The Waterbury Democrat., 1944-01-04
YOUR FEDERAL INCOME TAX

Every single person must file a Federal income and victory tax return for 1943 if his gross income from all sources for the year was $500 on more; that Is, as much as $9.62 per week. The term single person" includes not only those who have never married but also widows, widowerS, divorcees. and married persons separated by mu- tual consent.
 Every married person, living with husband or wife during the entire year 1943( must file a return if his or her gross income was more than $624, or SIP per week; or If their combined gross income was as much as $1,200 for the year, or $23.0S per week.
 Every individual who paid or owed a tax in 1942 must make a return for 1943 even though he may have no taxable income for that year. When the pay-as-you-go plan was started by the Current Tax Pay ment Act of 1943, he already owned the 1942 tax. To relieve him of paying both years taxes in one year, Congress decided to forgive a part Of one years tax, and the 1943 form shows how to figure the for givenesS. In cases where 8 person has no tax in one of the two years, there is no double liability and since there is nothing to be forgiven, the tax for the other year must be paid in full as the tax for ID43.
 Every individual who had income and victory taxes withheld from his wages during 1943 should file re- turn even though he did not have as much as $500 gross income for that year, because he may be eligible for a refund, which can be estab- nshed by filing return.
 Where the marital status changes during the year, return must be filed if the combined gross income of husband and wife, though less than $1 200. equals or exceeds the aggregate total of (a) $500 prorated for the period during which the husband was single, (b) $500 prorat- ed for the period during which the wife was single, and Co $1,20C prorated for the period during which the wife was single, and Co $l,2OO prorated for the period dur ing which they were married.
 No individual is exempt from filing . return if his gross income from sources within the United States is equal to or greater than the amount specified above for his classification. Neither the President of the United States, nor the Vice President, nor Federal judges. nor Members of Congress, are exempt from filing returns. However, the filing of returns may be postponed by individuals who are outside of the United States, particularly members of the armed services, as explained further in article No. 20 of this series. All income, from whatever source unless specifically excluded by statute. must be re- ported in the return. The types of income specifically exempt are list ed in the instructions accompany ing the return Form l040.
 Where separate returns are filed by husband and wife or Forms 1040 one may not report income which belongs to the other. but must re- port only the income and deduc- tions which belong to him or her The joint personal exemption $l,- etan .wrR.a~a tIna v,a Nriad cfotpc I1a c existed throughout the year) may however be taken entirely or divided between them in any pro- portion agreed upon.
 A husband and wife who live together at the end of the taxable year and who are citizens or resi- dents of the United States may elect to include the income Of each (even though one has no gross income) in a single return made by them Jointly on Form l040. regardless of whether they made their previous returns or declarations of estimated tax jointly or separately. In a joint return the aggregate income, de- Auctions and credits are computed U" kAou8Al IuobdAiQ dAld NhC hClc one person. If a joint return is filed by two persons who married during the year. the personal ex- ninption attributable to each during tho preiod before marriage is al- lowable in the return notwithstand- ing that one may have no income A joint return must be signed by both husband and wife, or by ar
 2ent if the taxpayer is (a) absent from the United States for 60 days he10re the due date. Where ar agent signg, however, a power oi attorney no Form 935 must accom- nany the return.
 A short form return, Form l040A in which the tax due may be read |Y aGcertained from a tax tabls "a the return. may be filed bs
 l4enS or residents of the unilee