Norwich bulletin., 1921-01-13
lNc0ME TAX FACTS
 YOU SHOULD KNOW

Thousands Of letters passed in corre- spondence last year between the Bureau of Internal Revenue and persons claiming aH exemption of $2,oo0 as head of a family. Circumstances surrounding each individual case determine largely, whether . person Is entitled to such exemption. The fixing of his status decides, in many instances whether his income is taxable or non-taEable. In either event. if his net income Cor 1920 was ;1,0oe or more. if single, and $2,060 or more if married.
 he must Ale return.
 A head of family is defined by treas ury regulations as "a person who actually supports and maintains in one household one or more individuals who are close ly connected with him by blood relation l ship, relationship by marriage or adop- tion, or wlscse right to exercise family 1 control and provide for these dependents ] is based upon some moral or legal obli- gation." A married person living with | husband or wife, in addition to the $2,000 exemption allowed such persons can not | calm s2,600 exemption as the head of a family irrespective of the question of 1 the support of others q. the household | Single Persons
 4 single person-the term including widows, widoweFs and persons not living with wife or huSband-is the head of a family if he is the sol esupport of one CT | more relatives living in the same house with him, and if he exercises control of household affairs. The $1 ,0oO additional
 exemption allowed a single persons as the head of a family can not be divided be-
 tween two members of a household. A dividend of responsibility for control of
 household aff2irs' excludes both parties
 from the claim. Whether a person who does not continuously live in the same house with dependent relatives is entitled to the s2,0A0 exemption depends upon the character of the separation. If a parent is absent on business part of the tyear, or a child or other dependent away lat school or on a visit. the common home
 being maintain, the exemption applies.
 If a parent compelled 10 maintain hii
 dependent children with relatives or in
 a boarding house. the exemption may
 still apply. If. however, the dependen
 continuously and without necessity mAkei
 his home elsewhere than with his bene.
 factor the latter Is not the head oi
 family, irrespective et the question ot
 support.
 A taxpayer may not be the head ot
 | family and still be allowed an exemp | upon him for chief support if such per ssn is under IS years (. age or incapable i Of self-supp5Ft because mentally. or 1hy iealiy defeetivA The words phys ieally defective" refer not eRly to cripples . but to persons defectiye because of olt 1 1 age or il lhealth. Neither residence. re lationship. nor legal dependency are fac
 tors in determining the right of the tax payer to such exemption. To establish ! his claim. the taxpayer must have contrib , uted during che year more than one-hal | the sum needed for the dependents sup ! p1rt.
 AiS Swable Exemptions The following are concrete examples o :. circunstances which govern the exemp | tiens allowed the head of ;. .taimly an,
 for dependents:
 A son whe has left home sends hi ( mother more thaa half the sum require - for her support. He is allowed an e1 ' ennption of s2o6 unless the mother a able to support herself, in which the con