Imperial Valley press., 1925-01-19
BY REX B. GOODCELL
collector of internal Revenue)

MANY tax PAYERS are confused as
to what constitutes ''the head of q
family and as to the provisions of
the income tax laws covering de
ductions for dependents Thou
sands Of taxpayers who have taken
incorrect deductions for dependents
are summoned to the internal reYs
enue office every year. Study tins
series of questions and answers and
you may save yourself an extra trip
to the Federal building:
Head of Family
Q. What is meant by the head of
a family,
a. Internal revenue regulations
class as head of family "a person
who actuallytsupports and maintains
in one household or moro individuals
who Are closely connected with him
by blood relationship, relationship
bv marriage, or by adoption and
whose right to exercise family con-
troll and provide for those depend
ent individuals is based upon some
moral or legal obligation
In the absence Of continuous ac-
tual residence together, whether or
not person with dependent reia-
tives is head of a family within
the meaning of the statute must de-
pend on the character of the separa'
ton. If father is absent ON bus
mess. or a child or other dependent
is away at school or on visit, the
common home being maintained eX-
emption us head or Il family Is al
lowed.
Ii through force of circumstances,
parent is obliged to maintain his
dependent children with relatives or
i'm a boarding house, while he lives
elsewhere, the exemption as head
Ia a family is allowed.
The regulations turthrr state, how
ever, III a dependent without ne
cessity (note the last two Words
continuously makes his home else
where, his bencfactor is not the head
of family, irrespectively of the
question of support. y
Q. y widower has child over
Is years of age, whom he supports,
who is away from home attending
school. What personal exemption
may bc claimed by the the widow
er who maintains the home.
\. He is entitled to claim a per
sonal exemption of $500 as head of
family.
Q. What personal exemption may
be claimed by Il son who actually
supports and maintains his depend
ent mother elsewhere than in his
own home by reason of the fact
that he is unable 10 earn enough to
support both in the mother 5 place
of abode or to defray their joint ex-
penses in his place of employment
~ The son is properly classified
for income tax purposes as the head
of Il family and as such Is entitled
to claim a personal exemption OF
s2500.
Other Exemptions Made Clear
q. In the case of both husband
and wife contribute to the support
of dependent, how is the credit
of $400 for dependents to be treat
ed!
\. The credit of $500 must be
taken BY the one contributing tho
chief support and may not be di.
vided between them.
q. was not actually living with
! my wife on December 81, 1924, due
to her mental iueompetcncy ut that
time and consequent confinement in
an institution for treatment. What
| personal exemption may | claim in
my return for the year 1924!
y. The separation of husband
and wife due to the fact that either
has been declared incompetent and
confined in an institution for treat
ment is held to be temporary in
character and consequently without
effect in so far as the joint personal
| exemption is concerned. In such