Tax Advice

Members of the Maryland Association of Certified Public Accountants are answering readers' tax questions in advance of the April 17 filing deadline. I am a college student and I worked during 1999, but my employer did not withhold taxes. I'm filing the 1040 EZ and I find that I owe some money. Also, my parents claim me as a dependent. Is there any kind of a credit for a college student? People are telling me that college students are supposed to not pay on the first $6,000 of income. There is no credit for college students, per se. There are credits for certain tuition payments; however, these would be available to you only if your parents did not claim you as a dependent.

Members of the Maryland Association of Certified Public Accountants are answering readers' tax questions through April 15.Q: If someone is receiving Social Security benefits, but you still provided more than half of their support, can you still claim them?A: Yes. To claim people as dependents you must furnish more than half of their support. In determining whether you furnish more than half of a dependent's support, you must compare your contribution with the support the dependent received from all sources.

Here are answers from members of the Maryland Association of Certified Public Accountants to readers' tax questions. The Sun will publish answers through April 15.Q: My daughter was married July 10. Can I claim her as an exemption half the time or full time for 1993?A: Probably not. The IRS does not allow partial year deductions. The only way you can claim a married child as a dependent is if the child does not file a joint return and otherwise qualifies as a dependent. But, if your daughter and her husband do file a joint return but aren't required to (e.g.