The Tacoma times. [volume] (Tacoma, Wash.) 1903-1949, 1943-01-09
No. e.
Your Federal
Income Tax

credit against hls net income
which varies with rs domestic
status. that - whether h Il "a
single person. ~ = married
person living with husband 81
wife. or tel head of family. This
credit Is known - personal e.
emption. s1a Is shown On iias =
Of the return Perm ioto, The
amount of the personal exemption
also varies depending upon the
period during which the taxpayer
occupied the particular exemption
status.
The personal exemption fer
single person IL $500 fer the year.
for a married person living with
husband or wife. 81 200; and for =
head of family" si.2oo. per
sonai exemption a. hcad.of = fam
ily has no effect on liability 70
file a retarn1 For federal income
tax purposes widows. widowers.
Divorces. ard married. persons
separated by mutual consent, as
we'll as persons who have never
been married. are classed a. single
persons.
Family Head Defined
A head of family IL defined a.
IAN individual who actually sup
ports and maintains In one house.
hold one or more individuals Who
are closely connected with him hy
blood relationship. relationship by
marriage or by adoption, and
whose right 90 exercise family
control and provide for these de-
pendent individuals il based upon
some moral or legal obligation"
A single person. or n married per-
son not living with husband or
wife. may. therefore, enIoy a head
Of family exemption under GER
tain conditions,
Taxpayers using simpllfiei
Return (which IL permitted II the
gross income for the year is $4,000
or less and derived solely from
earnings from employment andfor
from dividends. interest. and an
nuitiesl obtain personal exemption
based on their status n of July ]
OF the year. Thus. taxpayer
married and living with husband
or wife on July IL entitled to
81 400 personal exemption on
Form i040A. N he were a wldower
on July I, hia exemption would
be $500. irrespective OF the date
on which be became. a widower.
L. Not Deductible
The amount Of the exemption Ia
not deductible from the income but
is reflected in the amount Of tax
shown In the table on the reverse
side of the form.
Taxpayers using return Form
1040 obtain personal exemption
proportionate with the number of
months during which the particu-
lar status il held. Thus. for a per-
son who married on July l twho
was not a head OF family prior
to his marriageD. the personal en-
emption would be $3.50 $3.50 for
the six months as n single man,
plus $500 for the ak months o. a
married mani. In this example
IL is assumed that the wife has
no income.
Joint Returns
Married persons may, however,
file joint returns, even though one
has no income. and by filing a
Joint return a couple married dur
ing the year may obtain an sx-
emption amounting to the exemp-
ton 10 which they would be en-
titled for the period Of married
status. plus the amount Of their
individual exemptions prior 10
their marriage. In the example
given the total exemption In a
joint return would be 81 100 $3.50
for each spouse for six months
plus $500 for six months married
status).
If a husband and wife living TO-
gcther both have income and file
separate returns on Form l0SO.
the personal exemption applicable
to a married person may be taken
in the return Of either or divided
between them in any way as they
may agree. but the total personal
exemption taken in the two sep
arsts returns may not exceed 81
900