According to the National Taxation Bureau of Kaohsiung, Ministry of Finance, if an individual dies during the year, the annual income tax return for the income in the year of death should still be filed, except for those whose gross individual income for the entire year does not exceed the total of the exemptions and standard deduction stipulated in the current year may be exempt from filing the annual income tax return.

The Bureau further explained that if the deceased has a spouse survived, the deceased's exemption and standard deduction can be fully deducted if the spouse files a joint tax return or if the eligible taxpayer listed the deceased as a dependent relative. If the deceased does not have a spouse, or if the spouse is not a resident of the R.O.C. or does not meet the provisions on dependents, the executor of the will, heir or estate administrator shall file a tax return within three months of the date of death of the deceased, and shall assume all relevant tax filing obligations within the scope of the deceased's estate. The deceased's exemption and standard deduction shall be deducted pro rata to the deceased's number of days alive in the year.

For example, if person A died on August 31, 2021 and his spouse B who resides in the R.O.C. survived, when B files the 2021 individual income tax return before May 31, 2022, B should file a joint tax return with B as the taxpayer and A as the spouse, and the exemption and standard deduction for person A would be fully deductible. On the other hand, if person A did not have a spouse or does not meet the provisions on dependents, but had income, his exemption of NT$58,586 (NT$88,000 × 243 days/365 days) and the standard deduction of NT$79,890 (NT$120,000 × 243 days/365 days) can be deducted, and the executor of the will, heir or estate administrator should file the annual income tax return before November 30, 2021.

The Bureau urged that if an individual dies during the year, his/her annual individual income tax return should be filed jointly by his/her spouse or a taxpayer who meets the provisions on dependents according to the regulations, or filed by the executor of the will, heir, or estate administrator on his/her behalf within the prescribed period.

Contact: Ms. An, the Assessor of Planning Division
TEL:07-7256600 ext. 7772