Show Regarding Child Work Exemptions ons Do you have a son or daughter working during the summer vacation who Is likely to earn more than before school starts again If It so he or she doesn't have to quit work before earning that amount for tor you to retain your childs child's exemption deduction The same holds true If 1 you have a student non-student working child who will still be bo under 19 by the end of the tax year In either case regardless of how much the child earns the parent may claim claiman an exemption providing he has furnished furnish furnish- ed over half the total cost of his childs child's support for the year This rule also applies In the case of ot legally adopted children There Is one Important thing thing- to keep keepIn In mind A dependent child Is 15 also entitled entitled entitled en en- titled to an exemption deduction for himself on his o own oV separate return On the other hand if he Is married and flies files a joint return with his wife no dependency exemption may be claimed by the parent Charles I. I Fox District Director of ot Internal Revenue today clarified revenue revenue revenue rev rev- laws which have confused many parents In fn Utah We have reports of both parents and employers telling working children they'll have to quit their Jobs before they earn They can work right up to the reopening of school 1 If they want to to Director Fox Pox said iThe The children I however may have to pay a small tax Since many of them are studying our I Iown own courses In basic taxation they al already already al- al I ai-I ready know this By the same token I many of them who work only short i terms of employment or for tor a smaller smaller salary will probably be entitled to re refunds refunds refunds re- re funds during the next filing season This Information should prove helpful to three parties to summer employment the student or child worker the parents and the employer Mr Fox said He warned that to gain advantage of this rule children over 19 must be bona fide students at recognized educational institutions In Institutions Institutions In- In or pursuing a full term Tarm Yarm training course Any questions regarding Individual cases may be referred to the District Office at 4 2552 Extension Salt Lake City Utah Others may receive re receive receive re- re I this Information by calling the local office of Internal Revenue |