son who has lefr
honas. but who sc nds to his n, other
mere than halt the sum required for
ssr support Is entitled 20 the 5000
exemption. p-ov4aad the mother can
act support harselt Otherwise, tho
amount rsust be considered as a gsft,
a.!r tAsrefore. Il not deductible. a
ron living az home and supporting his
mother may claiy, the $4,000 sxerir-
ton SLOWED the head OF q family. but
no. an additional exemption OF $500
unless the mother is Incapable Of self
s-srrnrr