Show Child Earn Over You May Still Claim Parents furnishing more than half of their childs child's support may claim him as a dependent on their federal income tax return re turn even though the child had income of or more during 1964 and Is required to to file his own return Roland V. V Wise VIse District Director Internal Rev Revenue Revenue for Utah said this week liE HE EXPLAINED however l that the child must not have reached his birthday by Jan 1 1 1965 or must have been beena a time full student during five calendar months in 1964 Your our child Is not considered ered to be a time full student if he attends night school or is t taking talc tak kIng k- k ing a correspondence or an em training course THESE RULES apply only to the taxpayers taxpayer's own child stepchild or legally adopted child chUd Any other child whether or not related may not be claimed as a dependent if behas he be has gross income of or more regardless of his age or his status as a a. a student |