The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1921-01-28
INCOME TAX LEssoN
Head Of Family Defined by Treas
ury Regulation.

ury Regulation,
Thousands OF letters passed in cor
resWndence last year between the bu-
reau Of internal revenue and persons
claiming an exemption Of $4,000 as
head OF a fam ly. Circumstances sur.
rounding each individual case deter
mine largely whether a person is en-
titled to such exemption The FIXING
Of his status decides in many in.
stances, whether his income is tax
able or nontaxable In either event,
il his net income for 1920 was $1,000
or more II single and $4,000 or mere
II married, he must file return
A head OF family is defined by
treasury regulations as "a person who
supports and maintains in one house
hold one or more individuals who are
closely connected with him by blood
relationship, relat onship by marriage
or by adoption or whose II ght to ex-
ercise family control and provide for
these dependents Is based upon some
moral legal obligation. A married
person living with husband or wife,
m ad tion to the $4,000 exemption
allC we'd such persons, can not claim
4 5000 exemption as the head of fam
! lily irrespective Of the question of the
i support OF others of the household.
/ A sing person the term incud.
ing v COWS, widoWers and persons not
liy ne " tn wife or husbands the
head OF family II he Ia the sole sup
port ctf one or moro relatives living In
the same house with HIM and X he ex.
ercises control OF household affairs.
The $1,000 additional exemption al.
lowed single person as the head OF
a family cannot 10 divided between
TWO members OF household. A di.
vision cf responsibiity for control
Ipf household affairs excludes both
parties from the claim Whether a
person who does not continuously live
in the same house with dependent rel.
atiyes is entitled to the $4,000 exemD.
tlon depends upon the character OF the
separat on II parent is absent en-
business part of the year, or child
or other dependent away at school or
on visit the common home being
maintained the exemption applies.
Ii a parent Is compelled to main.
tain h 5 dependent children with rela.
tiyes or in a boarding house the ex-
empticn may still apply.
If, however, the dependent continu.
ously and without necessity makes his
homo elsewhere than with his benefac
tor the latter S not the head OF the
family irrespective OF the question OF
support.
a taxpayer may not be the head Of
O family and still be allowed an ex-
emption OF 5000 for each perscn de.
pendent upon him for CHIEF support II
such person IS under IL years Of age
or incapable of sef.snpporte because
mentally or phys oally detective The
words physically defective" refer not
-fUuiy to cr'pDies nut 70 Pc sons defec.
tive because Cf old age or Ill health.
Neither residence, Relationship nor le.
gal dependency are factors deter
iutfl9lss the ght OF the tax payer to
t'sgcR exemption. To establish his
teiaih'g the taxpayer must have contrib
t,ga Z Curing the yearJmore titan one
+half u the sum needed for the de
frsft,lents support
n 5Yhs. following are c0perete. examples
,fof. circumstances which govern the ox
aenipt8ns allowed the head OF ans q ~
sardsfor dependents y,1r ne al,
7 = son who has left home sends lis
tmDthef more than half the sum ofe
.tqqiped. for her sulR7rt. fHeiss allowed
: an exemption Of S2J0, un'ess the moth
/ at is Gble 70 support herself, in which
Lease the contribut,on.is regarded rs q
lgifty H0' 49,.
f Ason yng at home supp IT'S an IN
valid mother in the same household
He Is allowed a deduction of $4,000
as the head of the family plus an ad
ditional 5000 for his dependent, who
is physically incapacitatel Ut should
be noted tina, the 5000 add onal ex
empt!on for dependents does net apply
to husband or wife even though Ell
Their one has become a total burden
upon the other)
A single man lives with and sup
ports a mother 50 years OF age, and
two sisters, 10 and II years OF age a.
in good health. His exemption is 50,
600 "a the head OF the family. Since
| his mother and sisters are neither un
der lS years al age nor mentally OF
| physically incapacitated, he canno'
claim an additional exemption for de
pendents.
A widower is the entire support o
child under is years OF age, bu
otherwise neglects it. HIS exemption
is 1920, He is not the head Of |
| family, and is entitled only to th'
| 5000 for q dependent.
4 II n,,rlrn