12) When is it better to claim a standard deduction and when is it better to claim an
     itemized deduction?
　

It is better for alien residents of the ROC to claim itemized deductions if the taxpayer is single and the amount of his or her itemized deduction exceeds NT$46,000, or if a couple’s filing amount of itemized deduction exceeds NT$92,000 on their joint income tax return. If the amount of the itemized deduction is less than the above-mentioned figures, or the amount cannot be proved by presentation of the required receipts or certificates, it is better to claim standard deduction.