Q: My spouse is a new resident, and we have been filing joint comprehensive income tax returns for years. However, during the May filing period, why can't I retrieve my spouse's income and deduction information? What should I do?
A: Under current regulations, during the May filing period, taxpayers cannot directly retrieve the income and deduction data of a new resident spouse without a National Identification Card (ID) number. Instead, the taxpayer must use the spouse's Alien Resident Certificate (ARC) to query the information and complete the joint filing.
Q: I am a new resident. Why is my information missing from the tax calculation notification received by my husband? What should I do?
A: The tax calculation notification only includes individuals with a National Identification Card (ID) number. To file jointly, the taxpayer must manually or digitally input the relevant information through paper forms, QR codes, or online systems to complete the filing.
Q: If I am separated from my spouse due to marital discord or domestic violence, making joint filing and calculation difficult, what should I do?
A: If separated for more than six months, you can file individually by submitting a court ruling for separation or a domestic violence protection order. Mark "separation" in the tax filing, allowing taxes to be calculated separately, similar to single taxpayers. If these conditions are not met and joint filing is unfeasible, the taxpayer must still provide the spouse's name and National ID number on the form. The National Taxation Bureau will calculate the taxes jointly. To request separate tax bills, attach a written application.
Q: Can medical expenses incurred abroad for my new resident parents or children be deducted when filing comprehensive income tax?
A: Yes, medical expenses incurred abroad for new residents' parents or children can be deducted, provided they are supported by official documentation from public hospitals, non-profit hospital organizations, or university-affiliated hospitals. Documents required include the original receipt with payer details, bills, proof of payment, and certifications of the hospital's organization. These expenses can be itemized as deductions from the total comprehensive income for the relevant tax year.
Q: If a new resident has not yet obtained a National Identification Card and the spouse is the taxpayer during the May filing period, can any tax refund due be returned directly to the new resident instead of the spouse?
A: When filing comprehensive income tax, if the refund method selected is a deposit to a bank account, the refund can be directed to the designated account. This account may belong to the taxpayer, spouse, or a dependent listed in the filing, as long as it is a local or foreign bank account denominated in New Taiwan Dollars (TWD). The refund will be deposited into the specified account on the refund date.
By providing a copy of the court ruling or a domestic violence protection order as proof, you can declare "separation" on your tax filing, allowing separate tax calculation. (Photo / Sourced from Taipei National Tax Bureau's Tax Assistant FB page)
