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Show V .3, i 0 0 0 t0 Ilarna, Utah ITiJay, Felruary 21. Questions and Answers About Income Taxes but Q. Suppose a person Is single, )mj a dependent And hai net Income of $1300 for the year. What is his j itatu? A. The fact that his net Income was more than $1000 for the year makes him eligible for the filing of i The fact that he has a the return. $1300 Income dependent and only for him to pay makes it unnecessary a tax. However, he must pay his filing fee of $1 and send in his blanks properly filled out q. Suppose a wife has no separate Income and her Chief occupation is hotr should Question The Na 4 in form 40-- be answered? question is. Is this a Joint return of husband and wife?" A. In that case the answer would be Yes," and the next question about whether or not the wife has a separate Income would be No. Q. Would It ba necessary for the case? wfe to pay a filing fee in thiswould be A. No, only the husband required to pay the tax In the rase j 0 0 0 0 0 0 0 0 0 home-makin- BHIIVI Q. Must a single person whose net Income is $1800 a year and who is the chief support of an aged father and mother pay an income tax? A. Yes, unless the father and moth beer are Incapable of cause mentally or physically defective. In any event, he must make return and pay the filing fee. Q. What Is a dependent? JL Any person who is under 11 old and who receives his major years " support from the taxpayer is a deperson more than 21 pendent Any of years old and who Is incapable or because of mental physical defects .and who receives his major support from the taxpayer, is g, mentioned. Q. When does a wife pay a filing fee? A. When she has a separate in-eonuh. Q. Suppose a wife bas a separate income. Can she file a joint return with her husband? self-suppo-rt Q. Can a wife who has a separate income file, a Joint return with her husband? A Yes, ' - but v she must pgy a filing fee. Q. How do you figure the personal exemption when both the husband and wife have incomes? A la no case can the total personal exemption for the two exceed $2000. The wife may file a joint return with her husband, incorporating her earpings with his and the two may take credit for the $2000 personal exemption; or the wife may file an individual return and take credit for her own personal exemption of $1000. In this case, the husband could only claim personal exemption of $1000; or the wife may waive her personal exemption and let the husband take credit for it on his return. Q. What about instalment bonds? We have one which matured on July 1, 1631. It is for $1000. Is this $1000 considered income? A No, it is not You must figure how much your investment earned you in 1931, and pay the tax on that It will only be lor a few dollars any one year. Q. My aunt died last summer and by a provision in her will I received $250 in cash and a diamond ring valued at $150. How much of this must I include in my Income? A Neither the gift of the money nor the ring is included, but If you invested the $250 and received Interest on the amount the interest would be included as income. Q. My tax return Just received seems rather bewildering to me. Must I go to the expense of hiring someone to help me fill it out prop-rly- ? A. Yes. Q. Will she have to file a separate return on her own account? A. Yes, and she will have to g f her filing fee. But she will not have to fill out the blanks of gross income, deductions. etcrAll that will be taken care of in the Joint return. of Q. Must a person under 2i years age pay an income tax? A No. The tax commission has A. A single person under 21 years trained employes to help yniL Get in of sge earning more than $1000 net a touch with the auditing department on the year must pay the income Ataxmarried of the tax commission in person or by amount over the $1000. old, living with mail. person under 21 yearsmust Q. I filled out my return and sent pay an the huiband or wife, 4ax .ommlsaftniliad P9 $2000 net It io--th tax tax to pay, so I did not send the $r 21 under a Must yean person q. filing fee. Was that right? of age pay the filing fee? A No. The filing fee must A. Single persons under 21 Who the return no income tax do not pay the Q. T am a nurse and the uniforms Esy fee. Neither do married persons I use only in mv profession are under that age who pay no income which cost tax. Eut persons under 21 years of an expense both 4n the origincl and in the launderings May 1 deduct sge who pay an income tax must also this exnonse? pay the filing fee. A No. A uniform is considered Q. Who else pays the filing fees? personal expense. A. Everybody over 21 years old Q. Last year I had a book pubmust pay the filing tee, regardless of whether an income tax is paid or not, lished end had it copyrighted. The which published it allowed except that married women living company with their husbands and having no me a royalty on all sales. This amount Independent income do not havo to would be included In my income, pay the fee. Neither do tho insane, would Itit isnot? income, but should not be A idiots, the infirm, indigent or wards of the rtate. Students attending state Included in your gross income. These institutions and in good standing in royalties flow from a right granted those institutions do not pay the til- by the federal government and are not taxable under a state Income tax ing fee. law. Q. Do students in private institu(J. Since our marriage my hustions hive to pay the income tax and band and 1 have been filing joint fedfiling fee? eral income tax returns. Last year A. There are no exceptions in I earned more than my husthese cae and all students over 21 band did. Shallmoney we make for the years of age in eny private school separate returns or a joint remust pay' the filing fee and also an in- atate come tax if otherwise liable for the turn? If we make separate returns, which may elaim the exemption? tax. A You may do either. If you dependent My boy carries a paper route and earns a few dollars a month. Is be a dependent? He is 13 years old. A. Yes. if he Is dependent upon you for the major part of his support Q. My father Is in good health, but Is 60 years old. He is unable to get "work "because bitfastry demands deyounger men, and he is totally pendent upon me for support Is he a dependent? A. Presumably he Is not Being unemployed does not necessarily con itltute dependency:'" ' q. Must my father pay the filing fee? A. Yea. Q. Q. Do federal employes have to make a return and pay the filing fee? Yes. if resident of Utah, hut received from the i salaries or wages .United States for services are exclud - ed from the gross income. Each re-turn must be accompanied by the fib ing fee of $1. In-Q. I am married and have no I come except as a wife. Must I fill out a return and pay a filing fee? A. A married woman living with .her husband on December 31, 1931, having no independent income is not required to file a return if her husband makes what is known as a joint return for himself and wife. The filing fee is paid only when a return is filed. Q. What are some of the technical terms used in the income tax law? A. The terms include gross innet income," deductions," come," personal exemption," taxable net income and credit for dependents. Q. Will you give examples? A. Gross income" means Just vvhat jt says, the total of all Income; the deductions are listed in the law and will include mainly for the average person, his property taxes and his church and charitable contributions. Subtract these deduction from the gross income and you get the net I I - 1312 I Q. am a professional man and belong to an organization composed of men in my profession. May 1 deduct the dues paid to this organiza- tion? , A Income, personal exemptions" are for a single man, unless he is of the family." Then his head the personal exemption is $2000. A married man living with his family has a personal exemption of $2000, Q. Will you use a typical case? A. Assume you are a maYried man with one child. Your gross income is $2750. Your taxes are $100 and your .,,.co,otrifeuUon ace. $.150. That leaves you a net income of $2500, Now you - - - have personal-exemptioof $2000, You also have credit for dependent" leaves of $400. This your net taxable income only $100. It is on this the rate is applied. In this case the rate would bis 1 per cent Q.JEheiillie amount of tax due would be $1 plus the $1 filing fee? A. That would be true if you had no property offsets. But you get a further reduction because of the property tax you have paid. Q. Will you explain "offsets"? A. Your property tax bill was $100. You have the right to credit this d of your Income tax. against In this case, of the dues oif your net taxable income is 33 cents. That would leave you 67 cents on your income tax, plus the $1 filing fee, or a total of $1 67. Q. But suppose the tax due on my net taxable income had been $240, how much credit would I get for my , property tax? A. One-thirthe computed tax, - or $80. Q. Now, if the tax due on the net taxable Income had been $600, would 1 get the offset? A. No. The offset cannot amount to mqre than the property tax paid. Your offset would be $100, leaving the tax due the state $500, plus the filing fee ef $1. The $1000 - - ' one-thir- one-thir- d d Dues paid to professional Yes. organizations are deductible. Q. Why did I get two Income tax blanks? A. Because it was Impossible for the tax commission to know whether you are in the small income or the large income class. It you are earning less than $5000 which was earned from wages. Interest or dividends, disregard the large forms. Q. 1 often consult a lawyer concerning both my business and private interests,. Cm I deduct thij .expense from my gross income? A Not all pf it Your personal ex-- . penses are not deductible, but the fees connected with business may be deducted. Q. I started a small business last year and did quite a lot of advert! ing. Can I deduct this from my income? A Yes. Q. 1 This is allowable. subscribe to a number of magazines. Among these are several which are published in the interest of my profession. May I deduct this as an expense? A Yes. Subscriptions to current 'business or professional publications used tn business or profession are deductible under expense. make separate returns the personal be taken by either, or divided between you. exemption-ma- y- Q. Is it possible for a single person with one dependent to have a personal exemption? Yes, the head of the family" la entitled to a $2000 personal exemption. A single man with one debe the head of the fam- pendent may Q. How do you determine who Is the head f the family"? A Just as the federal government does. A person must be the head of the family in fact We prefer to answer yes or no on specific rases rather than to interpret a universal rule,-...-$2600 A mu iwi'tfrnwvrattiWvti, Must postal employes pay the ' tatq Income tax? " A N& Federal employes are exempt from the tax. Q. Must federal employes pay the filing fee? A Certainly. -- The filing fee is not and there is no federal exa emption in case the employe in point is a resident Q. Are state employes exempt from the atate income tax? A Na State employe must pay the tax and the filing fee. Q. tx J. Henroid and Miss Hal-de- e Patten Friday attended the funeral of their aunt, iin Nephi. Mrs. R. Junior EardtrJl milk and 57.7 pounds bptterfat for the two months period. This herd is ou test, and in the January issue of the America o Jersey Cattle Club Bulletin was listed in fifth place in line of production of How all Jersey herd in the United States doing testing. A Jersey Holstein cow owned by "The 1932 handbook of the Amer- - Barr Jacobs of Magna it listed unJ. jean Legion junior baseball program der the cows producing 100 lbs.1 it now off the press and ready for or better for the two months distribution, it is announced by the period. Legion's National Americanism ComThe cow produced 110.3 lbs. mission, The new handbook is beau-- t. with 2452 pounds milk and aa fully illustrated and haa ail of the official rules and other information average test of 4.5. about the program that answers most of the questions usually asked by boys who participate and by adults in charge of teams as wcLL 15 The 1932 rules an practically the same as last year with only a few minor changes. The competition will Citizens art once again' reminded be opea to boys who will not have attained tbeir seventh birthday before that the state income ux returns ate June 30, 1932. Aa formerly, each due at the atate tax commission offices on or before March 15. It is stated player will be required to fill out a certificate of entry and eligibility and that about half the returns in number come in by mail The number of pereach team must register on a certificate of entry. Proof of age will be sona bringing their income tax return blanks to the state tax commission's required from each player. General plana for the 1932 pro- office in the capitol. Salt Lake City been rapidly growing, so much gram, advice to team managers, team j14 in fact that tbr fonts of the income sponsors and post athletic officers, a review of the 1932 season and state- Ux division were kept busy all SatThe offices were urday afternoon. ment from major league ttan regardclosed Monday, the birthday and biing the program, an included in the thirty-nin- e There is centennial celebration of the birth of page booklet. also a map of thTUnited States which George Washington or the tax proceeds would undoubtedly have taken shows the grouping of state, fox gionai and sectional tournament play. - jump. Saturday, the number, of .income The booklet hai pictures of each of the state championship teams of the Ux return, including those from cor1931 season and of acencs taken dur- porations filed with the state ux commission bad passed the 10,000 mark. ing the playing of the Junior World Series in Houston. Texas, last year. June 30th will be the final date for teams to enroll in the 1932 Jht post ibroughoot is country an being 'urged-thyean Evening classes in poultry and varform leagues of Junior reams in tbeir ious phases of agriculture arc being A copy of held every Monday at 7:30 p. m., anrespective communities. the 1932 handbook and other inform- nounced Leslie Nelson, teacher of agriation pertaining to the program may culture at the Cyprus High School. bt had by writing to cither the depart- Every Thursday evening, at the same ment beadquarten of the Legion in time, classes are being held in the any state or direct to the National Monroe School at Granger. Americanism Commission, IndianapAnyone is wekome and invited to olis, Jnd, attend 'these classes of educational instruction. Available semi-offici- al -- but-terf- at but-tetf- State Income Tax Dae 0a Or Before Liar. Lesson-Sermo- BRIDGE CLUB Mrs. George W. Smith was hostess to the Magna Bridge Club FriB day afternoon at her home on the 0 G Row. Three tables of bridge were arranged, and prizes swarded to Mrs. S. Netolkky, first, Mrs. Rue n Packard, second and Mrs. Roes Refreshments were ' consolation. jri An-tbo- served. dibook which follows: Christ-Tb- e vine manifestation of God, which come to the flesh to destroy incarn- VISITOR HERE , ate error. Mrs. D. E. Nelson of Colorado, Jesus, -- The highest human corporal concept of the divine and formerly of Garfield is visiting idea, rebuking and destroying error hex sister, Mr. Netolkky, and friends and bringing to light nun's in Garfield. Better Breakfasts -- Classes Being Held oi DAIRY HERD CHART SETS CHRIST JESUS MISSION BY CHURCH HERE "ThAY after day la every way and tear1 of a domestic day and Ar theyre getting better and It Is only a matter of foresight D The remarkable degree of love expressed for mankind by the great touches the heart of every Christian. It naturally follows then that interest aroused in the Christian n Science Sunday. February 26' under the caption, Christ Jesus will lead to spiritual unfold-mefor all earnest seekers of truth. from By turning' to the passage the Bible whkh comprises the Golden Text of this Lesson -- Sermon. (John 3:17) we find that God sent not his ion into the world to condemn the world; hat that the world through him might he saved. re Although ' many herds of the Salt Dairy Improvement Lesson-Sermo- Lake- - Summit Association show slight decrease in production, there are a number of individual herds and cows that show ha increase. The Association averages reveal the following: Milk, 1075. 8; butterfat, 47.9; Number of herds tested, 37 and one dairy; Number cow tested 499; Number cow dry, 80, Number cows producing 40 lbs. butterfat or better per month, 67 and number of cowa producing 100 lbs., butterfat or better for the per- iod. 19 . The high producing cow for the 2 months period, December 20 to Feb, the purebred ruary 19, is Red Jersey owned by the Winder Dairy of Granger, with a production of 2900 pounds of milk and 165.3 test of 5.7. pounds butterfat, and This is the second highest amount of butterfat produced by any cow during the two months of the time the association has been operating. . The, high producing . herd of ,20 cows or more is the grade Holstein betd-- ef 32 cows owned by Andrew Sjoblom of Draper, with an average of 1702.7 pounds of milk and 63.-- 4 pounds butterfat per cow. . The high herd of ten to 20 cows is the grade Guernsey herd of 1 1 cows owned by W. H. Anderson of Grants-villwith an average production per cow of 1475.7 pounds milk and 75.-- 8 for the two pounds butterfat months period. This is the highest herd average of the association for the two months. The high producing herd of herds under ten cows is the purebred herd of seven Jersey ' rows owned by A. W. Daw of Holliday, with an average production per cow of 1053.8 pounds nt CT"3 m ubuZS and a few minutes preparation. In the following menu the foresight has all been foreseen. It just means a modest order to tho grocery man and a slight advancement of your morning schedule. Better Breakfasts" are appearing frequently in these columns. Why not a scrapbook of Better Breakfasts" with the illustration above on its cover? better." remark! he complacently, apropos his breakfast. It la n pleasant way for him to feel the first thing of n snowy December morning and a pleasant thing for yon to bear. Breakfast probably has a stronger mental reaction than any other meal of the day. Somehow tho whole big, bright, sunshiny world seems against a man until he has a warm, comforting, sustaining breakfast tucked way under his waistcoat. After that every man Is his neighbor, and its a pretty good life after alL -- COW AVERAGE Its MENU Pineapple Bran BHcet Earn and Bggt Ratpberrg Jam Com Bread Coffee Worth While Pineapple Bran Blicet: Chill one ran of Hawaiian sliced pineapple, drain well and dip In honey until coated. Roll thickly In bran flakes. 8erves eight. Its worth while to start him and them and yourself, yes, dont forget yourself off right, to business, school, or the ordinary wear ir Mm3 P5)M bilu. jl 3- A New WV3I V-- 8 TOPNOTCHERS by Ret An Improved Model Wholly New Design Rommier Bodies Longer Wheel Base i Lower Hung Chassis Heavier Frame ofthe Boy 5coui' of America commissioned national BOY SCOUTS ofmmCA cf CHAIRMAN of NATIONAL BOARD Continued Low Prices MM:' m Chassis. 10 Models to Choose From the of 4 and 8 Engines Interchangeable in same -- I. HONOR r, 0RDERS KARD uiffL his SONS of DWIELMflK'' , ARE COMING dtuL olfwfoy weodcrdftJ' fndL IN FAST! 1 t ' Theres Only One Way to Insure Early Delivery self-suppo- rt " , ur. e, xme-thir- Q. My husband and I were divorced last September, but the decree will not become final until in March. Shall we file a joint return? A. You cannot file a joint return, as you were not living together on the last day of the taxable year, which -was December 31, 1931. Q. My husband add I are divorced. He sends money and gifts occasionally to our two children. Am I considered the head of the family" and can I clalm credit f or the chi ldren. My who is" not working," also lives with me? A. The one who contributes the major support of the children is the one who ir entitled to claim the exemption. If your father is Incapable because he is mentally - of or physically defective and receives his chief support from you and is dependent upon you, a credit of $400 may also be made on his account. Q. The care of tbd1 children was given to me by the court Which one of us can claim credit for dependent children on our tax return? flat A. If the court awarded allowance with r.o stipulated support for the children, the father cannot claim them as dependents, but if a stipulated allowance was made for ths support of the children the father may claim the credit if that amount is more than 50 per cent of the cost of supporting the children. Q. My divorced husband pays m alimony, the only means of support I have. Can 1 clim that as income on my tax return? A. No. Alimony is not income to the wife nor is it deductible by the husband on his tax return. semi-offici- al 1932 Handbook Verse 2 of chapter 9 of Isaiah aln so included in this and whkh reads, The people that walked in darkness have seen a great light: they that dwell in the land of the shadow of death, upon them hath the offers much food for light shined, thought; and. to acquire a better undemanding of the words Jesus' and Christ one needs only to ponder the definitions found on page 583 and 589 of the Christian Science text- ? Oat-o- f ORDER dOOtf YOUR qrvuf? fad mudxfo NEW FORD HOW - FROM doarMtfe otydtdjinqcf itemrns i qfMmCA in. 1910 GDQg)aOQSr Cro7HW..CJt h" - khJ |