Evening star., 1932-03-08
Your Income Tax
No. 8.
Who Is the Head of a Family

A taxpayer, though single, who sup
ports in one household one or more
relatives over whom he exercises, fam
lily control, is the head of family, and
entitled to the same exemption allowed
a married person, S3,500 Also he may
claim $400 credit for each dependent.
For example, widow who supports in
one household an aged mother and
daughter II years old is entitled to an
exemption of So 500 as the head of a
family, plus a credit of S400 for each
dependent, total of $4,000 The S400
credit, however, does not apply to the
wife or husband of a taxpayer. though
one may be totally dependent upon the
other.
Several factors are involved in de-
termining whether person who files
a return IS head of a family is to be
thus classified. The element of either
legal or financial dependency must
exist. A taxpayer who supports in his
home minor children over whom he ex-
erciSeS family control is classified as
the head of family, even though the
children may have an income Of their
own sufficient for their maintenance. If
he does not support them, by reason OF
their own income, but does exercise
family control, he cannot be classified
as head of family.
If an individual supported is an adult
and there rests upon the taxpayer .
moral or legal obligation to provide q
home and care for such individual, the
exemption as the head Of family Is
allowed, provided the individual Is
financially dependent. If the individual
is not financially dependent. the ex-
emption, even though the taxpayer
maintains the common home and fur
nisheS the chief support. does not apply.
For income-tax purposes there can be
only one head of family and the ex-
emption cannot be divided. Not infre-
quently claims for the s3,5O0 exemption
are received from two or more members
of family.
1t should be remembered that sin
gle person, whether or not the head of
a family, is required to file a return if
his or her net income for 1881 was
$500 or more. regardless of whether
the income is nontaxable by reason of
the $500 exemption.
A head of a family is defined by in
come tax regulations as IAN individual
who actually supports and maintains in
one household one or more Uersons who
are closely connected with him COR her)
by blood relationship, relationship by
marriage. or by adoption, and whose
right to exercise family control and
provide for these dependents is based
UPON some moral or legal obligation"
The exemption allowed a head of a
family is $500. The phrase in one
household may be interpreted ss
meaning the taxpayers personal resi-
dence, an apartment, rooms in a board
ing house, hotel etc
Under certain circumstances it is not
necessary that the taxpayer and his
dependents live under one roof during
the entire taxable year in order thai
the taxpayer may claim the exemption
If. the common home being maintained.
the parent is away on business. or a
child away at school or on a visit. the
exemption is allowed Moreover. If a
parent is obliged to maintain his de-
pendent children with relatives or in Q
boarding house, while ne lives else
where, the exemption still applies. II.
however, without necessity, the depend
ent makes his home elsewhere the
benefactor is not the head of the fam
ily.
The same ruling applies to husband
and wife living together" II occasion
ally and temporarily the husband is /
away on business or the wife on a visit.
the common home being maint ained, /
the $500 exemption still applies The
unavoidable absence OF husband or wife
at sanatorium does not preclude the
exemption. But II the husband con-
tnuously makes his home at one place
and the wife at another. they are net
living together within the meaning Of
the revenue act.