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50 HERBERT LLOYD^S VAUDEVILLE GUIDE INCOME TAX AND EXEMPTIONS. (The following announcement has been issued by the Internal Revenue Department for the information and guidance of theatrical players in making up income tax returns.) EXPENSES ALLOWED AS DEDUCTIONS Advertising. Cartage and freight on scenery and effects. Cleaning, laundering, pressing and repair of stage costumes. Commissions paid to agents and booking offices. Insurance on stage scenery and effects. Music and stage effects which have a life not exceeding one year. Powder, paint, etc. Salaries and wages of assistants and helpers. Storage of scenery and stage effects. Telephone and telegraph messages and postage in connection with business. Traveling expenses, including railroad fares, taxi and bus hire, excess baggage, transfer of baggage, etc., but not including hotel bills, boarding, lodging or meals. Personal, living, and family expenses are not deductible from gross income. Expenses incurred by your wife or husband or children travel- ing with you for pleasure or companionship, who do not assist you pro- fessionally, are not deductible. DEPRECIATION. Payments for the purchase of musical instruments, costumes, wigs, scenery and other stage effects with an estimated life of more than one year are not deductible from gross income, but under the heading "Depreciation," artists may claim a reasonable amount for the deprecia- tion arising from wear and tear of such articles. This depreciation is allowable only in respect to costumes, etc., used exclusively in connection with the artist's profession. EXEMPTIONS ALLOWED. Single man or woman ; $1,000.00 Married person living with wife or husband 2,000.00 Each child under eighteen years of age dependent upon parent for support 200,00 for support 200.00 The exemption of a married couple without dependent children can in no case exceed 2,000.00 It is highly desirable that each artist keep a book showing on the left-hand page the amount of money received each week, and on the right-hand page, all deductible expenses. Always get bills. Business firms are allowed the expenses of their travelers which same rule is applicable to Performjers in a reasonable sense who own their own homes wherein they keep their families, provided there is no monetary income derived from the house and it is occupied solely by his or her family. The question in point being that they have a room to sleep in at home for which they pay taxes or rent but their line of work calls for them to be away a portion of the year with the added expense of a hotel room which should be chargeable as a deduction. This applies to the hotel room only and not the meals as that is an expense they would have either at home or away. This suggestion is not authentic but allowable by any fair minded Revenue Collector. Play fair with the Government and do not attempt to obtain this deduction for a house owned by some relative or from a house that you might receive rental.