Show HEAD OF FAMILY GETS 2000 EXEMPTION march 13 last filing date net In incomes conics of 1000 or oer oler it Sing single leand and 2 1 or oica it if man led must be reported single persons though required to file a return it if their net income tor for 1920 was 1000 or more are it if they are the heads of families granted a special exemption under the revenue laws such a person Is defined by treasury regulations as a person who actually supports and maintains in one household one or more individuals who are closely connected with him by blood relationship relationship tion ship by marriage or by adoption and whose right to exercise family control and provide for cheso dependent individuals is based upon some moral or legal obligation such persons are allowed the exemption of 2000 granted a married person in addition they are allowed A credit of for each dependent under 18 years of age or incapable of belt self support because mentally of or physically detective husband and wife A person living with husband and wife can not claim an additional dit ional 2000 exemption as the head of a family his or her exemption is based upon the marital status statue irrespective active ot of the support of others living in the same household the additional credit for dependents does not apply to the husband or taxpayer for example if it a married man supports a father who Is incapable of self support he Is entitled to the credit for such person it through force of circumstances he supports his wife away from home he is entitled to the 2000 exemption allowed a married person but not to a credit tor for a dependent A son who has left home but who sends his mother more than one on ehalt half the sum required for her support la is entitled to the credit provided the mother can not support herself 4 otherwise the amount must be considered as a gift and therefore the credit is not allowed A son living at home and supporting his father mother or other relative may claim the 2000 exemption allowed the bead head of a family but not the credit unless auch such relative Is under 18 years of age or incapable ot of bell self support Reme remember taber how you cheered on armistice day paying your income tax la 13 ef of rw pair |