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Internal Revenue Service estimates 2,539,000 individual income tax returns for 1985 will be filed by Virginians. Approximately 2,500 returns will come from the Rappahannock area, according to IRS figures.
The 1985 tax forms are generally unchanged from last year. There arc, however, a number of changes in the tax laws to consider when completing the returns.
The tax tables and schedules have been adjusted so that inflation will not increase taxes. Indexing has also increased to $1,040 the amount allowed as a deduction for each exemption claimed on the return and the zero bracket amounts for all filing statuses have increased. The amount for single individuals is now $2,390 and for married persons filing a joint return the figure is $3,540.
There are changes related to divorced and separated individuals. The exemptions for children of divorced or separated parents will be claimed by the parent having custody unless that parent waives the right to, claim the exemption or a pre-1985 written agreement states the non-custodial parent can claim the child. Under a pre-1985 agreement, the non-custodial parent must provide at least $600 for the child’s support. Those individuals recently separated from their spouse may file as unmarried if they did not live with their spouse-at all during the last six months of the year and their child is living with them.
Beginning in 1985, the deduction for use of a car in performing services for a charitable organization has increased to 12 cents per mile. If the total deductions for gifts of property is more than $500, a form listing the property must accompany the tax return. For 1985, if individuals do not itemize deductions, they may deduct one-half of their charitable contributions.
Thoslf individuals who use their automobiles for business purposes can claim 21 cents per mile for the first 15,000 miles of business use of their car in 1985.
Original owners of a diesel-powered car, van or light truck after January 1, 1986 may be entitled to a one-time credit or refund of diesel fuel tax.
Additional information on these topics and other changes appears in the instructions which come with the tax package.
Last year some Virginians may have received their refunds later than usual because of problems that
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