European Stars And Stripes (Newspaper) - February 18, 1981, Darmstadt, Hesse                                Pago 8 the stars and stripes february 1981 your income tax part 2 to itemize or claim Zero bracket7 by waiter editors note this is the second in a series of Tux articles by Walter Yochy i noted tax accountant and author of the income tax guide for military personnel which is now available at your stars stripes your amount when preparing your 19x0 tax you hive i Choice Between either itemizing your Illo Wible tix deductions or claiming your unless youre required to deductions discussed inter you would normally select the method wich provides of with the greatest lax i he bracket amount is simply a Tern Lor what you us ctr to know As the Standard deduction i he deduct Ion you May claim As a bracket amount varies according to your status As a As follows status amount head of tiling filing surviving if youre married and filing separate tax both you and your spouse Are required to use the same method of claiming deductions if one of you elects to item both must do if one spouse elects to claim the bracket both must do Lor a variety of special not All lax payers May claim the bracket As discussed certain tax payers must their deductions for the lax year your deductions when an individual claims his or her actual allowable deductions for the tax year As opposed to claiming the bracket he or she is said to be deductions usually results in lowering your taxes in you own a Home on which youre paying a mortgage and property have Large medical or dental have made substantial donations to Char Itable or youve incurred a Large casualty or theft loss during the tax while most taxpayers elect to deductions because of the potential tax some people Are required to item whether or not they Realise a lax Sav Ings youre require to deductions if youre a 1 single taxpayer who can be claimed As a dependent on your parents tax return and you received unearned income such As of or and you have earned income such As of less than 2 married taxpayer filing a separate return and your spouse deductions on his or her separate tax this Rule does not apply if youre considered not married for tax As discussed in a later article of this 3 married taxpayer filing a separate return who can be claimed As a dependent on a parents tax return and you have unearned income of or Howe you do not have to if you have earned income of 700 or 4 a of the United slates who is entitled to special tax benefits for income received from a United states although there Are several ways to com Pute your the majority of taxpayers determine their tax liability by using the Tim fax the tax tables Are designed primarily for persons having or less poet Moore Dies a Rosaleen Celia poet and wife of the editor of the Middlesex died of cancer at the University of Massachusetts medical Cen she was or less if youre married and Fil ing a joint return of income subject to the tax tables by the easiest Way to determine your tax because no additional computations arc required when your level of or the num Ber of exemptions youre exceed the limits of the tax youre required to determine your tax liability by using the tax rate using the tax rate schedules in require you to file your tax return on a form 1040 the Long and to Complete a tax computation schedule schedule Long or Short form one of the most common questions Aris ing at tax time is whether you should file your return on a Long form 1040 or the Short form since virtually taxpayers can use form lets discuss those taxpayers who can or cannot use the Short form first of form 1040a is designed primarily for taxpayers who have nothing else to report except employee compensation such As and limited amounts of interest or dividend in rather than list All of the tax forms and schedules which would if there required to be filed disqualify you from Fil ing form it should suffice to say that form i040a cannot be used if youre required to file any additional tax form or lax schedule with your there Are several other reasons or situations that May prevent you from using form while the list of these conditions is too lengthy to detail in an article of this they Are outlined in your tax form Booklet and your 1981 income tax guide for military Many of you will use form i040a and give up Many Taxsar ing deductions simply because you be Lieve form 1040 is too difficult it really int its True that form 1040 takes More time and Effort to Complete but this should not be the reason you choose to file the Short form if youre entitled to deductions which cannot be claimed by filing the Short form and you approach form 1040 in a timely and systematic the savings you realize will usually be Well Worth the additional Effort returns for minors the earnings of a minor or dependent child Are also subject to income de pending upon the amounts received and their status As a its important to remember that the minors or dependent Childs income should never be included on the tax return of a Parent or the minor or dependent child is subject to tax on his or her own if the minor or dependent child is required to file a return but is unable to do his or her or other legally responsible individual is required to file the in minors and dependents Are subject to the same filing requirements As other there Are a few specific rules you should be aware if the minor or dependent 1 Flad Gross income of or he or she must file a 2 had unearned income such As inter est or dividends of or he or she must file a 3 had or More of net income from he or she must file a when filing a the minor or de pendent is entitled to claim his or her own personal exemption in the amount of this exemption May be claimed even though he or she is being claimed As a dependent on a parents tax in such both the child and the parents Are entitled to claim the exemption full time students although there Are other tests which must also be satisfied to claim a child As a the question often arises As to exactly when a child or minor is consid ered to be a full time student for dependency a full time student is defined As a person who attends a regular school during some part of five Calendar months of the year or is pursuing a full time nonfarm training course being supervised by an agent of the state or a political subdivision of a attendance on a full time basis Means to be enrolled in a number of courses or for the number of hours the educational institution considers to be editors note while the information provided in this article is of general use to military More detailed guidance on the subjects discussed can be found in Yohes Book 1981 income tax guide for military personnel which is available at your stars stripes the next article in this series will Dis cuss your How they Are deter and the tests necessary to qualify dependents As your tax he covers All of Greece unreal1 Snow can Stop rec specialist by Brad Durfee staff writer hell Nikon Greece recreation specialist Arnie Cole was a worried Young Man As he sat brewing Over his Coffee at the hell Nikon officers weve worked for a whole year to make this tournament the highlight of the sports Calendar for the troops at the re Mote Sites up in Northern said and look at the weather its in Cole was referring to the unusual Snow fall that dropped four inches on Athens according to the haunt been seen for 25 years some said it had been 50 or 60 years since they had that the tournament was a basketball play off Between four army Field arty detachments us fad scheduled to be held at Anatolia College gym in the Sola originally from had just received a Call from his Man up North saying that All the roads were blocked and no one could get in or and no aircraft were Hying from Athens to the Northern the Sites play each other three times during the nine game season and this is going to be a big disappointment to them if they dont get to Cole one of the big reasons Why we Are All dejected is that the teams would finally get to play inside on a real basketball he during the regular sea practice sessions and league games Are played he we found out about the the Only one in Northern through the Grapevine with the help of Pete and Beth two americans who teach at the we were Able to make arrange ments to rent the College Cole said that people stationed in Ger Many and other european countries take their recreational facilities for the Guys at the Remote Sites appreciate anything that even resembles a so they can when youre at the end of the Supply everything that happens like this has an Adverse effect on said he was then paged from the front desk for a phone Call returning with More bad word had been relayed to him that they were expecting More Snow in addition to the eight inches that covered the four Northern who was also to referee in the tournament he had so carefully i just have to get up there one Way or driving his Van with cargo including a video tape recorder so they could tape the game for later broadcast at the Sites for those who had duty and could not at tend was still out of the question planes were still maybe i can get out on a commercial might he said As he left for his Coles office is Here but he covers All of providing army troops with recreational As morale support officer for the 558th arty Cole supports and plans recreational activities for units at two air detachments in the greater Athens the 16th explosive ordnance guitarist Bloomfield Dies san Francisco a Michael whose electric guitar playing for the Paul Butterfield blues band led a revival of Urban blues music in the 1960s was found dead in his he was 37 the cause of death was not known disposal unit at hell Nikon and the four Northern he visits the Sites every six weeks and usually stays for four we hold tournament nights which include games of the major sport that is in and indoor games like table shuffleboard and i use this to repair and re cover Pool tables and make a list of sup plies they might he Al though i have an office i really oper ate out of my Cole said the Only person he knows of that has a Job like his covering a whole country is his counterpart in Ive never met him but i would like so we could compare he has 12 detachments and 1 have said five Days Cole entered the hotel in an entirely different the tournament got off the ground it went with one the video tape machine broke Down but they got to Cole said that he enjoys his Job and visiting the i have an advantage because when i visit the troops in giving them something positive in not holding or anything like he said that his Job satisfaction is so great that he has extended his in involved with the troops the real this is a people in not looking Forward to going to a Large Post and pushing paper its com by the he the 18th us fad won the Northern Greece championship by beating the 88th 51 and in the Consolation game the 70th beat the they got to play that All that