Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-03-03


* return is based on a persons
status. marital and otherwise, on the
last day of the taxable year-Decem-
Der 81. 1921--if the return is filed on
a calendar year basis. If on that day
a person was single. or married and
not living with husband or wife, re-
turn is required If the net income for
1921 was $1,000 or more. or if the
gross income was $4,000 or more. If
married, and living with husband or
wife on that date, return is re-
CURED if the net income was $4,000 or
more. or if the gross income was
$1,000 or more. Widows. widowers.
and persons divorced from husband
or wife. or separated by mutual agree
ment are classed as single persons.
A married couple living together is
entitled to an exemption of $4,000 or
So 1000. according to whether their net
income was S. 1000 or less or more than
SIS, 1000. even though the wedding may
have taken place on December 80. The
bride and groom. however, must file a
return if the combined net income of
both during the year equaled or eX-
ceeded $4,000, or if the combined gross
income eQualed or exceeded $4,000.
They may have known one another
only a few weeks before the ceremony,
but their status on December 81 joins
them for a full year for income tax
purposes. Either separate or joint
return may be filed.
Widows And WidOwers
A widow or widower is not re
quired to show on an individual re
tun the income of husband or wife
who died during the year up to the
date of death. The income of a
! deceased person is considered separ
ately with respect TO the filing of q
return by an executor or administra
tor. The deceased is entitled to ex
emption for the full year based upor
his status at the time of his death.
A single person who is the head Of
a family is entitled TO an exemption
of $1,000 or $4,000, according to tn,
amount of his net income, if on De
/ cembera 81 he was supporting in ont
4 household one or more relatives. If
| however. the support of such rela
tiyes ceased during the year he is al
lowed an exemption of only $1,000
The same rule applies with respect t,
dependents, a person dependent upol
the taxpayer for chief support ant
under is years of age or incapabl
| of self-support because mentally o
physically defective. If such depend
ency ceased prior to December 3.
1921. the $500 exemption for Deepen
dents does not apply. Boys am
girls who become self-supporting dur
/, ing the year, and whose parents d.
not or. may not appropriate thei
earnings, form new class of tax
nayers. Each, if single. must file
j return if the net income for 1872
was 81 900 or more. or if the gross in
come was $4,000 or more.
I All Must File Income
Every citizen of the United State
is subject TO the provisions of tn
income tax law He may live in thi
country or he may live abroad. pos
+ sessing no property within the Unite
States and deriving no income fror
i. sources within the United State.
Nevertheless. he must file return
single and his net income for 1872
! was $1,000 or mort or his gross in
) come $4,000 or more, or if marie
. and his net income was $4,000 @
, more or his gross income was $500
: or more Divorces or persons ser
arated from husband or wife By mi