The Waterbury Democrat., 1945-01-03
YOUR FEDERAL INCOME
 TAX OUR INCOME TAX SYSTEM
No. 2
WHO MUST FILE A RETURN


 If you are a citizen or resident of the United States, whether single or married, having a gross income of $500 or more for l944, that is, as much as $9.62 per week for the year, you must file a Federal in- come tax return regardless of whether you were minor or an adult. This simple but inflexibe rule replaces the more intricate re- quirements that were in effect last year and removes any uncertainty as to whether you are required to file return.
 If you had income taxes withheld from your wages during 1944, you should file a return even though you did not have as much as $500 gross income for that year, because you may be eligible for a refund which can be established by filing a return. No refund will be made unless a return is filed.
 No one is exempt from filing a return if his gross income from sources within the United States is $500 or more. Not even the PreSi- dent of the United States. or the Vice President, or Federal judges, or Members of Congress are exempt from filling returns. However, the filing of returns may be postponed by individuals who are outside Of the United States, particularly mem- bers of the armed services, as ex- plained further in articles Nos. 6i and 53 of this series. All income, from whatever source unless Speci- flcally exempt by law. must be re- ported in the return. The types of income specifically exempt are listed in the instructions accompanying the return Form 1040.
 A husband and wife are now per- mitted to file a combined or joint" return even though one of them has neither income nor allowable de- ductions. Under prior law, joint return not permitted unless both persons had some income or de- auctions It is immaterial whether they made their previous returns or declarations of estimated tax jointly or separately. This right is denied, however, If one of them is non- resident alien, or If they have dif- ferent taxable years. Thus, If a husband or wife dies during the year, resulting in 8 taxable year for the recedcnt Qrom the first day of the year to the date of death) that is different from the taxable year of the survivor, joint return may not be filed.
 If you and your wife or husband make a combined return for 1914 or a Withholding Receipt, Form W-2 (Rev), the collector of internal re- venue will figure your tax on the basis of either joint return or separate returns. whichever method is to your advantage. If you make a joint return on Form 1040, the tax must be computed on the com- bined income. In either case. both of you are liable for the payment of the tax and the return must be signed by both of you, or by an agent if either of you is (a) too i'll to sign, or (b) absent from the United States for 60 days before the due date. Where an agent signs, however, he should attach to the return power of attorney on Form 935, or a certified copy of a valid general power authorizing him on represent his principal in mak- ing, executing, and filling the in come tax return. It is no longer necessary that husband and wife live together for them to be allowed to file a joint return, and therefore couples may file joint returns for 1944 even though they are not liv- ing together. However. couples who are divorced during the year may not file joint returns, since the ex- istence of the husband-wife rela- tionship for joint return purposes Is determined. for 1914 and later years, as of the last day of the taxable year. Where husband and wife file separate returns. one may not report income, exemptions, or deductions which belong to the other, but he must report only his own income, exemptions, and de- ductionS.
 Beginning with 1944, the Federal income tax law treats the income of a child as belonging to him or her and not to the parents. Tn prior years a parent was considered as owning the child's earnings and was required to include in his own income any wages earned by his minor child, unless under State law the latter owned his own earnings. Now the child must report and pay income tax on his own earnings, regardless of State law. Accordingly. 8 child with gross income of $500 or more should file return and pay his tax as a separate taxpayer nuara thnIlnh hls lncnIna rnaU he