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Show Student may be tax deductible also qualify as a dependent on his parent's return. Document No. 5013 containing contain-ing more detailed information is' available at District Internal Inter-nal Revenue Service offices. Parents furnishing- more than half their child's support may be able to claim him as a dependent de-pendent even though the child had inicome of $600 or more during the year and is required to file his own tax return, Roland Ro-land V. Wise, District Director, Utah Internal Revenue Service said. Mr. Wise explained, however, that to qualify, the child must not have reached his 19th birthday by January 1, 1966, or if he has reached 19, he must have been a full-time student stu-dent during some part of each of five .calendar months in 1965. A child is not considered to be a full-time student if he attends at-tends night school, or is taking tak-ing a correspondence or an employee em-ployee training course. These rules apply only to the taxpayer's own child, stepchild, step-child, legally adopted child, or a child placed with you by an authorized placement agency for your legal adoption. Any other child, whether or not related, re-lated, may not be claimed as a dependent if he has gross income in-come of $600 or more, regardless regard-less of his age or his status as a student. In determining whether more than one-half of the child's support was provided by the parent the amount of support provided is compared with the entire support which the child received from all sources, including in-cluding support provided by the child's own funds. A child who has $600 or more gross income is required to file an income tax return, like any other taxpayer. He claims his own exemption on his return, even though he may |