Show IRS Explains Child Exemption SALT LAKE L CITY Utah parents furnishing snore than half their ir childs child's support missy may he able to claim him as asa n a dependent even though the child had income of or more during the year ear and is me- me re to file his own tax ax rl re- re return turn hun R H V Wise fj District Dir Dir- Director ector of the Utah Internal Revenue Rev Service slated today The Revenue Re Service explain explain- explained ld ed however that to qualify the child must not have reached his birthday by January 1 1967 or if he has reached 19 he must have been blen a time full student during some part of each of five calendar months in 1966 A child is not considered to tobe he be a lime full f student if iC he at at- at attends I tends night school or is taking a ot or an em em- employer ploy c raining course lourse |