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Show eral Income Tax. As a result, memory mem-ory who had $500 or more income last year must file income tax returns re-turns the same as adults. Therefore, There-fore, parents need no longer include in-clude in theirown income lax returns re-turns the earnings of their children. "Income under $500. on - -peisou whose income last year was less than $500 are not required to file income tax returns, but frequently will find it advisable to file. In the case of a single person who had less than $500 income from which tax was withheld, the filings of a return will bring a refund of the tax which was withheld. In the case of a married person who had less than $500 income, whether -or not any tax was withheld from it, the person per-son should file-- a joint or combined combin-ed return with her husband (or his wife) so as to get the full benefit of their exemptions. Dear Mr. Beekwith, We are enjoying lovely Arizona sunshine. It is really grand, this is a wonderfud country. We have had quite a bit of rain and quite cold weather here. A lillte hail one clay. Then from what-1 hear you have had a lovely open winter there. We miss the Chronicle and the news from home. Mother has sent us several to help keep in touch with our friends. Mrs. A. O. Schlappi, Phoeniz, Arizona. Tax Exemptions Explained ; In response to numerous inquiries inquir-ies arising from new provisions of 1 , the individual income tax taw re-1 lating to exemptions for husbands ; j and wives, and the income of mi- , nors, Joseph D. Nunan Jr., Commis- j ( sioner of Internal Revenue, made , the following statement today: ( "Husband and wife exemptions the new law requires that if a hus- , band and wife file separate returns , each must take his own exemp- I tions on his or her own return. Both exemptions can be claimed on the same return only if (A) they file a joint return, or (B) if one of them had no taxable income and was not the dependent of another taxpayer. In applying this rule to wives of men in tire Armed Forces, it should be borne in mind that the tax laws exempt and disregard the first $1,500 of active service pay received each year by a member of the Armed Forces. The result is that most members of the Armed Forces have no taxable income, in which case their exemptions can be claimed by their wives. "Income of minors the new law provides that the earnings of children chil-dren shall be considered to belong to the children, and not to their parents, for purposes of the Fed- |