AN INCOME TAX

GUIDE FOR

HOMOSEXUALS

Preface

Any true guide to today's income tax laws would have to be as thick, and as finely printed as the huge volume reposing before me now. It is the Federal Tax Guide, Volume I (Explanations & New Developments), 1961, printed by Commerce Clearing House, Inc., from which most of the data for this article was taken by the kind permission of the Long Beach (Calif.) representative. Notations such as CCH 2888 that appear throughout the text refer to the paragraphs in the Federal Tax Guide in case any readers might wish to study the full

explanations of any of the extracts.

This is not intended as a do-ityourself instruction to filing your 1961 income tax; there are many items of common importance and knowledge upon which I will not even touch. Rather, I hope to set forth some of the lesser known portions of the tax laws and practices that I have found in my own experience to be important to the homophile taxpayer whose situation may be such that it is difficult to spell out to a strange tax consultant the particular ramifications of your relationships. It is intended more truly to help the individual decide when he or she has a tax situation that should be referred to expert advisors such as a bona-fide tax consultant or the information service at any Internal Revenue Office. Questions of wide general interest that are submitted to ONE magazine may be answered in a later issue.

by Dale Mallory

WITHHOLDING TAX STATEMENT 1961

Federal Taxes Withheld From Wages

Type or print EMPLOYER'S identification number, name, and address above.

SOCIAL SECURITY INFORMATION

INCOME TAX INFORMATION

Copy D-For Employer

$

$

$

Total F.I.C.A. Wages paid in 1961

F.I.C.A. employee tax withheld, if any

Total Wages paid in 1961

Federal Income Tax withheld,

if any

Type or print EMPLOYEE'S social security account no., name, and address above. FORM W-2-U. S. Treasury Department, Internal Revenue Service

one

EMPLOYER: This copy is provided for your convenience in keeping your withholding records.

*Before payroll deductions or "sick pay" exclusion.

c59-16-76140-1 GPO

6