The special deduction for rent for housing may be filed only in the case that the rent is paid by a taxpayer, his (her) spouse,and lineal dependent(s) who do not own any house in the R.O.C., nor use their own residence for business or performing professional services. The deduction may be deducted from their consolidated income to the extent of NT$180,000 per year per tax return, not including government subsidy. However, the taxpayer is not eligible for the special deduction for rent for housing under any of following conditions: (i)The taxpayer's tax rate is equal to or greater than 20%. (ii) A taxpayer opts to calculate the tax payable on the total amount of dividends and earnings from his or her gross income separately with the single tax rate of 28%. (iii) The amount of basic income of the taxpayer is greater than NT$7,500,000.