80T'r CONG., 2D SESS.- CH. 168-APR . 2, 1948 "(2) DETERMINATION OF STATUS.- For the purposes of this subsection- "(A) the determination of whether an individual is mar- ried shall be made as of the close of his taxable year, unless his spouse dies during his taxable year, in which case such determination shall be made as of the time of such death; and "(B) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married." SEC. 202. TECHNICAL AMENDMENTS. (a) DECLARATION OF ESTIMATED TAx. -Section 58 (a) of the In- ternal Revenue Code (relating to requirement of declaration of esti- mated tax) is hereby amended to read as follows: "(a) REQUIREMENT OF DECLARATION.-Every individual (other than an estate or trust and other than a nonresident alien with respect to whose wages, as defined in section 1621 (a), withholding under Sub- chapter D of Chapter 9 is not made applicable) shall, at the time prescribed in subsection (d), make a declaration of his estimated tax for the taxable year if- "(1) his gross income from wages (as defined in section 1621) can reasonably be expected to exceed the sum of $4,500 plus $600 with respect to each exemption provided in section 25 (b); or "(2) his gross income from sources other than wages (as defined in section 1621) can reasonably be expected to exceed $100 for the taxable year and his gross income to be $600 or more." (b) WITHHOLDING EXEMPriONs.- (1) IN GENERAL. -Section 1622 (h) (1) of the Internal Revenue Code is hereby amended to read as follows: "(1) IN GENERAL. -An employee receiving wages shall on any day be entitled to the following withholding exemptions: "(A) An exemption for himself. " (B) One additional exemption for himself if, on the basis of facts existing at the beginning of such day, there may reasonably be expected to be allowable an exemption under section 25 (b) (1) (B) (i) (relating to old age) for the taxable year under Chapter 1 in respect of which amounts deducted and withheld under this subchapter in the calendar year in which such day falls are allowed as a credit. "(C) One additional exemption for himself if, on the basis of facts existing at the beginning of such day, there may reasonably be expected to be allowable an exemption under section 25 (b) (1) (C) (i) (relating to the blind) for the taxable year under Chapter 1 in respect of which amounts deducted and withheld under this subchapter in the calendar year in which such day falls are allowed as a credit. "(D) If the employee is married, any exemption to which his spouse is entitled, or would be entitled if such spouse were an employee receiving wages, under subparagraph (A), (B), or (C), but only if such spouse does not have in effect a withholding exemption certificate claiming such exemption. "(E) An exemption for each individual with respect to whom, on the basis of facts existing at the beginning of such day, there may reasonably be expected to be allowable an exemption under section 25 (b) (1) (D) for the taxable year under Chapter 1 in respect of which amounts deducted and withheld under this subchapter in the calendar year in which such day falls are allowed as a credit." 68706° -4 --IPT. 1-8 57 Stat. 141. 26U.S.O. 58(a). 57 Stat. 126 . 26 U. S. C. 1l621- 1627; Supp, I, § 1621. Post, p . 130. 67 Stat. 142. 26U.S.C. 58(d). 53 Stat. 18 . 26 U. S.0 . 25(b). Ante, p. 112 . 57 Stat. 126 . 26 U. S.C. . 1621; Supp. I, § 1621. 67 Stat. 136. 26U.S.0. 1622 (h) (1). Ante, p. 112 . 63 Stat. 4. 26 U. 8.. . 1-421; Supp. I, § 22 dt seq. Ante, p. 111 et sq. Ante, p. 112. 53 Stat. 4. 26 U. S. 0. 1-421; Supp. I, § 22 et seq. Ante, p. 111 et seq. Ante, p. 112. 53 Stat. 4. 26 U.S. C. i 1-41; Supp. I, 22 et *eq. Ante, p. 111 eteq. 62 STAT.] 113
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