New-York tribune., 1920-01-03
State Income Tax Questions
(Answered for The Tribune by Comptroller Traris)

estate it Is taxable. If from principal
OF the estate it is not taxable. Your
bond interest, however, from the invest
ment is taxable income, assuming that
you are a resident.
Q.-I am a life insurance agent, and
m M0rch, 1919, received 5000 commits
saons on q policy achich / 1Urote in 1918.
IS thas income to me?
A.-No. Such income is considered to
nave been earned by you in the year in
Which the policy was written.
Q:-I am nineteen gears Of age, and
curing 1919 1 earned 81 900. live 1uith
ny parents and pay them 500 a month.
1h1s sat's, a0ith my fathers earnings,
constitute the main earnings Of our
household. To sUhat exemption am en-
titled?
A.-You are not actually supporting
an exemption Of $1,000 as a single man.
Q.-Im the village where I HVe the
electric light plant is n1unicipGlly o1pned
May exclude as village tar the amount
sohich / Pay for electric lighting IN my
residence?
A.-No. Such amount is not tax but
a personal living expense.
Q.-I am traveling mon, receiving
per diem allowance for erpemses. / sub-
mt bills on the basis of railroad fare,
out actually use my automobile or my
trips. May claim depreciation on this
automobile?
A.-Yes, but expense allowance re-
ceived is included in your income.
Q.-l am a civil engineer, practicing
nay profession tsuenty-fve miles from
'ny country residence. May deduct the
expense of operation of mig car on trips
to and from my Officer
A.-No. This is personal expense.
Q.-I am widoaver, Nvfng tn tho FAM
ily home with nsy son. He earns 5000 a
gear. he as seventeen years Of ags. Do
1 receiUe an exemption Of 5000 for him
and do I haze to include his solurv in
my return?
A.--No. You are not permitted the
5000 exemption, because your SON is not
dependent upon you. nor do you include
the salary in your return, unless you
appropriate it, in which case the amount
which your son retains is considered a
gift from you. AS q single person, hav-
ing income Of less than Fl 900, he would
not be required to file a return.
Q.-l am a city employee. During
service IN the Macy in 1919 tho city paid
me $1,100, the difference bettoeen my
government .poy and my salary. Is this
the city during that time, and If I re-
ceived no other income, do make q re-
turn?
A.-This is taxable income and you
would make return, assuming that you
are unmarried.
Q.--I am a member of the Legislature.
lMay deduct from my state salary, trav-
cling expenses from 1ay home to Albany
and return during the session and living
expenses in Albany during the session?
A.-Yes, because both are necessary
business expenses, incidental to your
office, but you must include in income
the mileage allowance paid you.
Q.-I haze before me forms los and
100, requiring retOyMs of Information on
payments Of $1,000 or more during the
calendar year. Must / make a., infoyyna.
ton return of $1,000 rent (Which I pau
to the agent acting for the o1oNey~of the
property? -
A.--No. Payments to agents are spe-
cifically excluded from inclusion in these
returns of information. If, however, the
payment was to landlord direct you
would be required to report.
Q.-Head of It Family: am a maiden
tody, paying rent and keeping the table,
qcith income Of 81, $50 gear. Do haze
to make return aud pay a tan?
A.--Yes, you have to make return
because you have income Of over 81 ,OOO
whether or not you are entitled to an
additional exemption would depend on
your personal situation. TO be the head
of family you must actually support
in one household one or more individuals
closely connected with you by blood re-
lationship, by marriage or adoption, and
such person must be legally or morally
dependent upon you for support. If
you have such dependents you are the
head of a family and you may claim
a $4,000 exemption and 5000 for each
dependent.