Show questions and answers about income taxes note the salt lake telegram has compiled the following questions which have been answered by the state tax commission and presented tor the benefit of the people of the state Q must a single person whose net income Is 1800 a year and who Is the chief support of an aged father and mother pay an income tax A yes unless the father and mother are incapable of self support because of mentally or physically defective in any event he must make a return and pay the tiling fee Q what Is a dependent A any person who Is under 21 years old and who receives his major support from the taxpayer Is a detra any person more than 21 years old and who Is incapable of self sup port because of mental or physical defects and who receives his major support from the taxpayer is a dependent Q my boy carries a paper route and earns a few dollars a month Is he a dependent he is 15 years old A yes it he is dependent upon you for the major part of his support Q my father Is in good health but is 60 years old he is unable to get work because industry demands younger men and Is totally dependent upon me for support Is he a dependent A presumably he is not being unemployed does not necessarily constitute dependency Q must my father pay the filing fee A yes Q do federal employed emp loyes have to make a return and pay the tiling fee A yes it resident of utah but salaries or wages received from the united states for services are excluded from the gross income each return must be accompanied by the filing fee of 1 Q I 1 am married and have no income except as a wife must I 1 fill out a return and pay a filing fee A A married woman living with her husband on december 31 1931 having no independent income is not required to file a return if her husband makes what Is known as a joint return for himself and wife the filing fee is paid only when a return Is filed Q my husband and I 1 were divorced last september but the decree will not become final until in march shall we file a joint return A you cannot file a joint return as you were not living tog teher on the last day of the taxable year which was december 31 1931 Q my husband and I 1 are divorced he sends money and gifts occasionally to our two children am 1 considered the head of the family and can I 1 claim credit for the children my father who Is not working also lives with me A the one who contributes the major support of the children is the one who is entitled to claim the exemption if your father is incapable of self support because he is mentally or physically defective and receives his chief support from you and is dependent upon you a credit of may also be made on his account Q the care of the children was given to me by the court which one of us can claim credit for dependent children on our tax return A if the court awarded a flat allowance with no stipulated support for the children the father cannot claim them as dependents but it a stipulated allowance was made for the support of the children the father may claim the if thit amount is more than 50 per cent of the cost of supporting the children Q my divorced husband pays me alimony the only means of support I 1 have can I 1 claim that as income on my tax return A no alimony Is not income to the wife nor is it deductible by the husband on his tax return Q my aunt died last summer and by a provision in her will I 1 received in cash and a diamond ring valued at how much of this must I 1 include in my income A neither the gift of the money nor the ring Is included but if you invested the and received interest on the amount the interest would be included as income Q my tax return just received seems rather bewildering to me must I 1 go to the expense of hiring someone to help me fill it out properly A no the tax commission has trained employed emp loyes to help you get in touch with the auditing department of the tax commission in person or by mall ancher installment of questions and answers regarding the state income tax will be published in the tunes independent next week this series ol 01 articles Is published through the courtesy of the salt lake telegram editors note radio broadcasting in new zealand has been placed under a federal board two of the largest saw mills in the united states are located at bogalusa Bog alusa la and wash outboard motors that can be at cached to gliders to convert them into airplanes have been invented A novel rowboat Is made in tour sections that can be taken apart and nested compactly tor transportation in an automobile the students aid department of an oakland calif school re soles pairs of shoes a week making the soles from old automobile tires approximately Is spent each year by american families on concerts lectures and theaters other than movies |