16) Can a taxpayer claim an itemized deduction for rental expense?
　

A taxpayer, his or her spouse, and their lineal dependents filing jointly renting dwellings in the ROC for the family to live in (not for business use) may deduct the rental expense from his or her annual gross income with a limit of not more than NT$120,000; however, no deduction can be claimed if he or she also claims the Deduction for Mortgage Interest Paid on a Loan For an Owner Occupied Dwelling. To deduct the rental expense, the following documents must be attached：

1. Copy of lease contract and payment receipt (such as receipt from landlord, ATM receipt or remittance paper).




2. The certificate of a family member who has registered his or her residence in the dwelling for the year, or the taxpayer’s written statement to state that the house is for living only.