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Whether the conditions meeting the special deduction for the disabled can be used to claim the special deduction for long-term care?

Ms. Lin called to ask: If the dependent relatives meet the disability criteria, in addition to claiming the special deduction for the disabled when filing the 2020 individual income tax return, can the special deduction for long-term care be claimed as well?


The National Taxation Bureau of Kaohsiung, Ministry of Finance stated that the special deduction for the disabled can be claimed in the 2020 individual income tax return filing for the dependent relatives who have disability cards or certificates of disability, and who are patients stipulated in Paragraph 4, Article 3 of the Mental Health Act. In addition, in order to promote the long-term care policy and appropriately reduce the burden of low- and middle-income family members in caring for the physically or mentally disabled, the government stipulates in the Income Tax Act that the special deduction for long-term care may be claimed; however, it still needs to meet the requirements for the physically and mentally disabled in need of long-term care as announced by the central health and welfare competent authority. For example, only the following can claim the deduction for long-term care: a person who has obtained a diagnosis of physical or mental incapacity from a specific medical institution based on the Barthel Index, has a certificate of disability, or has long-term care needs, and meets the requirements of Subparagraph 9, Paragraph 1, Article 46 of the Employment Service Act to hire a domestic care giver; or a person who lives in a residential long-term care institution; or a person who is disabled diagnosed by the government long-term care assessment in accordance with the provisions of Article 8 of the Long-Term Care Services Act and has received long-term care services. Therefore, the supporting documents for the special deduction for the disabled are not equivalent to the requirements for the special deduction for long-term care.


The Bureau further stated that the long-term care deduction applies to those who hire foreign domestic caregivers, those who are of long-term care disabling levels 2 to 8 and use long-term care benefits and payment standard services, those who stay in residential service institutions for at least 90 days, and those who are self-cared at home. Among them, those physically or mentally disabled who are self-cared at home should obtain the “Diagnosis Certificate of Illness and Disability." In addition to meeting the aforementioned qualifications, the long-term care deduction cannot be claimed by those who have any of the following circumstances:


(1)After claiming the special deductions for pre-school children and long-term care, the tax rate applied to the taxpayer or the spouse is above 20%.


(2)The taxpayer chooses to calculate the tax payable separately at the tax rate of 28% based on the total amount of dividends and earnings of the tax filing household.


(3)The amount of basic income of the taxpayer exceeds NT$6.7 million.


The Bureau stated that if the public has related questions, they can call the toll-free service number 0800-000-321.

 

Contact: Mrs. Chen, the Assessor of the Second Affair Division.


TEL: 07-7256600 ext.8709

Issued:National Taxation Bureau of Kaohsiung Release date:2021-02-09 Last updated:2021-02-09 Click times:369