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Show H 1990 TAXES Feb. 15. 1991 Hilltop Times TAX TIPS nUse 1040X fo amend return What happens if, after mailing your tax return, you find an extra W-- or uncover receipts for medical expenses? Use the IRS "fix-itform. Form 1040X, "Amended U.S. Individual Income Tax Return," is used to correct a previously filed return. Form 1040X is available by calling IRS at 2 " toll-fre- e total amount of your tax withheld from 1991 income is less than either 90 percent of the tax shown on the 1990 return or 100 percent of the tax shown on your 19S9 tax return. Use w hichever is smaller. Estimated tax may be paid in full or in four installments. The first payment is due by April 15, 1991. Form 1040ES contains instructions, a worksheet to figure estimated tax and payment vouchers. When you file your 1991 tax return, use Form 1040 or Form 1040A to be credited for the estimated tax paid. Further information about estimated tax is in IRS Publication 505, Tax Withholding and Estimated Tax. You may order the publication and Form 1040ES by calling e n Child care may qualify for credit Working taxpayers may qualify to claim a credit on their federal tax returns based on child or dependent care expenses. Depending on the adjusted gross income, the credit could be as much as $720 for one qualifying person or $1,440 for two or more. To qualify for the credit, (1) the taxpayer, and spouse if married, must work or be looking for work, and (2) the qualifying 'dependent must be your child under age 13, disabled dependent or disabled spouse. There are some exceptions for students and disabled spouses. To claim the credit, file your return on Form 1040 or Form 1040A. Married taxpayers must file a joint return. Remember, you must list the Social Security numbers for dependents that have reached 2 years of age and the name, address and Social Security number of your dependent care provider or be able to show that you tried to get the information. Limitations, other important specifics and the calculation of the dependent care credit are in Publication 503, Child and Dependent Care Expenses. For a free copy of the IRS publication, call a the tives and hazardous duty; items excluded from gross income, such as certain allowances for living, family, moving and travel expenses; dependency exemptions; sale of a home and itemized deductions. Examples are used throughout the booklet to illustrate filing instructions and tax advice. Publication 3 can be ordered by using the order blank in your tax package or by calling toll-fre- aids Utah homeless Check-of- f Utah taxpayers will have an opportunity to assist homeless people in this state when they file their 1990 Utah income tax returns. A check-of- f on the tax form allows taxpayers to designate a portion of their income tax refund in the toll-fre- amount of $2, $5, $10 or other amount for the Homeless Trust Fund. Taxpayers who owe additional money may make a contribution by adding it to their tax obligation. Last year 41,053 Utah tax payers donated more than $305,000 to help homeless people. Services include emergency shelter, funded by the check-of- f No W-2- ? W-2- 2 and employment programs, transitional housing, and special services for the homeless mentally ill and substance abuser. One hundred percent of the funds donated go directly to services. 2 Editor's note: Article courtesy of the Utah Department of Community and Economic 2 Should you pay estimated fax? Publication tax during 1991 earnif you receive income such as ings, interest, dividends, prizes and awards. Most taxpayers do not have to worry about estimating because tax is withheld from their paychecks all year long. Plan to pay estimated tax during 1991 if you expect: to owe $500 or more, and self-employme- nt 3, Tax Information for Military Personnel, is available to help the nation's three million members of the armed forces with their federal tax returns. Major tax issues discussed are: items included in gross income, such as basic pay, bonuses for and special pay for aviation career incen employer, then I US , If you have not yet received your Form "Wage and Tax Statement," contact your employer to be sure he or she has your correct mailing address. You may also want to call the IRS for assistance. The Internal Revenue Service says the W-- tax information is necessary to file federal and state tax returns. Generally, employers are required to make their employees' W-- statement, which lists wages earned and taxes withheld, available by Jan. 31. If you worked for more than one employer in 1990, you need to be particularly careful that you file a copy of each of your W-- forms that employers will provide to you, with" your federal tax returns. Also, take time to be sure that you use the right information from those statements on your tax return for both the amount of income you earned and the amount of taxes withheld from your wages in 1990. Otherwise, the IRS says you might find yourself overpaying or underpaying your taxes. Also, if the printing on your W-- 2 is hard to read, check the figures against the last pay statement you received from your employer. Contact the IRS for assistance by calling self-sufficien- You may have to pay estimated Special fax help for military Call e, toll-fre- e o SUNRISE RENTAL r worn? i mmam iUNRISESIO CENTAL & ACCESSORIES Z o At Army Navy Economy Store Ski Rentals many IT Sab Offer good U SJ Only Offer Expires l Goggles bl "ydayi (Smith Scoft. etc.) Students Plcg. mq tl DAY (With I.D.) 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