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PAGE 18 - PLAINDEALER-FRIDAY, OCTOBER 24, 1975 - zZtrz-^yv tc» This column of questions and answers on federal tax matters is provided by the local office of the U.S. Internal Revenue Service and is published as a public service to taxpayers. The column answers questions most frequent­ ly asked by taxpayers. Q. I have two daughters, one is 18, and the other is 20 years old. Both are full-time college students earning over $750 working part- time jobs. Will I be able to claim them as dependents? A. Generally, you can claim any person as a dependent if you fur­ nish more than half the person's total support, and the person does not have a gross income over $750 during the year; lives with you for the entire year (except for vacations, school and sickness); does not file a joint return with a spouse; and is a United States citizen or a resident of the U. S., Canada, Mexico, the Republic of Panama or the Panama Canal Zone. Children who are under 19 years old, or are full-time students for at least five calendar months per year, are exempt from the in­ come test. If your daughters meet the other four tests, you can claim them as dependents. Even if your daughters are your dependents, they still may have to file tax returns and pay tax. Per­ sons earning over $750 a year ahd who are claimed as a dependent by another taxpayer must file a tax return if they -h^ve unearned in­ come, such as dividends or inter­ est. Otherwise they must file re­ turns only if their earned income is more than $2350. Q. I have enrolled in a $30,000 group term lite insurance plan for which mv emolover pays. Do I in­ clude the cost of this coverage in my income? A. No. In general you must in­ clude the cost of group term life insurance paid for by your em­ ployer only when the coverage ex­ ceeds $50,000. If you have only one employer and were insured for more than $50,000 at any time during the year, your employer will indicate it on your W-2 Form under "other compensation." Q. The union at the factory where I work is on strike, so I have stayed off the job. Since this was my only source of income, I asked for and received union assistance. I was not required to picket or per­ form other union duties. Are these benefits taxable income? A. Strike benefits, are includ­ able in income unless the facts show they were intended as a gift. Since your job is your only source of income, the benefits you re­ ceived might be considered a gift if you can show that you needed the assistance in order to live. Q. My wife and I are legally sep-[ arated under a written separation agreement. The court decreed that I make weekly maintenance and child support payments for an in­ definite period. Are these pay­ ments deductable? A. Child support payments are not deductible, but you should check IRS Publication 501, "Your Exemptions and Exemptions for Dependents," to see if you are en­ titled to claim the child as a de­ pendent. Payments under a written sepa­ ration agreement are deductible as alimony only if they meet cer­ tain requirements. Since you and your wife are separated and you ar*> making periodic payments, two of the requirements are satis­ fied. However, in order for the pay­ ments to be deductible, they must be made after the execution of the separation agreement. In addition, you and your wife may not file a joint return. If all these requirements are satisfied, you may claim the pay­ ments as an itemized deduction on Schedule A of Form 1040. For further information see IRS Publication 504, "Income Tax De­ ductions for Alimony Payments." Q. I take daily doses of vitamins and iron supplements to avoid colds and other sicknesses. Is the cost of these ptils deductible as a medical expense? A. If you are taking the vitamins and iron supplements only to pre­ serve your general health, and not on your doctor's prescription or recommendation, the cost does not qualify as a medical expense. Harrises arraigned on 18 :'ilony counts. 66What is the good of a good knows about it7" BALL PARK PPPQM GROUND BEEF 85% LEAN ONLY Art FRANKS 95 5 LB. BAG LB. CUBE STEAK J1 65 LB. PKG. SLICED CANADIAN BACON $ 1 5 4 LOSSMAN'S MEATS 5 0 0 C W . R T . 1 2 0 M c H E N R Y " I N L A K E L A N D P A R K " MERKT'S CHEESE SPREAPABLE Cheddar C 4 QQ with • I Oil Garlic X Wine 1 70Z-TUB Brandy £ 6 LB. BOX HARD 18 / SALAMI 0 N I Y . . J Q % LB. IN OUR DELI! GROUND BEEF PATTIES 85% LEAN ONLY 4 to a lb. 5 to a lb. IN 6 LB. BOXES MEAT LOAF 89* ONLY PRICES EFFECTIVE UNTIL NOV. 1st 1975 NOTICE TO THE PUBLIC PROTECT LIVING STANDARDS Don't Patronize The Discotheque Being onstructed At Route 31 Andl Johnsburg Road Near McHenry, Illinois ADVERTISE MCHENRY PLAINDEALER As you may know a discotheque is presently being constructed at Route 31 and Johnsburg Road just outside of McHenry, Illinois. Richard DeAngeJo has taken out a building permit to build this discotheque. B & L Construction Company has been employed as the contractor to erect the building. B & L CONSTRUCTION COMPANY IS A NON-UNION CONTRACTOR. The employees of B & L Construction Company receive wages that are far below the prevailing negotiated wages in this area. The payment of substandard wages harms and injures economically not only the employees involved, but also undermines and undercuts the established wages in the area. This hurts all area residents. WE NEED YOU, the general public, to protest the threat to your living and working standards that substandard wages represent. We ask your cooperation - DO NOT • PATRONIZE this discotheque. In this way the residents of our area can show B & L Construction Company and the owners of the discotheque that this threat to our community and its standards will not be tolerated. Sincerely, Laborers Local 1035