Show W Women omen in Many Cases S Must File Income Tax T S Statement Is h Warning f David d' d C. C Dunbar Internal Revenue Collector r Tells ells of Liabilities T Those ose Living Liying In Independently Get 1 1000 POO Exe Exemption 1 but Must Report Married Woman With Separate Separate Sep Sep- arate Income May File Her Own Return Women who had incomes dur during ng 1919 ii are reminded by Collector of Internal Revenue Re David C C. Dunbar of Utah that they are subject to all of the provis provis- II ions jons of the income tax Many lIany thousands of pf women file returns and pa pay taxes regularly and there are new names namE'S added to this list each year The high wages and salaries r received by women last year will wilI perhaps double the number of the fair sex wh J are r re required to tile lile returns A public school teacher or other city town county and state is not taxed on her salary or wages but must file a ret return rn If her taxable Income from other sources was sufficient in amount to come within the laws law's definitions An unmarried woman a widow or a married woman who is living apart from Crom her husband must file an income tax return if it her net income for 1919 was 1000 or over oven ver i EXEMPTION 1000 She is entitled to to o an exemption on the first 1000 of her income If she is the head of or a family as defined in the income tax regulations she may claim 1000 additional exemption Also she may claim further exemption of for tor each person to for whom is ls the chi chief sUpport if it the c dependent i Is under 18 or is mentally or physically de de- de A married woman woman who has an Income in income income In- In come f from om a separate source than her husband is entitled to file a separate return with respect to that income a h husband and wife file one vIle joint return including the income of both But if it the husband does not in include include in- in Ire Ire- clude elude his wife's income the wife wIre is required re required required re- re re- re if either had a net income exceeding exceeding ex ex- ALLOWANCE LACKING A married woman who lives with her husband is not allowed a prescribed exemption She and her husband have 2000 plus additional for each de- de pendent and this exemption may may be beaken betaken betaken taken aken by either r or divide din dm any manner manner man man- ner ncr between them A woman who wo was widowed during 1919 may claim exemption for the full year on the basis of her status as of or December 31 A wife whose husband is in a sani sam sanitariUm samarium 01 or temporarily working in another another an an- other city and is s separated from him I i only through necessity should not consider consider con con- I sider her status as living JIving apart from her hex husband But if it there is voluntary continuous separation whether or r not granted by court d decree cr e each must tale take the status of a single person with respect to income tax |