|
Q:
|
Can a taxpayer file dependent support for his/her stepchildren?
|
|
A:
|
If the stepchildren is depending on the taxpayer’s support, according to “Taxpayer’s Children” stipulated in the Income Tax Act Article 17 Paragraph 1 Subparagraph 1 and 2, tax allowance, special deduction for educational tuition, and special deduction for pre-school children are applicable.
|
Q:
|
What are the requirements for filing dependent support for siblings in Taiwan?
|
A:
|
A taxpayer can file for spouse’s or own siblings’ dependent support who are under the age of 20, or over the age of 20 but receiving support due to attending school, physical or mental disability, or incapable of earning a living. For siblings over 20 years old and being supported by the taxpayer should attached a copy of school attendance proof, certificate or handbook of disability, or a doctor’s diagnosis certificate when filing the case. For “school attendance proof”, only formal school enrollment is acceptable. The proof of enrollment can be the payment receipt of the current year, a copy of the student ID, graduation certificate, or the certificate of enrollment.
|
Q:
|
What are the requirements for filing dependent support for other relatives in Taiwan?
|
A:
|
Other relatives or family members of a taxpayer (such as uncle, nephew, grandchildren, etc.), in accordance with the Civil Code Article 1114 Subparagraph 4 (the head and the members of a house) and Article 1123 Paragraph 3 (persons who are not relatives but who live in the same household with the object of maintaining the common living permanently are deemed to be the members of the house), who are under the age of 20 or over 20 due to school attendance, physical or mental disability or incapable of earning a living, and indeed supported by the taxpayer, are capable for the dependent tax allowance. The following relevant documents should be attached when filing for the case:
The taxpayer lives in the same household with other relatives or family members for the purpose of living together permanently, and with the same household register: a photocopy of the household register or ID card or other relative supporting documents.
The taxpayer lives in the same household with other relatives or family members for the purpose of living together permanently but with different household register: an affidavit on accepting the taxpayer’s support by the dependent and his/ her guardians, and other relative supporting documents.
|
Q:
|
What are the documents needed for filing the dependent support of relatives who are incapable of earning a living in Taiwan?
|
A:
|
The filing should subject to one of the following requirements:
Those who have a certificate of disability (or handbook).
Those who are unable to work or need long-term treatment due to or yet-to-be recovered from physical disability, mental disorder, intellectual disability, major illness. Hospital or doctor’s proof is required.
The taxpayer and his/ her spouse’s elder lineal relatives by blood under 60 years old, whose income in the current year does not exceed the tax allowance.
|
Q:
|
How does a taxpayer file for his/ her dependents who are reaching the age of 20 or will be graduated in the middle of the year?
|
A:
|
The children or siblings of the taxpayer who have reached the age of 20 or graduated with the age of 20 or above in the middle of the year can choose to declare independently or be filed as dependent relatives by the taxpayer. If he/ she chooses to be filed as dependent relatives, the taxpayer can still enjoy the annual tax allowance. However, if the dependent relatives have an income, they should declare it as well.
|
FAQ
