Show i Y Your our Federal Tax PERSONAL EXEMPTIONS AND CREDIT FOR DEPENDENTS Domestic relations enter into the making of ot an income tax return This shows itself in the matter of personal exemptions Too many taxpayers do dc donot donot not understand who is legally the head of a family or what is a dependent A All As Asa Alla a consequence they overpay the Government Govern Govern- ment went by not claiming their proper ex exemptions exemptions ex- ex and credits Of Ot course the audit of ot their returns discloses most of ot these errors but riot not an all of ot them that are due duo to negligence or lack of ot under under- standing of the tax income law and regulations Care is taken in Ill drafting the instructions for filling mUng out the forms to make them simple and easily understood The taxpayer should study th these Instructions instructions before making out his or her re re- re turn I Ithe The head of a family as defined bythe by bythe the tax income regulations is ls an individual indi I vidual who actually supports and maintains maintains main maUl maUlI I In one household one or more individuals who are closely connected to him by blood relationship relationship by marriage or by adoption and whose right to exercise family control and provide provide provide pro pro- vide for these dependent individuals Is based upon some moral or legal obliga obliga- tion As such he or she me is ls entitled to toa toa personal a-personal a exemption of 1500 A credit of ot is allowed for tor each dependent A Dependent Is one under 18 years of age or one ope who is ls physically or mentally defective and Incapable of self He Be need not live with nor be related to the taxpayer If husband and wife contribute to the support of a dependent the MOO credit may fray be taken by the one contributing the chief chieT f support and it may not be divided between them Likewise if two members of a a family to the support of ot a dependent the one who contributes more than one half of the support may claim the credit Both the personal exemption and the credit for for- be prorated when the status of ot the taxpayer changed during the year except where the taxpayer is eligible and elects to determine his tax at the optional rates with the use of ot the simplified Form If It a taxpayer occupies the status of the head of ot a family solely by reason of ot the existence of ot one or more dependents dependents depend depend- for tor whom he would otherwise be I entitled to the credit of ot the credit of in respect of ot one of ot such uch dependents dependents depend depend- is not allowable For example a widower who occupies the status statue of a ahead ahead ahead head of or a family solely by reason of ot the fact tact that he is 18 maintaining a home for tor two dependent children under 18 years of age ge is 18 entitled to the credit of ot 00 I allowed for tor one such euch dependent and the I j credit for the other dependent is not notI I allowable I |