Show Child May a Be Listed As Dependent Even If Ef He Earns Parents may be entitled to claim their child as a dependent on their Federal income tax re return return return re- re turn even though the child earned or more during 1959 Roland V. V Wise Vise director of Internal In Internal Internal In- In Revenue for the Salt Lake City Utah District ct reminded taxpayers tod today y H He explained Even though your child is required to file an income tax return if he has income of or more for the year you also may claim him as a dependent if certain conditions are met If you have furnished more than half of his support you may claim an exemption for him im regardless of the amount he earned providing he had not not reached his birthday by January 1 1960 When the child is 19 or over r I you still may claim an exemption exemption exemption i tion for him if he was a full full- time student during some part of five calendar months in 1959 and if you meet the support test A time full-time student is one who is enrolled for the number of hours which is considered to tobe tobe tobe be time full-time attendance In UIn addition to attendance in inthe inthe inthe the regularly recognized high schools and colleges or universities universities universities your child also will be considered a student if he is pursuing a time full-time on-farm on training course under the supervision supervision supervision super super- vision of an agent of a state 01 of political subdivision Your child is not considered to be a time full-time student if he i employed full time during the day and attends night school or orif orif if ii he is taking a correspondence course or an employee training course I Mr Wise Vise emphasized these special rules apply only to the taxpayers taxpayer's own child including an adopted child or a stepchild Any other child whether or not related to the taxpayer may not be claimed as a dependent if he hel l has tas as gross income of or more regardless of his age or his status as a student and regardless re regardless regardless re- re of the fact that t the h e taxpayer contributed over half of his support Mr 11 Wise Vise also l' l reminded parents par par- cuts that if their child is married married mar mar- ried and files a joint return with l his is or her spouse no exemption nay may be claimed for that child even though all ll the other tests are e met Taxpayers who have any questions questions questions ques ques- on on this subject may get I Document No Filing Your Tax lax Return or Document No Personal Exemptions and Dependents by calling EMpire 4 2552 Extensions ci 01 or by WI writing the Internal Revenue Service P. P O. O Box 1288 Salt Lake City CUy Ut Utah h. h If you have any other questions ques ques- questions hons about your federal income tax return telephone your local Internal Revenue Office at EM l EMpire pire hire 4 2552 Salt Lake City Utah EXport 2 in Ogden and und FRanklin 3 in inI Provo I |