Show Telegram Gives Sixth of Series in Explanation of New Utah Income Tax Editor Note This is the sixth group of ot a serIes of questions and answers designed to explain the theman man many points of the s state te income tax law which is effective this year Others will follow daily dally Q My husband and I are arc divorced He sends money and gifts occasionally to our two children Am I considered the head of the family and can I I claim credit for My father father fa fa- fa- fa ther ther who is not working also lives with me A. A The one who contributes the major support of the children is the theODe theone theone one ODe who is entitled is-entitled to claim the ex ex- emption If your father is incapable of support self be because ause he is mentally or physically defective and nd receives his chief support from you and is dependent dependent de de- de- de pendent upon you a credit of may also be made on his account Q My husband and I were d divorced dI di- last September but the decree decre will not become final until in March Shall we file a joint return A. A You cannot file a joint return as you OU were not living together on th the last da day of the taxable year which was December 31 1931 Q The care of the children was wa given to me by the court Which one om of us can claim credit for dependent children on our tax return A. A If the court awarded a flat fla allowance with no stipulated support for the children the father cannot canno claim th them m as dependents but if a stipulated allowance was made for th the support of the children the father fathe may claim the credit if that amount i Ismore is ismore more than 50 per cent of the cost o of supporting the children Q M divorced My husband pays pas me mi alimony the only means of or support I have Can I claim that as ris income on my tax return A. A No Alimony is not income to the wife nor is it if deductible by the husband on his tax return Q M My aunt died last summer and b by a provision in her will I received in cash and a n diamond ring valued at How much of ot this must I include in my income A. A Neither the Rift gift of ot the money nor the ring is inch included ded but if you invested the and received interest interest interest inter inter- est on the amount the interest would be included as income I 1 |