Abbeville progress. (Abbeville, Vermilion Parish, La.) 1913-1944, 1920-01-31
Innternal Revenue Service

| OF Internal revenue, ISSUED the
! following statement today in
regard to heads of families as
classified for Income Tax Pur-
poses.
Unmarried men and women
who are brcad-WinncrS for
others are granted special cX-
cmptions on their earnings be-
fore figuring the income Tax
now being collected. Although
a return must be filed hv every
unmarried person, and by
every married person living IL
part from wife Tor huSbandD.
who had Il net income of $1,000
or more buring 1919. rrcOgni-
ton is made in law of the home
burdens carried by millions of
such persons, and relief from
excessive taxation is especial
~ provided.
In addition to the ordinary
! personal exemption of $1,000,
an additional exemption of
$1,000 Is granted to "hcads OF
families y; and there Is also
provided an exemption OF 500.
Tor eacn dependent unuer Is
years OF age or who is mental
. Iy or physically defective.
lie @2UU lOr each dependent
may be claimed by any tax
payer who is the cnIet support
OF such dependent. LUIS Is
not confined TO dependents VINO
are members OF the family or
relatives. On the other nand it
does not include servants or
others who are earning tHelr
living. And 1t does not apply
to vile or husband OF the mar
red taxpayer; even though
Sucn person may nave become
d total burden.
1t should be remember that
the person who CLAIMS eXemp-
ton as "head Of d family"
must qualify for it. Two SIN
gle persons who divide be-
tween them, more or less eQ-
ually, the financial and other
responsibilities of a household
cannot claim that elaher one
is the head OF the family. But
If a single person actually as
suneS the total responsibilities
of the household and is aided
by having one Of his brothers
or sisters support himself and
contributing an amout that
could not practically be con-
sIdered more than his board,
such travail circumstances
must not be allowed to inter-
7fef6 WIFI MS Clear cia1iis lO5
exemption.
A single person is the head
of a family if by December 81
he had become the sole support
OF close relatives tby blood,
marriage. or adoption) living
in tie same house with hun
and looed upon by them to ex-
erclse a greater or less amount
OF control in the matters af-
fectlng tie support and mall-
tenance OF the nOuseuold.
The phrase "sole support"
Is mere used IN the sense that
there Is no other person to
whom the dependents are look
Ing for substantial portion OF
tLelr support. There may be
another source of income
i (such as interest on bonds, DIV
ldends on stocks, penslon)
winch, if meagre enough to
still leave the recipient depend
ent should not interfere with
the clam for exemption. .Sucn
mearge income OF dependents,
as we'll as the mconsequential
profit On the board OF any self
supporting member of the
household, must however, be
included III the return Of the
head Of the household.
! but a division OF response
billty Will III every case exclude
the parties from the claim for
the additional exemption.
pOrtArtIcle 302 OF Regulations
10 defines that a head OF a
family Is "a person who &C
tuaIiq supports and maintains
LII che household, one or more
individuals VINO are closely
connected with him by blood
marriage, OF by adoption, and
whose right to exercise family
control and provide Tor these
dependent individuals is based
upon some moral or legal Cbil-
cation"
L L