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Show Explaining Income Tax Questions return for himself and wife. The filing- fee is paid only when a return is filed. Q My husband and I were di vorced last September, but the decree w'll 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 and I are divorced. He sends money and gifts occasionally occasional-ly to our two children. Am I considered consider-ed the "head of the family" and can I claim credit for the children. My '"r. who is not working, also lives with me? ' ' -nfVr 'Tir'ill-ent of question ."' v. v- tv :ard'njr the state in- c ;ax will be published in The " '.-ws next week. This series of ar-l.lcs ar-l.lcs is published through the courtesy cour-tesy of the Salt Lake Telegram. Editor's Note). (Note: The Salt Lake Telegram j has compiled the following questions, ques-tions, which have been answered by the state tax commission and presented for the benefit of the people of the state): 0. What is a dependent? A Any person who is under 21 years old and who receives his major support from the taxpayer is a dependent. de-pendent. Any person more than 21 ears old and who is incapable of ;elf -support because of mental or rhys:cal defects and who receives his major support from the taxpayer, is dependent. Q My boy carries a paper route nd earns a few dollars a month. Is :ie a dependent? He is 15 years old. A. Yes, if he is dependent upon ,ou for the major part of his support. Q My father is in good health, but s 60 years old. He is unable to get vork because industry demands ounger men, and he is totally de-ondent de-ondent upon me for support. Is he i dependent ? A Presumably he is not. Being nemployed does not necessarily con-titute con-titute dependency. j Q Must my father pay the filing :ee? A Yes. Q Do fedei-al employes have to -.lake a return and pay the filing fee? A Yes, if resident of Utah, but alaries or wages received from the Jnited States for services are exclud-d exclud-d from the gross income. Each re-urn re-urn must be accompanied by the fling- fee of $1. Q I am married and have no income in-come except as a wife. Must I fill ut a return and pay the filing fee ? A A married woman living with her husband on December 31, 1931, aving no independent income, is not required to file a return if her husband hus-band makes what is known as a joint |