Can I still claim the full year's dependent deduction if I haven't worked for 12 months?
I started working in the middle of the year, but I've been raising my child since the beginning. Am I eligible for a dependent's tax deduction for the full 12 months? This is a question from Ms. Le Thanh H. (Bach Ha commune, Nghe An province).
Reply:
According to point c, clause 1, Article 9 of Circular 111/2013/TT-BTC, the personal allowance for dependents is determined based on the month the obligation to support arises, regardless of the working time in the year.
Specifically, if a taxpayer has not provisionally calculated the dependent deduction during the year, they are still entitled to the deduction from the month the obligation to support arose during the tax finalization process, provided the dependent has been legally registered.
Therefore, in Ms. H's case, even though she only started working in the middle of the year, if she had the obligation to support her child from the beginning of the year and registered the dependent according to regulations, she would still be entitled to the dependent tax deduction for the full 12 months of the year.
However, to be accepted, taxpayers must meet the following conditions:
- Dependents have been registered and assigned tax identification numbers;
- Complete the registration within the prescribed timeframe (in the case of other dependents, registration must be completed no later than December 31st of the tax year);
- Each dependent can only be claimed as a tax deduction for one taxpayer in the same year.
