{"id":10160,"date":"2023-03-02T09:59:26","date_gmt":"2023-03-02T01:59:26","guid":{"rendered":"https:\/\/control2.mcu.edu.tw\/10160\/"},"modified":"2025-05-03T16:10:23","modified_gmt":"2025-05-03T08:10:23","slug":"can-a-taxpayer-claim-an-itemized-deduction-for-rental-expense-3","status":"publish","type":"post","link":"https:\/\/control.mcu.edu.tw\/en\/10160\/","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=\"https:\/\/www.ntbca.gov.tw\" 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><\/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\/10160\/\" class=\"more-link\">Read More<\/a><\/div>\n","protected":false},"author":11,"featured_media":11776,"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\/10160"}],"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=10160"}],"version-history":[{"count":2,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/posts\/10160\/revisions"}],"predecessor-version":[{"id":10784,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/posts\/10160\/revisions\/10784"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/media\/11776"}],"wp:attachment":[{"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/media?parent=10160"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/categories?post=10160"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/tags?post=10160"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}