The Wyandotte herald. (Wyandotte, Mich.) 1879-1943, 1943-01-22
Income Tag 1.
Lao Explained
PERSONAL ExEMR ION

Every individual Is allow 4 a credit
against his net income ". Oh varies
with his domestic Status, Z at is (a)
a single person, (b) a mar ed person
living with husband or vii or (c)
head Of family. This cred is known
as personal exemption, an Is shown
on line q OF the return 1rm 1910.
The amount OF the persona t4emption
also varies depending upon he period
during which the taxpay occupied
the particular exemption atus.
The personal exemption r q single
person Is $500 for the j, ar; for a
married person living WI 4 husband
or wife, 400; and for ...'heAd Of
family" 81 ZOO. personal fxemption
az head Of q family has q eject 20
LIABILITY 70 file a retnrn.} 4 e F&4e9>4
income tax puKpcses. wide y, widow.
ers, divorces, and mArrf peraoae
separated By mutual ceoGa 4 a we'll
as persUfB VIM haze new been nAf-
ried, are claesed ~ sipS3e Aersons.
n head or family, 10 de&{ned as IAN
ihdividual who actually ID Doyts and
rh4intains In one. house4a1 one 81
more individuals Who are {ldse3y con
uected with him 1y bis6e femtfo1t
ship, relationship by maGA1e or bI
adoption. and whose right 20 e1efcte
family control and provids for tA0sf
dependent individuals - q 1sed pp0p
some moral or legal 9hh, Etiep-r 4
single person. or married ! frsoo ri
liyfns with husband or lie may nay
therefore. enjoy a head %, Amfly e;
empti0n under certain cops tons.
Taxpayers using sikt iffied Ne
turn (which Is permitted II the gross
income for the year is $80 or less
and derived solely from eafnings from
employment and-Or dividends, interest
and annuities) obtain perscnAl exemp-
ton based on their status as Of July
Of the year. Thus, a tn payer mar
ried and living with hush d or wife
on July is entitled TO $1{s o personal
exemption on Form 104OA. IL he were
widOwer on July /. hi exemption
would be $500. irrespective Of the date
on which he became a " lower. The
amount of the exemption Is not de
ductible from the income but Is re
Elected i'm the amount OF y shown In
the table on the reverse side OF the
form.
Taxpayers using return Form lOfO
obtain personal exemption proportion
ate with the number of m tbs during
which the particular sta Is held.
Thus, for person who larrled on
July l. (whO was not a ! Id OF fam
lily prior to his marriage lie personal
exemption would be $50 (S2o0 Tor
the six months as sing man, plus
5000 for the six months 1. a married
mani. In this example ii S assumed
that the wife has no incOi :.
Married PERSONS may, viewer, file
joint returns, even though sne has no
income. and by filing a 10 It return
couple married during tn year may
obtain an exemption amOt ting to the
exemption to which they mld be en-
titled for the period OF ma tied status,
plus the amount OF thei lndlvldual
exemptions prior to their arriage. 10
the example given the tot exemption
in joint return would be 81 lU
$3.50 for each spouse FOL six months
plus 5000 for six mont IS married
status.
If II husband and wi, living To-
eetber both have income md file sep
arate returns on Form 1910. the per-
Sonal exemption applicable TO mar
ried person may he taken in the re-
turn Of either or dividfG between
them in any way az they may agree
hut the total personal exemption taken
in the two separate retusSaS may not
exceed 81 300