The journal. (Caldwell, Ohio) 1934-1961, 1959-02-12
State-LOcal Taxes

State and local taxes may be
deducted on February income
tax returns for 1858 if taxpayers
itemize deductions ON page 2 of
Form 1040,, Nathaniel LOCKER,
Director of Internal Revenue for
the Columbus district, said today.
On the other hand, he said,
Federal taxes are never deduc-
tible except for certain ones paid
in connection with business or
profession.
He added:
"You CAN deduct personal
property taxes, state income
taxes, real estate taxes, state OF
local sales taxes, state gasoline
taxes, auto license fees, state
capitation or poll taxes.
"You CANNOT deduct any
Federal excise taxes paid on your
personal expenditures, such as
taxes on theater admissions, furs,
jewelry, cosmetics, transporta-
ton, telephone, etc.
"You also CANNOT deduct
federal social security taxes,
hunting licenses, dog licenses,
water taxes, auto inspection fees,
taxes paid for another person.
Cigarette taxes are deductible
| lD,r 4L- cnnp,,y,,a,, in only, :, fa,u
of the 48 states. Your local In
ternal Revenue office can advise
you on this regarding your state.
"If you had state income taxes
withheld from your salary, or il
you made estimated state income
tax payments under pay-as-
you-go plan, you can deduct such
amounts.
Whenever real estate is sold
the deduction for real estate
taxes is apportioned between the
buyer and the seller according
to the number of days in the real
property taxes year that each
held the property. The tax is ap-
portioned to the seller up to but
not including the date of sale
and to the buyer beginning with
the date of sale, regardless OF
the accrual or lien dates under
local law.
IF you are a tenant-stockhold-
er in a cooperative housing ol
apartment corporation you car
deduct your proportionate share
of the real estate taxes paid BY
the cooperative.
I'm most cases, YOU are no
permitted to deduct taxes as
sessed for pavements or Other
local improvements, including
ront-foot benefits, which tent
to increase the value of youl
property. You cannot deduc
Social Security taxes paid OF
the wages of your maid or othel
domestic help.
"And you cannot deduct Socia
Security taxes or Railroad Re
tirement taxes withheld from
your wages by your employer
nor may you deduct any self
employment tax you pay on you
earnings from self-employment.
| Mr.. LOCKER said taxpayers wht
| have any questions on this sub
ject may get Document No. 5075
"Taxes." by calling CA 1-641l
Ext. 431-432, or by writing t.
ITO West Long Street, Columbus
Is, Ohio.
Short Form
That short Form 1040-A yo'
got in the mail will .save yo,
time and, eventually, money j
you can use it. The time saving
said Nathaniel LOCKER, Directo
of Internal Revenue for the Co
lumbus district, will come from
the greatere ase and speed il
filling out the card.
The money saving, he said, viii
accrue first to Uncle Sam ant
later to the taxpayers in th'
form of reduced expenses. He ex
planned the short cards can b.
processed at far less expens
than it costs to process mor'
complicated forms.
''The card you received in th'
mail" Mr.. LOCKER said, is pre-
punched especially for you
case so that it may be processet
faster and at even less cost. So
use it if you can."
HOur TAX FAX television pro
gram to be presented Saturda.
February IA at 1890 p. m. owe
WHIZ-TV will tell you ali yol
need to know about completing
the l04OA," LOCKER added Pre-
paration Of the short Form lo4