For taxpayers to apply for a child allowance, the child must be:
- under the age of 18
- Be at least 18 years old but lack the ability to work due to physical or mental problems
- Over 18 years old but under 25 years old, and have received full-time education from any university, college, school or similar educational institution
Taxpayers will also receive a higher child allowance in the year of their child’s birth. As all child allowances can only be applied for by the taxpayer or spouse, both parties must agree on who will nominate the application. In the case of separation or single parent, both parents apply for the child allowance for a child together, and both parties must also agree on the share of the child allowance. If they fail to reach an agreement, the Commissioner of Inland Revenue will consider their respective support for the child And the contribution of education to determine the proportion of apportionment.
The above information is for reference only. If in doubt, we welcome your tax inquiries