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Show r SENIORS: FILE LONG FORM TO GET RETIRMENT EXEMPTION TAX RETURNS DUE fJEED A COPY OF YOUR In order to take advantage of a Utah's retirement exemption, taxpayers tax-payers age 65 or older must file their state income tax return using the long form, the State Tax Commission says. Unfortunately, many low-income seniors are failing to take advantage of this tax break when they use the simpler short form, said Tax Commission Commis-sion spokesperson Janice J. Perry. "We have been seeing many short forms coming in from people who apparently are eligible to claim the special $7,500 exemption created by the Legislature to ease the tax burden on older Utahns," she said. On the short form - TC-40S -these taxpayers only can claim the Standard Deduction amount of $3,850 the amount allowed single filers over age 65. However, if they file the long form - TC-40 - they can claim the retirement exemption of $7,500 per person. Married taxpayers are entitled to exclude $ 15,000 from Utah income tax if both are 65 or older. "This exemption is applicable against all kinds of income - not just pension income," Perry said, noting there are some limitations, however. The exemption is phased out by 50 cents on the dollar after the taxpayer's income exceeds certain adjusted gross income thresholds: $32,000 for marrieds filing joint returns; $16,000 for marrieds filing separately, and $25,000 for singles. "We urge any older Utahns who failed to take advantage of this tax break for tax year 1989 to file an amended return to claim this special exemption," Perry said. Amended Individual Income Tax Return Forms You can find Utah income tax return forms at the nearest post office, library or branch office of the Utah State Tax Commission. The main office of-fice of the Tax Commission is located in the Heber M. Wells Office Building Build-ing at 160 East 300 South, Salt Lake City. You can also call the Tax Commission Com-mission at (801) 530-4848. Those living outside the Salt Lake City metropolitan area but within Utah may call toll free at 1-800-6624335. Tax Break for Senior Citizens Each taxpayer who was age 65 or older at the end of the 1989 tax year is entitled to a retirement income exemption ex-emption of $7,500. This amount may be reduced if your adjusted gross income in-come exceeds certain limits, based upon filing status. To claim this exemption ex-emption you must use form TC-40 (Utah resident long form) or TC-40NR TC-40NR (nonresident form) as applicable ap-plicable and complete schedule B on the back of the return. return forms can be ordered by calling 530-4848 or toll-free in Utah 1-800-662-4335. ft FROM EXECUTORS If a taxpayer died before filing a 1990 Utah tax return, a return may still be required, according to the Utah State Tax Commission. The decedent's spouse or personal per-sonal representative must sign the tax return if a return is required. If a return is not required, but the taxpayer had tax withheld, a return should be filed to get a refund. If the surviving spouse did not remarry before January 1, 1991, a joint return may be filed for 1990. Also, a return for 1989 must be filed if the taxpayer died in 1990 before filing a 1989 return. A personal representative may be an executor, administrator or anyone with legal responsibility to take care of the decedent's affairs. UTAH TAX RETURN? To get a copy of a past-year state tax return you must make a written request to the Utah State Tax Commission, Com-mission, or complete form TC-880, Taxpayer's Request for Files-Personal Income Tax Returns. The fee is $6.50. The written request must indicate the tax year(s) requested and the Social So-cial Security numbers) of the taxpayers). tax-payers). Both Social Security numbers num-bers are required if a joint return is requested. A person requesting a copy of someone else's return must have a power of attorney or letter of consent signed by the taxpayer whose return is requested. Signatures of requesting individuals will be checked against signatures on the returns. An in-person request made at the Heber Wells Building, 160 East 300 South, Salt Lake City, will be filled within 24 hours. A request by mail normally takes two to three weeks. Please send all mail requests to Taxpayer ServicesFirst Floor, Utah State Tax Commission, 160 East 300 South, Salt Lake City, UT 84134. Enclose a check or money order of $6.50 for each return requested. Personal tax data is private and the Tax Commission will prosecute people illegally receiving or requesting request-ing such information for individuals other than themselves. Squire & Company Quality Work, Experienced People Specializing In Solving Problems. 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