Every evening, Wilmington daily commercial., 1920-02-07
INCOME TAX LAW
AND FAMILY HEADS
Exemptions on Account Of Rela-
tionship Are Set Out and Pro
visions Explained.

Unmarried men and women who arr
bread-winners for others are granted
special exemptions on their earnings be-
fore figuring the income tax now being
collected. Although a return must be
filed by every unmarried person, and by
every married person living apart from
wife Tor husbandl, who had a net income
of 81 900 or more during 1919, recognition
is made in the law Of the home burdens
carried by millions Of such persons. and
relief from excessive taxation is especially
provided
In addition to the ordinary personal
emption of 81 900 is granted to "heads of
families and there is also provided an
exemption of 5000 for each dependent
under Is years of age or who is mentally
or physically defective
The 5000 for each dependent may be
claimed by any taxpayer who is the chief
support of such dependent. This is not
confined to dependents who are members
of the family or relatives. On the other
hand it does not include servants or others
who are earning their living. And il does
not apply to the wife or husband of the
married taxpayer. even though such per-
son may have become total burden.
II should be remembered that the per-
son who claims exemption as head of a
family" must qualify for it. Two single
persons who divide between them, more
or less equally the financial and other re-
sponsbilties of household cannot
claim that either one is the head of the
family. But il single person actually
assumes the total responsibilities Of the
household and is aided by having one of
his brothers or sisters support himself and
40, ,yrth bot Gould
practically be considered more than his
board, such trivial circumstances must
not be allowed To interfere with clear
claim for exemption.
single person is the head of a family
if by December 81 he had become the sole
support Of close relatives (bv blood, mar
riage, or adoptionl living in the same
house with him and looked upon by them
To exercise a greater or less amount OF
control in the matters affecting the sup
port and maintenance of the household.
The phrase sole support is here used
in the sense that there is no other person
to whom the dependents are looking for q
substantial portion of their support. There
may be another source of income (such as
interest on bonds, dividends on stocks,
pension) which, If measre enough to stu
leave the recipient dependent, should not
interfere with the clam for exemption.
Such meagre income Of dependents, as
we'll as the inconsequential profit on the
board of any self-supporting member Of
the household, must, however, be IN
cluded in the return of the head of the
house Id.
But a division Of responsibility will in
every case exclude the parties from the
claim for the additional exemption. Article
302 Of Regulations As defines that head
of family is "a person who actually sup
ports and maintains in one household or
more individuals who are closely con-
nected by blood relationship, relationship
by marriage, or by adoption, and whose
right 10 exercise family control and pro-
vide for these dependent individuals Is
based upon some moral or legal obligation.
Once the existence of the fact that q
taxpayer is the principal cause for the
creation or maintenance of a home IL |
established ii cannot be destroyed by his i
mere temporary or unavoidable absence |
from it. If a father is left with young |
child to whom he cannot give the proper |
attention himself, and he places this child |
With relatives or elsewhere. he should still /
De considered the head of family, even |
{ yet further force of circumstances would t
Dblige him TO live elsewhere; provided |
hat he still exercised fatherly control over |
he well-being, education and filial feel /
ngs of the child. and did not while fur
liehing the support allow the child to
become virtual orphan. If, however,
without necessity the dependent con-
makes his home elsewhere, his
,enefactor is not the head Of family,
OF the question of support.