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Show Roland V. Wise of the Salt Lake City District Internal Revenue office explained today that exemptions on Federal income in-come tax returns are never prorated because of the birth or death of a i dependent during the taxable year. If a child was born alive at any time during the year, you may claim the full $600 exemption ex-emption if all other dependency depend-ency tests are met. This is true even though the child may have lived only momen-trily. momen-trily. It is also true for a child born on the last day of the year. An exemption may not be claimed for a stillborn child. If a dependent died during the year and all other dependency de-pendency tests have been met, the full $600 exemption is allowable. al-lowable. For example: Your mother died on January 15, 1962. She had no income and you furnished all of her support sup-port until the date of death. You may claim the full $600 exemption. |