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PAGE 9 - PLAINDEALER-WEDNESDAY, MARCH 2. 1977 List Tests Legal IRS Whom can be claimed as a dependent of the Federal In­ come Tax return? The son in college? Mother? What about the newly married daughter? There are five tests prospective dependents must pass to qualify for the $750 dependency exemption. The first one is the "support" test. To meet this requirement, one must provide over half the dependent's total support for the year. Support can include food, shelter, clothing, education, medical and dental care, transportation, other necessities, and even the cost of the child's wedding: If lodging is provided, the fair rental value can be included. An important point to remember is that cost, not the time over which support was provided, is the key. In other words, support is determined by comparing the cont- tributions with those from all other sources, including the dependent's own funds. So even if a baby is born on December 31, the last day of the tax yeaK the full $750 exemp­ tion is granted. The same goes for the person who provides over one-half the support for an aged parent. Even if the parent dies at mid-year, the taxpayer still gets $750. When more than one person contributes to the support of a mutual dependent, and no one contributes over half, the rules change. In some cases, two or more contributors might be able to claim the dependent, were it not for the support test, since together they put in more than half When this happens, any one, but only one, of the group conUubuting over 10 percent may claim the exemption. The others provide the person who gets the exemption with a written waiver. The statements are filed with the return. Test number two is the "gross income" test. Usually, if 4he dependent had at least $750 gross income, he or she may not be claimed. Gross income is all income in the form of money, property, and services not expressly exempt from tax. If the child is under age 19 or a full time student, this test does not apply as long as the other four tests are met. The "member of the household or 'relationship requirement" is the tl)ifd test If the dependent is related in one of the following ways, he or she need not live with you to meet this test: children, grandchildren, stepchildren, To Determine? Tax Exemptions Sunnyside Area Betty Messer 344-2494 Reduce Driving Speed On Slippery Pavement brothers, sisters, half brothers and sisters, step brothers and sisters, parents and grand­ parents, etc. To meet test four, the dependent must be a U.S. citizen, resident, or national, or a resident of Canada, Mexico, the Panama Canal Zone, or the Republic of Panama for some part of the calendar year in which the tax year begins. There is one more depen­ dency test, the "joint return" test. One may not claim an exemption for a dependent who files a joint return, unless the dependent and his or her spouse are not required to file but do so only to receive a refund. Special rules apply to separated or divorced parents. Generally, the parent with custody of the children for the greater part of the year gets the exemption. However, there are exceptions to this rule, depending on the terms of the decree and the amount con­ tributed to the child's support by the parent who does not have custody. Area Residents Cast In 'South Pacific' The Woodstock Theatre company has announced the casting for their opening show of the 1977 season, Rodgers and Hammerstein's "South Pacific". This tale, based upon the adventures of the United States armed forces in the South Pacific during World War II, will be presented March 25, 26 and 27, and April 1,2 and 3. This will be the first musical presentation, and the first full scale production in the Woodstock Opera house in over two years. Talent from throughout northern Illinois and southern Wisconsin has gathered to make this show perhaps the most memorable in recent history for this area. Shirley Smith of McHenry will play Bloody Mary, the Polonesian jack-of-all trades who is the constant thorn in the sides of the United States Navy. Craig Spengel, also of McHenry, will play Lt. Joseph Cable, a young naval officer. Members of the men's chorus will include: John Spanitz, Wonder Lak«e and Jim Harrison, McHenry. Members of the women's chorus will include: Charlaine Tiffany, McHenry. The production is being directed by Nancy Kole of Hebron. Ms. Kole has been with the Theatre company since its inception two years ago, and has directed its two previous plays "Barefoot in the Park", and, "The Odd Couple." Choreography will be done by Talutha Tesmer of Spring Grove. Half and Half * Half and half is a mixture of milk and cream which contains- not less than 10.5 and not more than 18 per cent milkfat, almost always homogenized. Date Set For Club Lvncheon March 9 is the date chosen by the Pistakee Highlands Women's club for their lun­ cheon. Location is the Pistakee Highlands community center off Ringwood road. Twelve noon is the time. Tickets may be purchased from any club member. Or you may contact Mrs. Harold Bichler, Pistakee Highlands. SURPRISE PARTY Dave Davis of 1507 Lakeview was surprised with a birthday party given by his wife Lynn Feb. 20. Several friends were there to help Dave celebrate. Happy Birthday, Dave, and many more. WEDDING BELLS Wedding bells rang Feb. 19 for Toni Mullens when she became the bride of Andy Irwin of McHenry. Vows were ex­ changed in the Shepherd of the Hills Lutheran church in McHenry. Toni is the daughter of Josephine and Clarence Mullens of 1415 Bayview lane. A reception followed at the Mullens home after the service. Forty friends and relatives were present to celebrate Toni and Andy's day. After the honeymoon the newlyweds will reside in McCullom Lake. ANNIVERSARY - sngratulations to Josephine and Clare Mullens of 1415 Bayview lane who celebrated their thirty-first anniversary Feb. 16. Best wishes to two nice ^ARIZONA SUN WESTERN WEAR-INDIAN JEWELRY SPRING MERCHANDISE ARRIVING DAILY! Y'all come in and see and try your "key"! ^ARIZONA SUN FORMAL WEAR RENTALS for ALL OCCASIONS ^ StWflffi the. 1214 N. Green St.. McHenry •MEN'S & WOMEN'S SHIRTS H--BAR--C, PANHANDLE SLIM, TEM TEX, KARMAN •STRAW HATS TONY LAMA BELTS •SQUARE DANCE TIES (27 COLORS) •LEATHER VESTS BY SCHOTT BROS. •TACK AT LOWEST PRICES AVAILABLE •SPECIAL CASE OF JEWELRY AT 25% OFF LEVI JEANS COMING SOON! ; 3321 W. Elm (ftt. U0). McHenry (•/» Block W. of the Bridge) 815-385*1833 HOURS: M-TH 10-6,FRI 10-9, SAT 9-5 20% off on Q Width; red and to •nd i 12" {a} To till; rod to »iH + 1" 00 To floor. 1" obowo rod to 1/2" front floor ® Coiling to floor: top of rod to 1/2" from floor ' EXAMPLE- ANTIQUE SATIN CUSTOM MADE 72* 63 Reg. 59 95 NOW 47.95 72*84 Reg. 72.95 NOW 60.35 96 x 63 Re& 72 95 NOW 60.35 96 x 84 Reg. 90.00 NOW 72.00 i 120 x 63 Reg. 86 95 NOW 69.55 120 x 84 Reg. 109.95 NOW 87.75 144 x 84 Reg. 126.95 NOW 101.55 All other fabrics and sizes reduced in same proportion. All widths and lengths available. Custom Made- to-measure draperies Sheers Bedspreads All styles - fabrics 10% DISCOUNT ON DECORATOR RODS Hurry! Buy now. 20% increase effective April 1st. Bring in your window measurement. Choose from more than 300 color and fabric combinations. Draperies are fan-folded to hang in uniform pleats and tailored with 4-inch weighted* bottom hems. Lined, unlined or extra full, if desired. Come in today and see our extensive drapery samples. FEBRUARY 24 THRU MARCH 12 WE STOCK FULL LINE OF DRAPERY HARDWARE WE HAVE THE BEST SELECTION OF CURTAINS IN NO. ILLINOIS. STOP IN AND SEE US. BEIM ? FRAISIKLIIM people. May you have many more happy years together. WATER RESTORED Our village may look like it has been invaded by king sized gophers. Really it's the water company at work. Their diligent efforts now have water running freely in those previously frozen pipes. HOSPITAL NOTE Art Kunkel of 4212 Riverview was recently confined to the McHenry hospital. He's now back home and we wish him a speedy recovery. Also in the hospital is Art Kussrath of Sunnyside. We hope he will soon be home and on the road to recovery. Art has the distinction of being the first resident of the village of Sunnyside. BIRTHDAY Happy Birthday to Steve Ripley who celebrated his twenty-first birthday Feb. 23. REMINDER Don't forget the village meetings on the first Tuesday of the month. Discussion of the coming April election for village officials will take place. "Don't heed the 55 mph speed limit when road conditions are hazardous." This was the admonition today from Captain James M. Murphy of the Illinois State police. He hastened to explain: "Pratically all traffic safety authorities strongly endorse the nationwide 55 mph limit because it has contributed to a substantial reduction in traffic fatalities. But, this limit is intended for ideal road and weather conditions, and is entirely too high during the winter when pavements are slick and visibility is poor." Many motorists evidently have little or no concept of the extremely poor stopping ability on a snowy or icy pavement. To illustrate this point, the normal dry pavement braking distance at the legal speed of 55 mph is approximately 150 feet. In contrast, test figures from the National Safety council show a braking distance of 149 feet on glare ice at a speed of only 20 mph. In other words, for equal stopping ability, speeds on glare ice should be no more than about one-third of those on bare, dry pavement. Ye urged motorists to get the "feel" of the road whenever there is any question as to whether the pavement is slippery. When the car is moving and clear of other traffic, determine how much traction is available by momentarily gunning the engine or by jabbing the brake pedal; then reduce speed and increase the following distance accordingly if the wheels slipped or skidded. Another technique recom­ mended for driving on slippery pavements is to pump the brakes when slowing or stop­ ping. An intermittent pumping action keeps the wheels rolling and helps maintain steering control. By jamming the brakes on, one is almost sure to lock the wheels and throw the car into a skid. Finally, if going into a skid, steer into the skid. In other words, turn the wheels in the same direction the rear of the car is skidding. As the car is recovering, straighten the wheels Don't hit the brakes when the rear end starts to slide; try to steer back intc control. "Better yet," concluded Captain Murphy," avoid that skid in the first place by recognizing hazardous con­ ditions and driving ac­ cordingly." SCOUT NEWS Cary-Grove Scouts Host Annual Dinner On Sunday, March 6, Boy Scout Troop 160 will be hosting its eleventh annual spaghetti dinner. Dinners will be served from 12:30 to 7; 30 p.m. at Cary- Grove high school. Tickets for the "all you can eat" dinners are presently being sold by the Troop 160 Scouts. They are also available at the door during the dinner, or one may call 639-9536 in Cary and a Scout will call on you. Proceeds from the dinner go to buy camping equipment for the troop,. Two Pounds Per Current sales of yogurt exceed 400 million pounds a year -- just under two pounds per capita. HERE AND THERE IN BUSINESS AT ACCOUNTANTS' CONFERENCE Shirley Harms of McHenry attended the annual conference of Independent Accountants Association of Illinois held in DesPlaines. The key speaker at the IAAI conference was Donald C. 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