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Show Income Tax Claims on Child Support Outlined an income tax return, like any j other taxpayer. He claims his own exemption on his return, even though he may also qualify quali-fy as a dependent on his parents' par-ents' return. Documen No. 5013 containing more detailed information is available at district internal service offices. . i Parents furnishing more than half their child's support may be able to claim him as a dependent depend-ent even though the child had income of $G00 or more during the year and is required to file his own tax return, Roland V. Wise, district director, Utah Internal In-ternal Revenue Service said. Mr. Wise explained, however, that to qualify, the child must not have reached his 19th birth- " day by Jan. 1, 1966, or if he has reached 19, he must have been a full time student during some part of each of the five calendar months in 1965. A child is not considered a full-time student If he attends night school, or is taking a correspondence cor-respondence or an employee training course. These rules apply only to the taxpayer's own child, step-child, legally adopted child, or a child placed with you by an authorized author-ized placement agency for your legal adoption. Any other child, whether or not related, may not be claimed as a dependent if he lias gross income of $600 or more, regardless of his age or his status stat-us as a student. In determining whether more than one-half of the child's support sup-port was provided by the parent par-ent the amount of support provided pro-vided is compared with the entire en-tire support which the child received re-ceived from all sources, including includ-ing support provided by the child's own funds. A child who has $600 or more gross income is required to file |