WEDNESDAY. JANUARY 14. 1959
Your Annual Income Tax Primer
HERALD AND NEWS. KLAMATH FALLS. OREGON
By RICHARD A. MULLENS
rmcn for NEA Service
What part of. the tax return gives
taxpayers the most trouble?
Studies by the Internal Revenue
Service indicate that taxpayers
have more problems and make
more mistakes in claiming exemp
tions than with any other portion
of the return.
Perhaps one of the reasons for
this is that every taxpayer, regard
less of the amount of his income
or the tax form used, is entitled
to claim at least one exemption,
and most taxpayers are entitled to
claim more.
There are three classes of ex
emptions, each with its own spe
cial rules.
These are set out on pases 4 and
S of the oflicial instructions for
Form 1040 and a condensed ver
sion is printed in the instructions
for Form 1040A.
Many taxpayers, however, want
additional information on exemp
tions. Here it is.
Suppose your wife worked for a
short time in 1:158 and earned $500,
from which $50 tax was withheld.
She could file a separate return
and get hack the $50 tax that had
neen wiinnem,. out, if she did, you
coma not tile a joint return with
her nor could you claim her as an
exemption on your separate return.
To save taxes, you should file
a joint return. Her income has to
be included with yours, but you get
a $600 exemption for her tmore if
she is 65 or blind) so it's cheaper
man iiiing separate returns.
Don't overlook the extra exemp
tion granted taxpayers who are 65
or over. If your 65th birthday
was on or belore Jan. 1, 1959, you
are entitled to the old-age exemp
tion for all of 1958.
You are entitled to one exemp
tion for each child (including a
rlepchild, or legally adopted child),
if during 1958, that child:
1. Received less than $600 gross
income. However, this limitation
does not apply if your child was
under 19 or a student. In cilher
of these cases, it doesn't matter
how much income the child had. He
or she can be claimed as your
exemption if the following three
tests are met.
, Received more than half of
his or her support from you lor
from your wife if a joint return is
filed). The next article of the Prim
er will explain how to tell when
you have furnished over half the
support of a dependent.
3. If mnrricd. did not file a joint
return with her husband or his
wife.
4. Was either a citizen or resi
dent of the United States or a' resi
dent of Canada, Mexico, the Re
public of Panama or the Canal
Zone: or was an alien child adopt
ed by and living with a United
States citizen abroad.
An adopted child must be legally
adopted tin other words, a court
Senator Raps
Goldwafer
WASHINGTON (AP)-Sen. John
Sherman Cooper (R-Ky) said to
day Republicans will be laying
themselves open to charges they
are antilabor if they name Sen.
Barry Goldwater (R-Ariz) as their
campaign 'Chairman.
Cooper, who was the unsuc
cessful candidate of Senate Re
publican liberals for floor leader,
said he has no objection to a pro
posal that GOP members running
in I960 pick the campaign director.
The Kentucky senator made it
clear, however, that he regards
Goldwater as the likely choice of
the I960 class if this proposal is
approved. The Conference of all
GOP Senators was called into ses
sion today to consider the matter.
"Sen. Goldwater is a good man
and his views are honestly held,
Cooper said. "But if he is selected
as head of the campaign commit
tee it will give the Democrats a
chance to label the Republicans
as antilabor in 1960. I think that
would be unfortunate."
Goldwater, who was reelected
last November, has campaigned
aggressively against the use of
compulsory union dues for politi
cal purposes.
Cooper said the liberal group he
represents may offer a candidate
to oppose Goldwater. He said
there had been some talk of Sen.
Hugh Scott (R-Pa), former Re
publican national chairman, in
this connection.
sfiO of this amount withheld for
Federal income tax. You supported
him during 1958. Is he required to
lile a tax return?
1 1 A. Yes.
t) B. No. but if he does file a
return to get back the $60 tax with
held, you cannot claim him as an
exemption.
( ) C. No, but he should file a re
turn to get back the $60 tax with
held and you can still daily him
r.s an exemption.
2. Your wife had her 65th birth
day on Jan. 1, l'.i58. What year is
.-he first entitled to an extra exemp
lion for being 65?
I) A. 1958.
(I B. 1959.
3. Your 20-year-old daughter
earned $750 last summer. You pro
vided over half of her support.
Check the one condition which will
permit you to claim her as a dependent.
t) A. She must not have been
married in 1958.
O B. She must have been a stu
dent in each of five calendar
months during 1958.
I) (.. She must have learned how
to cook during 1958.
Correct Answers: 1 is C; 2 is A;
is B.
decree must be entered) in order
to count as your child for exemp
tion purposes. Some states provide
for an interlocutory adoption de
cree, which is really a temporary
court decree pending a subsequent
imal decree. In such a case, the
child is considered legally adopt
ed wnen the interlocutory decree is
entered.
Suppose your 20-year-old son at
tended college last year and earned
$700 during the summer vacation.
You can slill claim him as an ex
emption if you furnished over half
of his support and he met the third
and fourth conditions above. He
must, however, file his own return
since his income was over $6O0.
TAX QUIZ ON EXEMPTIONS
Check what you think is the cor
rect answer and then compare with
the answer chart below:
1. Your 15-year-old son worked in
a grocery store during the summer
of 1958. He earned $375 but had
EMPLOYES HONORED
MOUNT SHASTA The Ralph L.
Smith Lumber Company honored
all company employes of their
Mount Shasta Division at a ban
quet Monday evening, January 12,
in tne Hotel Piedmont dimne room.
This banquet was given the em
ployes in recognition of their out
standing record of no lost time
during the past year through ac
cidental injuries. Such losses, a
company spokesman stated, result
in higher insurance rates as well
as loss of wages and ansuish from
hurts. The Mount Shasta Division
of the Smith -Company has a fine
recora in mis line over several
years span.
PAGE NINE
Heart Disease Prevention May No Longer Be Fantasy
NEW YORK (UPD - A noted
expert on the heart believes medi
cal knowledge and know-how now
have advanced so far "it has be
come evident that the ultimate
goal of preventing all forms of
heart disease is far from an idle
dream."
That being so. Dr. A. Carlton
Krnslene of Cleveland was sur
prised and disturbed because "lit
tle attention has been paid to one
fundamentally important feature
of cardiologic practice." which is
to tell the person with any kind
of heart trouble, real or imagined,
the works.
In medical school, it is not im
pressed on the student that he can
help the patient by telling him
all; nor is it properly impressed
upon him while he is a hospital
interne and resident. He has to be
a practicing doctor for several
years before he "fully appreciates"
what telling can do.
"Attention to details may gain
years of comfortable and produc
tive life, and whether or not a per
son cooperates to the extent re
quired usually depends on whether
or not he understands the need for
the measures advised by the doc
tor," Ernstcne said.
He pointed to angina pectoris
caused by a hardening of heart
arteries. The victim must adjust
his "habits, activities, and emotion
al situations" so as to prevent the
painful attacks. But how can he, if
he isn't given a clear idea of all
the whys and wheres?
Then there is acute myocardial
infarction, the kind of heart at-'
tack the layman means when he
uses the term, the kind President
Eisenhower had. It "rarely occurs
at a time convenient for the pa
tient," Ernstene said. "After the
pain and other symptoms have
been controlled, the physician of
ten finds that he is dealing with a
person who is not only frightened
and bewildered but also depressed
and resentful."
The thing for the doctor to do is
to explain everything in detail: to
tell the man that he may begin
feeling better in a few days than
he has felt for a long time. But it
won't mean he's not in for a long
rest. Give him an estimate of how
long the rest will be and when he
can get back to his job. Tell all
this and you often have "a remark
ably changed patient."
In another form of heart trou
ble, recurrences most often are due
to the failure of the patient to keep
salt out of his diet. But when he is
told what salt has to do with water
retention in the body, there usually
are no more relapses. 1
"Anxiety, insecurity, emotional1
tension and fatigue often are re
sponsible for symptoms that cause
the patient concern about his
heart." he said in taking up heart
troubles which are imagined rath
er than real.
These people must be given "a
positive explanation of the discom-j
fort. A statement that there is no
heart disease without further elab
oration leaves many questions un
answered in the patient's mind and
seldom convinces him of the harm
lcs.sness of his symptoms."
P'.AYSKOO".
KINDERGARTEN
3849 Summer LaM
Rat rm ftr wr
rcllmcnu. Call Mri. Mrl J irk-
TU 4-9942
i---------------------
!! N. J. Rosenbaum j
jj INCOME TAX j
I I o,-, !
wimmeae Diaa.
; mi walnut st. ;
I i Ph. TU 4-5903 or TU 4-5863
j In Klamath Falls Since '46
H'MH-H-m
i& JANUARY STOREWIDE
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WOOD'S DRUG
Medical-Dental Bldg. 9th & Main
A
Dr. Noles new, modern-miracle contact
lenses have given me an entirely new
outlook on life. Tiny as a teardrop
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easy and comfortable to use
..unless I tell them, people
never know I am wearing
Dr. Noles precision
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lenses for corrective vision.
k Complete comfort all day long
k Freedom from old-style glassei
k Perfect for social wear
k Safe for sports and work f Jk
out 54 HM
COLUMBIAN OPTICAL CO.
730 Main St., Kl.math Falli, Or.
Drj. Omar J. Noles ond Don R. Hoylor, Sr.
DR. STANLEY 2. ANDERSON
OF OUR STAFF AVAILABLE FOR CONSULTATION
ALL DAY JANUARY 16-17
SEARS OWN YEAR ENDS IN JANUARY
V j BUY MORE J -y SAVE MORE J RIGHT NOW
our casual winter
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and up
You'll have the time of your life
selecting from felts with beaver,
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$1
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Not all sizes or colors Some one of a kind
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3-PC. CURVED SECTIONAL - Reg. 249.
Foom Rubber - Frieze Cover
98c
3.98
1.59
7.98
Unlined Drapes V off
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Cotton Yardage 77'
Mattress Covers T"'"s" 2.99
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1.99
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2-PC. LIVING ROOM SET Reg.
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2-PC. LIVING ROOM SET - Reg. 299.95
Turq. Cover Foam Rubber.
2-PC. LIVING ROOM SET Reg. 249.95
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77
88 -122.95
88 102.95
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88
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