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Show Page THE KERALD, Provu, Utah 12 Sunday, February IS, 1972 Who Can You Claim as Dependents In Filing Your Income Tax Return? By RAY DE CRAXE You and Internal Revenue Service agree might on who not always is your de- pendent. But you had better come to learn the IRS rules. This is one case where ties do not end in a split. You always lose. Consider these examples: Sally: your daughterdidn't earn a dime last year. She graduated from high school in J urn. You clothed her, you finished her housing. She received a steady allowance from you. When she was married in Christmas week exyou paid al the wedding her claim Ca you penses. as a dependent? Not if she files a joint return with her new husband, one week y?u can't. For thatentitled to of marriage he is file a joint return with Sally ar.d claim a $575 personal exemption for her. How about your son, Tom? He was away at college. You paid his tuition, board, lab fees, furnished his 50-5- 0 pendent. For dependents other than parents or your children the relatives, for example clear much morf are rules and positive. Once they have gross income of at least $675, you can not possibly claim them as dependent", no mat ter how much support you waived tor students and children under IS the chief support requirement still re- furnished. The only exceptions to the $675 gross income limitation are for your children under the age of 19 by Dec. 31, 1971 or those children 19 and older e who attended a school for at least five months of 1971. While the income test is main; Here are some possible solutions: If Sallv's row husband files as a married person making a separate return, you can claim her as a de full-tim- I I -T- f " " to home is not pertinent. If, for example, Tom earned $5,000 in those Vz months after graduation and spent it all, he contributed $5,000 toward his own support. Your contributions toward Tom's support must ate nnn i i i : nave exceeueu ius uwh ?j,wj before you could claim him as a dependent. The hang-u- p here is the requirement of furnishing chief support for any claimed de- 1 I SAIGON (UPI)- -A group of foreign physicians and medical workers hare charged that many of the 3,000 to 4,000 South Vietnamese civilians wounded in the war each month are receiving inadequate treatment and dying because the United States has reduced medical assistance funds to the Saigon government. I I I - roii's i folks seem ro nuv feel inclined to fat . - rnersonai micrci . A 9" ' Return?) Ok I I I Yjur Opportunity To Save On Beauties ForYour Home. I I I beautify your home so easily inexpensively. till I I I I I I I I I SOFA AND CHAIR I w The styling is charming Early American, and the comfort is beyond description. Both sofa and .matching chair have high channel backs and are cushioned with comfy foam. 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You get black matrix picture tube, RCA's best for brilliant, sparkling colors, 25,000 volt (design average) chassis. AccuTint, 15x10-- in Montogo sand. Rog.513.2o AccuColoroO Champlin also said in an interview that there is "a good deal of corruption in the medical system." said U.S. officials told him the reason for the cutbacks was the Vietnamiza-tio- n program, and that they the Vietnamese 'maintained were now both willing and able to handle their own medical programs. If your older children have HI I at the Granite I Granite's great CLEARANCE SALE ends tomorrow. 1 and seize these and many more great barCome early I better opportunity to I gains. You may never have aso In an open letter to President Nixon and the American Medical Association, which the group distributed Friday, they said hospitals that already were filthy and overcrowded a year ago have become worse. before American pilots, (NEXT: Who Must Me ol is Granite's only rtite how we feei . up the burden because both physicians and money are in short supply. "Hospital administrators are siphoning off food and supplies and selling them downtown," he said. The open letter said, "U.S. government support of medical aid programs, including voluntary agencies and province hospital assistance program teams, is being withdrawn $1,700. ; The group, headed by Dr. John Champlin, said the Saigon government cannot pick situation on the Nixon administration, it also criticized the Saigon government for spending less than 2.5 per cent of its budget on medical care compared with an average of 5 per cent in other underdeveloped countries. profitable after-schoand summertime jobs, encourage them to put as much as possible into their personal savings account. This minimizes your chore at establishing who furnished chief support, I Charge Made On D I Viet Civilian 0 Medical Care I By KIM WJXLENSON with your bank or savings and loan on the advisability of listing the youngster's Social Security number. This interest could since then become tax-frethe child need file no return until income is at least Check OPERATED oCAUYOWMED - LOCALLY I clothing and transportation expenses. Tom graduated in June and secured a good job. He continued to live at home and made a modest contribution of $15 a week from his income. Surely, he was a dependent, you argue, - Don't be too sure. You could Jose out again. Tom's case requires further information. What did he earn after graduating? And how much of his earnings did he spend in his own support? ward his own support. Now vour challenge is to more than match that $4,000 figure. Watch for these in the case of your dependent children: If they have savings accounts but your Social Secuon the rity number is listed account you will be liable for . reporting the mieresi earneu. Friday I I I I L pendent on your return, bne is clearly someone's dependent, but you both can't claim her. And the husband has the first choice. If Tom puts $1,000 of his earnings into his own savings account, this means that he could not possibly have contributed more than $4,000 to i jj I House $ 1050 jcrnilureconpsnij EAST 2 lit SOUYhJB SUGAR HOUSE PLAZA 1 LantanBc3 |