Under what circumstances can I apply for single parent allowance?

If a taxpayer wants to apply for a single parent allowance, he needs to meet the following conditions in the year of claiming:

• Be single, divorced, widowed or married throughout the year of the claim but separated from the spouse throughout the year.

• He has applied for the single-parent allowance for a child and has already received the child allowance for that child.

• You can’t just pay for the child’s living and education expenses. He has to prove that he has the sole or main power to bring up and take care of the child.

A taxpayer can only apply for the single-parent allowance for one child, and he will no longer receive the single-parent allowance for the second or subsequent children. For the same child, if more than one person is eligible for the single-parent allowance, the Commissioner of Inland Revenue will consider each individual’s independent or major contribution to the same child during the tax year, or the Commissioner of Inland Revenue considers other fair and unbiased contributions. Decided basis for apportionment.

Example one

A and B are not married couples, they just live together, and they are single. A has a son C with his ex-wife, and B has a daughter D with his ex-husband. A’s ex-wife did not claim C’s child allowance, and B’s ex-husband did not claim D’s child allowance. ABCD lives together, and A and B take care of their dependent children C and D.

A fills in the tax return to apply for the child allowances of C and D. D is the biological daughter of B, and D is not the biological daughter of A. Even if A supports D, he cannot obtain the child allowance of D. C is born to A and A has a share in supporting C, so A can get C’s child allowance. Since A has received C’s child allowance, and A and C live together, A has to take care of C alone, and A can also receive C’s single-parent allowance.

Example two

Father A and mother B have been separated for more than a year. They have a son C. A and B together support son C. Each pays half of the teaching and living expenses for C. A and B also agree to live with A from January to June each year. A is mainly taken care of, and B lives with C from July to December each year and is taken care of by B. A and B also claim C’s child allowance and single parent allowance. Since each of A and B pays half of the support, everyone can agree to claim half of the child allowance. In addition, each of A and B takes care of C for half a year, and each person can get half of the single parent allowance.

The above information is for reference only. If in doubt, we welcome your tax inquiries

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