- Article 15 of the Income Tax Act stipulates that the income of an alien's spouse be filed jointly with that of the alien. However, the tax due on the spouse's salary may be chosen to be calculated separately. Such tax due should be filed jointly with the alien's. In the case of spouses living in different areas, either the husband or the wife may file the income tax return at the Foreign Affairs Office of the National Tax Administration in the district where he or she lives.
- For any non-resident of the Republic of China having income from sources in the ROC and whose spouse is resident of the ROC, the non-resident may choose to file income tax return jointly with the spouse or file his or her own income at the tax rate of non-ROC residents. If the non-resident chooses to file his or her own income separately, his or her income should not be incorporated in the consolidated income of the resident spouse. Also, the tax withheld and the tax due which the non-ROC resident taxpayer paid cannot be credited to the tax of the spouse who is a resident of the ROC and the related exemption and deduction cannot be claimed when calculating the ROC resident spouse's tax due.
- In the case that a couple marries or divorces during the interim of the year, they may choose to file income tax returns jointly or individually for that fiscal year. Presentation of a certificate of marriage or divorce is required at the time of filing. Further, under the condition that a double claim is not permitted to be made, the couple may determine which party may claim any related exemption(s);otherwise, such exemptions should be claimed by the current or former spouse who actually provides/provided financial support.
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