{"id":10108,"date":"2022-12-27T16:57:05","date_gmt":"2022-12-27T08:57:05","guid":{"rendered":"https:\/\/control2.mcu.edu.tw\/10108\/"},"modified":"2023-06-13T12:46:49","modified_gmt":"2023-06-13T04:46:49","slug":"can-a-taxpayer-claim-an-itemized-deduction-for-rental-expense","status":"publish","type":"post","link":"https:\/\/control.mcu.edu.tw\/en\/10108\/","title":{"rendered":"Can a taxpayer claim an itemized deduction for rental expense?"},"content":{"rendered":"<p><span style=\"color: #000000\"><span style=\"font-size: 18px\">Mincyuan Office, National Taxation Bureau of the Central Area, Ministry of Finance stated that a taxpayer, his\/her spouse, and their lineal dependents filing jointly who rent a residence in the R.O.C. (not for business purpose), may deduct the rental expense from his\/her annual gross income with a limit of NT$120,000; however, no deduction can be claimed if he\/she also claims the Deduction for Mortgage Interest Paid on a Loan for an Owner-Occupied Residence. To deduct the rental expense, the following documents must be attached:<\/span><br \/>\n<span style=\"color: #000000\"><span style=\"font-size: 18px\">1. Copy of lease contract and payment receipts (such as receipts from the landlord, ATM receipts, or remittance papers).<\/span><br \/>\n<span style=\"color: #000000\"><span style=\"font-size: 18px\">2. The certificate of a family member who has registered residence in the Household Registration Office or registered residence on his\/her ARC for the related fiscal year. <\/span><\/p>\n<p><span style=\"color: #000000\"><span style=\"font-size: 18px\">For questions or concerns, you are welcome to visit the website of the National Taxation Bureau of the Central Area, Ministry of Finance <a style=\"color: #000000\" title=\"\uff08Provided by Miss Huang Shin-Yi, Mincyuan Office, Tel No. 04-23051116 Ext. 215\uff09\" href=\"https:\/\/www.ntbca.gov.tw\/\" target=\"_blank\" rel=\"noopener\">(https:\/\/www.ntbca.gov.tw),<\/a> or dial the toll-free phone number 0800-000-321. We will serve you with all sincerity.<\/span><\/p>\n<p><span style=\"color: #000000\"><span style=\"font-size: 18px\">\uff08Provided by Miss Huang Shin-Yi, Mincyuan Office, Tel No. 04-23051116 Ext. 215\uff09<\/span><br \/>\n<span style=\"color: #000000\"><span style=\"font-size: 18px\">\uff08Provided by Miss Huang Shin-Yi, Mincyuan Office, Tel No. 04-23051116 Ext. 215\uff09<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mincyuan Office, National Taxation Bureau of the Central Area, Ministry of Finance stated that a taxpayer, his\/her spouse, and their lineal dependents filing jointly who rent a residence in the R.O.C. (not for business purpose), may deduct the rental expense from his\/her annual gross income with a limit of NT$120,000; however, no deduction can be claimed if he\/she also claims &#8230; <\/p>\n<div><a href=\"https:\/\/control.mcu.edu.tw\/en\/10108\/\" class=\"more-link\">Read More<\/a><\/div>\n","protected":false},"author":11,"featured_media":10607,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_themeisle_gutenberg_block_has_review":false,"_vp_format_video_url":"","_vp_image_focal_point":[]},"categories":[2,23],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/posts\/10108"}],"collection":[{"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/comments?post=10108"}],"version-history":[{"count":2,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/posts\/10108\/revisions"}],"predecessor-version":[{"id":10792,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/posts\/10108\/revisions\/10792"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/media\/10607"}],"wp:attachment":[{"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/media?parent=10108"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/categories?post=10108"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/tags?post=10108"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}