As it is the individual income tax filing period, to help newly married or recently divorced couples understand the rules of joint filing under Article 15 of the Income Tax Act and avoid supplementary tax and penalties, the National Taxation Bureau of Kaohsiung, Ministry of Finance provides the following examples illustrating the correct filing methods for couples who marry or divorce during the taxable year.
| Marriage |
Person A: Marriage registration date: February 1, 2025.
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Filing in 2025 for the 2024 taxable year: Since no marriage existed in 2024, Person A and his spouse must file separate income tax returns. Filing jointly would constitute an improper claim for exemptions and may result in penalties. |
| Filing in 2026 for the 2025 taxable year: Since the marriage occurred during 2025, the couple may choose to file separately or jointly. |
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| Divorce |
Person B: Divorce registration date: March 20, 2025. |
Filing in 2025 for the 2024 taxable year: Since the marital relationship still existed in 2024, Person B and his spouse must file jointly. Filing separately may result in omitted reporting of the spouse’s income and lead to penalties. |
| Filing in 2026 for the 2025 taxable year: Since the divorce occurred during 2025, the taxpayer may choose to file separately or jointly with the ex-spouse. |
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| Exceptions: Taxpayers who meet the criteria under the “Standards for Recognizing Separate Filing and Tax Calculation by Taxpayers and Their Spouses Living Apart” may file individually even while still legally married. |
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The Bureau would like to remind taxpayers that when filing taxes for the year 2025, they are reporting income earned in the previous year (2024). Marital status may change over time. Taxpayers who married or divorced during the 2024 taxable year may choose to file jointly or separately with their spouse when filing their 2024 individual income tax return in 2025. When choosing joint filing, taxpayers should note that they cannot access their spouse’s income data through the online filing system using their own credentials. Instead, they must use their spouse's credentials (with authorization) to retrieve the information separately. This prevents situations where failure to report the spouse’s income leads to supplementary tax penalties.
For further inquiries, please call the toll-free service hotline 0800-000-321 or visit the Bureau’s website (https://www.ntbk.gov.tw) to make inquiries online using the National Tax Smart Assistant “National Tax Helper.”
Provided by: Legal Affairs Division— Violations Section
Contact Person : Section Chief Yi-Yin Hsu Telephone: (07)7256600 ext. 7550
Drafted By : Shu-Juan Chen Telephone: (07)7256600 ext. 7552