Toledo union journal. [volume] (Toledo, Ohio) 1942-current, 1943-01-22

The Workers
Income Tax
EDITORS NOTE: This is the
third in a series of four articles
by Attorney Edward Lamb on
the workers income tax.
BY Attorney Edward Lamb

You may deduct, therefore, the
following expenses:
Dues paid to labor unions and
assessments (the latter includes
assessments for benefit payments to
unemployed members to the ex-
tent that they are applied to out
of work benefits).
Cost of tools, instruments, sup
plies and equipment essential to
your work which are not furnished
by your employer.
Cost of operation and mainte-
nance of an automobile when used
in connection with your job.
Cost of working clothes and
other personal equipment such as
costumes or uniforms required by
your job and not adaptable to gen.
eral wear.
Registration fees, agents or en-
ployment agency fees.
Cost of buying professional or
trade magazines or books required
for your trade, as we'll as any
other expenses essential to earning
your salary or wages and directly
connected with your job for which
are not reimbursed by your
.ployer. These include indemnity
bonds and premiums on insurance
required to hold your job, etc.
Expenditures on entertainment
in connection with the earning of
your income when not reimbursed
by your employer. An accurate rec
ord should be kept to substantiate
this deduction. You may not, of
course, deduct purely personal, liv-
ing or family expenses, or travelling
expenses between your home and
place of employment. Hospitaliza-
tion insurance or social security
cannot be deducted.
Contribution to bona fide chari-
ia lie organizations, churches,
American Red Cross, Allied War
Relief, USO, Salvation Army, etc.,
not to exceed 1870 of the net in
come of the taxpayer before deduct
ing contributions and medical ex-
penses.
Taxes paid on admissions to thea
ters, moving picture shows, sport
in, events. Also state and local re-
tail sales taxes paid by the pur-
chaser, as well as taxes on tele-
phone calls, kilograms, radio mes
sages, etc. Also taxes on safe de-
posit boxes, on club or membership
dues, as we'll as on transportation
such as railroad, bus, ship and
aeroplane tickets. Also stamp taxes
on stock or real estate conveyances,
as we'll as on motor vehicles and
non-commercial boats, automobile
license fees, plates and drivers Ii
cense, personal property and real
estate taxes. 1t is important to COM
pute your state gasoline taxes as
the same are, of course, deductible.
Taxes on amusements, night club,
refreshments, etc, are also deduc-
tible.
Bad debts are deductible if the
same became worthless during the
taxable year. The uncollectble
amount may be taken as deduc-
tion from gross income on your tax
return, irrespective of whether the
debt arose in business, personal
or family transaction, providing, of
course, the deduction is supported
by facts sufficient to indicate that
the debt became worthless and un-
collectible within the taxable year.
Bad debt deductions from loans to
relatives are questioned more care
fully by the Internal Revenue De-
partment because of the possibility
that gift may have been intended,
or that reasonable expectation IF
repayment may exist. Complete in
formation about the bad debt might
we'll be appended to the tax return
One may not deduct as bad debts,
unpaid wages, salaries, rents or
similar income if not previously re-
ported as income.