The Waterbury Democrat., 1943-01-07
YOUR FEDERAL INCOME TAX
 NO, 4 THE VICTORY TAX
YOUR FEDERAL INCOME TAX
 PERSONAL EXEMPTION

Every individual is allowed ( credit against his net income which
 varies with his domestic status, that is, whether he is (a) a single person
 (b) a married person living with
 husband or wife, or (c) a head oi
 family. This credit is known as personal exemption, and is shown on line q of the return Form 1O4O The amount of the personal exemp- ton also varies depending upon the period during which the taxpayer occupied the particular exemption status.
 The personal exemption for sin gle person is $500 for the year: for 8 married person living with hus- band or wife, $1,200; and for a "head of family" $1,20O. (Personal exemption as head of a family has no effect on liability to file a re- turn.) For Federal income tax pur- poses, widows, widowers, divorcees, and married persons separated by mutual consent, as well as persons who have never been married, are claSsed as single persons.
 A head of family is defined as "an individual who actually supports and maintains in one household one or more individuals who are closely connected with him by blood rela- tionShip, relationship by marriage or by adoption, and whose right to exercise family control and provide for these dependent individuals is based upon some moral or legal obligation" A single person, or a married person not living with hus- band or wife, may, therefore, enjoy head of family exemption under certain conditions.
 Taxpayers using a Simpliied Re- turn (which is permitted if the gross income for the year is 5000 or less and derived solely from earnings from employment and/or from dividends, interest, and annuities) obtain personal exemption based on their status as of July 1 of the year. Thus, taxpayer married and living with husband or wife on July i is entitled to $1,20O personal exemp- tion on Form 104oA; if he were a widower on July 1, his exemption would be $500, irrespective of the date on which he became a widower. The amount of the exemption is 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 fO40 obtain personal exemption propor- tionate with the number of months during which the particular status IS held. Thus, for a person who married on July (who was not a. head of family prior to his mar r1age), the personal exemption would be $S50 ($250 for the six months as single man, plus $500 for the six months as married man). In this example it is assum- ed that the wife has no income.
 Married persons may, however, file joint returns, even though one has no income, and by filling a joint return a couple married during the year may obtain an exemption amounting to the exemption to which they would be entitled for the period of married status. plus the of their individual exemp- tionS prior to their marriage. In the example given the total exemp- tion in a joint return would be $1. 100 ($250 for each spouse for six months plus $500 for six months married status).
 If husband and wife living to- gether both have income and file separate returns on Form lO4O, the personal exemption applicable to 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 aken in the two separate returns may not exceed 41 200.