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Relative on our huji, can we claim him?

ROC taxes, overseas payment of taxes, withholding rates, general tax liability issues, and other tax-related matters
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Relative on our huji, can we claim him?

Postby marasan » 23 Dec 2015, 10:56

My wife's nephew put his name in our huji so that he could be in our district for school reasons.

So does that mean we can claim him as a dependent for Taiwan taxes? Thanks.
marasan
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Re: Relative on our huji, can we claim him?

Postby hansioux » 23 Dec 2015, 11:23

marasan wrote:My wife's nephew put his name in our huji so that he could be in our district for school reasons.

So does that mean we can claim him as a dependent for Taiwan taxes? Thanks.


For direct relatives, i.e. parents, children, brothers, sisters and so on, living together is not the main factor of claiming a dependent, the act of supporting the dependant’s finances is.

Non-direct relatives, such as nephews, would have to be living in the same house, while being supported by you, for you to be able to claim. Still, the act of living in the same house would do, Huji isn't necessary.

Your nephew would also have to be under 20 (or above 60, it happens sometimes). If your nephew fits the bill, you would need to sort it out with your nephew's parents, before actually claiming him.

Actual regulations:
軍教人員薪資所得於101年恢復課稅施行前,納稅義務人的其他親屬或家屬,如果未滿20歲或滿60歲以上無謀生能力,且與納稅義務人同居一家,確受納稅義務人扶養的話,可以列報扶養親屬免稅額,但受扶養者的父母如果是現役軍人或托兒所、幼稚園、公私立國中、小學的教職員,則不可以列報。
自101年度起,納稅義務人的其他親屬或家屬,合於民法之相關規定,未滿20歲或滿20歲但因在校就學、身心障礙或無謀生能力,確係受納稅義務人扶養者,納稅義務人可以列報該扶養親屬免稅額。申報時應檢附下列有關的證明文件,供稽徵機關查核:
1.納稅義務人與其他親屬或家屬以永久共同生活為目的同居一家,且同一戶籍者:戶口名簿影本或身分證影本或其他適當證明文件。
2.納稅義務人與其他親屬或家屬以永久共同生活為目的同居一家,惟非同一戶籍者:受扶養者或其監護人註明確受納稅義務人扶養之切結書或其他適當證明文件。
3.如果受扶養者未滿20歲,還應檢附其父母親服務機構掣發的在職證明或薪資所得扣繳憑單或投保單位開立的全民健康保險的繳費收據或其他適當證明文件(100年度及以前案件);如果受扶養者滿20歲以上在校就學或身心障礙或無謀生能力,則應檢附在校就學證明或身心障礙手冊影本(或身心障礙證明影本)或醫師診斷證明或其他足以證明無謀生能力的證明文件。
(財政部86年2月20日台財稅第861885119號函)
(所得稅法第17條第1項第1款第4目)
Don't confuse me with your reasonableness.
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hansioux
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Re: Relative on our huji, can we claim him?

Postby marasan » 23 Dec 2015, 11:29

hansioux wrote:For direct relatives, i.e. parents, children, brothers, sisters and so on, living together is not the main factor of claiming a dependent, the act of supporting the dependant’s finances is.

Non-direct relatives, such as nephews, would have to be living in the same house, while being supported by you, for you to be able to claim. Still, the act of living in the same house would do, Huji isn't necessary.

Your nephew would also have to be under 20 (or above 60, it happens sometimes). If your nephew fits the bill, you would need to sort it out with your nephew's parents, before actually claiming him.


He doesn't live with us. Just using our address for school purposes. Thanks much for the quick reply.
marasan
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