Show Telegram Gives Ninth of Series in I I Explanation of New Utah Income Tax I Editors Editor's Note This Is the ninth I group of a series of questions and answers designed to explain the thc man many points of at the state income tax law which Is effective this year Others will follow tollow daily dally Q My son is 23 years old and is on ona ona ona a mission in Europe He has been away one year and probably will be gone for two more years Does he have to fill out an income tax form and pay the filing fee lee A A. Yes Your son is considered a resident of Utah and the law applies to all residents of the state Q I am a brakeman on one of the and my work is about equally equall divided between Utah and Colorado Has the state the right to place a tax on income earned in interstate service A. A Yes if your our residence is in Utah Q Will wm you give me the definition of ot a resident A. A A resident is any person domiciled domi domi- dIed in the state of Utah and any other person who maintains a permanent permanent permanent per per- manent place of abode within the state and spends in iii the aggregate ate more than six months of the taxable year within the state slate Q Has the state a right to place a tax on the income of individuals who may be living at hotels and the greater great great- er portion of whose time J L is spent in wonting an m otner oner states ana ama who vino are required to maintain l living ing quarters in other states and who are paying a n state tax there A. A The answer would be yes if he considers Utah his place of ot resi resi- dence Q My son is past 21 years old He is attending the University of ot Utah and I am still his chief means of or support sup port Can I claim the credit of ot for him A A. A No The law Jaw states that a dependent dependent dependent de de- de- de pendent person is under 21 years old or is incapable of support self because because be be- cause mentally or physically tive He must file his own return but need not pay the filing fee tee Q Q I ar am a L physician My office isi is I- I IQ in a part of the house I maintain as a residence I rent the property Can I include the rent under business expenses expenses ex ex- A. A No Only that portion of the rent which is properly attributable to the office Q Q- QI I as a physician rent property for residential purposes but incident- incident ly 1 receive patients or callers in connection connection connection con con- with my profession I mainI main main- I tam tain an office downtown Could any part of the rent of the thc house be deducted de de- ducted for business expense A. A ANo No |