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Show E NEW VERIFICATION FORM CREATED FOR STATE DISABLED EXEMPTION STATE WILL HONOR FEDERAL TAX DEADLINE EXTENSIONS The Utah State Tax Commission has created a simplified form for taxpayers tax-payers who claim an extra personal exemption for dependent disabled children or adults on their state income in-come tax return. The form, TC-40D, provides a simplified means of verifying the handicap of a dependent child or adult. The 1989 Utah Legislature allowed al-lowed an extra personal exemption to aid the caregivers of adults and children who have significant to severe intellectual or physical handicaps hand-icaps (see the instruction booklet for details). Children who are in special education programs due to learning learn-ing disorders or behavioral disabilities dis-abilities are not eligible, nor are adults who are diagnosed as mentally men-tally ill, such as schizophrenics (unless (un-less they have other handicaps that meet the criteria outlined below). The forms will be available through the school districts' special education programs, the early intervention inter-vention program, state and local health departments, local offices of the State Division of Services to the Handicapped and the State Tax Commission. Com-mission. See the tax booklet for more details and telephone numbers. Eligible Persons Infants and Toddlers - Children BE SURE TO PAY TAX ON CATALOG PURCHASES You probably still enjoy that comfy Eddie Bauer sweater you bought last year and may have bagged a buck with that hunting rifle you sent away for. And remember how much time you saved when you ordered Christmas gifts through the catalogs? Did you pay tax on those purchases? pur-chases? Whether you realize it or not, "use" tax another name for the sales tax is due on out-of-state purchases when you pay your 1989 state income tax. While sales tax is due on retail sales made within the state, use tax is due on purchases from outside Utah for use, storage or other consumption in the state. What is Taxable? The purchase of tangible personal from 0 to 2 years of age are eligible if they are enrolled in an early intervention interven-tion program monitored by the Utah Department of Health, or are enrolled in a school district preschool handicap hand-icap program. School-age Persons - Dependents Depend-ents from 3 to 21 years of age are eligible if they are classified as handicapped hand-icapped under guidelines adopted by the State Board of Education as being intellectually handicapped, severely intellectually handicapped, deaf, or-thopedically or-thopedically handicapped, visually impaired, severely multiply handicapped, hand-icapped, deaf and blind, or autistic. Students must be enrolled in a school district special education program, in a preschool handicap program or in the schools for the deaf and blind. Children who live in state-supported facilities such as group homes or the training school are not eligible. People With Disabilities - Persons Per-sons 18 years of age or older (unless enrolled in a school district special education program, see "School-age Persons" above) must have a severe, chronic disability or a combination of mental and physical impairments likely to continue indefinitely. The individual must also require a combination com-bination or sequence of special interdisciplinary inter-disciplinary or generic care, treatment or other services that may continue property (a product) and repairs to tangible personal property are taxable, tax-able, as is the rental or lease of tangible tan-gible personal property. A few examples ex-amples are: 1. Magazine subscriptions and newsletters. 2. Mail-order house products. 3. Appliance and equipment MODEL SL-500 TYPEWRITER Full line correction Auto Return Wo'dErase Bold Print Au ; Center Limited Time Offer a 324 West Center Utydo Provo $0 374-0725 Your Smith Corona Headquarters! We Service What we sell! throughout life and must be individually in-dividually planned. Disability means, but is not limited to, autism, central nervous system damage due to birth defects, genetic disorders, trauma or disease, and includes encephalitis, meningitis, cerebral palsy, epilepsy, mental retardation, retar-dation, severe dyslexia or persons with severe sensory, orthopedic or neurological impairments. In short, the disabilities must be chronic, lifelong, result in substantial functional limitations and require specialized care. Having a handicap license plate, for instance, does not automatically mean eligibility for the handicap exemption. To claim this special exemption: 1. Complete the "exemptions" section on your state income tax return as usual, then, on line 2-d (Handicapped) list one additional exemption ex-emption for each handicapped dependent. de-pendent. This is applicable to the long form and the short form. 2. Attach to the return the completed com-pleted TC-40D "Disabled Exemption Verification" form for each child or adult claimed. The TC-40D must be signed by an authorized representative repre-sentative as indicated on the form. Taxpayers claiming this exemption exemp-tion must provide verification as indicated. repairs, including a deductible on warranty repairs. 4. Clothing and toys. Individuals are required to pay their annual use tax liability along with their income tax liability. There are special lines on both the long and short state income tax returns to pay use tax. The income tax instruction booklet contains examples of what is taxable and a worksheet to calculate the amount of tax due. SMITH CORONK List Price $149.00 Running late on completing your tax returns? Need extra time? The Utah State Tax Commission recognizes recog-nizes and accepts federal extensions for filing Utah state returns. If you have an automatic four-month four-month extension from the Internal Revenue Service or have applied for and received from the IRS an additional addi-tional two months to file your federal return, you do not need to apply for separate state filing extensions. To obtain a state extension, simply simp-ly attach a copy of the federal exten- WATCH FOR THESE MOST COMMON ERRORS The Utah State Tax Commission sees many errors again and again -errors that slow the processing of returns and delay refunds. Last year the Tax Commission saw 144,000 of them. Here are some common errors to avoid: No. 1 Incomplete return. You forgot something. Be sure to double-check double-check before you mail your return. No. 2 Error in determining tax. Use a ruler on the tax table to help you find your tax for the short form (the EXTENDED COVERAGE Federal deregulations is costing consumers -- and their insurance companies - a lot of money. Back in the early 1980s, all new cars had to have bumpers that could sustain front or rear crashes at 5 miles per hour without damage. Then the Department of transportation rolled back the standard to 2.5 miles per hour. It doesn't sound much different, but it is. In crash tests of small four-door 1990 models at 5 miles per hour, the damage was extensive. Repair costs ranged from $769 to $3,838. That" s a tot of damage for a minor mishap. Five states have lowered the legal threshold for driving under the influence of alcohol. In California, Oregon, Utah, Maine and Vermont it's been reduced to 0.08 percent from the usual 0.1 0 percent. Want to save on insurance? It's wise to put all your eggs - or all your insurance -- in one basket and let one agent handle all your policies. It saves paper work and should eliminate duplicate coverage. Come in for a no-obligation review of your insurance protection at Bowen-Leavitt Insurance 1385 West 1600 North, Orem Phones 225-2442 226-SAVE sion (form 4868) when you file your state return. The federal automatic extension form must be attached to the state return in order for the Tax Commission Commis-sion to recognize that you have a valid extension. This applies to an additional addition-al two-month extension form as well. If you apply for a four-month IRS extension to file your state income tax return or have an automatic extension to file your federal return, you must prepay the state tax. Yourprepayment may equal 100 percent of your 1989 income tax paid or at least 90 percent of your calculated 1990 tax liability. The Tax Commission has provided form TC-546, extension prepayment, to help the taxpayer make this determination. " " first column is for zero dependents on the short-form table); double-check your math on the long form. No. 3 Your name or your spouse's name doesn't match your Social Security number(s). No. 4 Error in computing Utah Taxable Income. No. 5 No Social Security number and filing status for spouse. No. 6 Error in computing net refund amount No. 7 Filing status married joint but no spouse exemption. LAYNE A.BOWEN |