年末調整は便利だが、便利ゆえの落とし穴も

The year -end adjustment is a procedure for calculating the accurate income tax amount when the income for one year is confirmed, and calculating the excess tax amount (withholding amount), which had been deducted from the salary in advance.

Employees submit a "Dependent Deduction Form" every year before the first salary day of the year.The company confirms how many dependent relatives are from the submitted "Dependent Deduction Declaration Form" and determines the withholding amount based on the salary after deducting social insurance premiums.

In principle, the year -end adjustments are those who have submitted a "dependent deduction tax return" to their employer, and submit them even if there are no relatives who are dependent.However, a certain person is not subject to year -end adjustment, such as salary income exceeding 20 million yen, so it is necessary to file a final tax return.

The year -end adjustment is a convenient system that saves the trouble of declaration and tax payment for salaries.However, there are pitfalls due to convenience.

別居の親や失業中の子も扶養親族にできる

Every year, it is a "dependent deduction tax return" that is submitted like a ritual, but is often seen inadvertently declared despite being a subject of dependent relatives.The leak is the column of "dependent relatives (16 years old or older)".

Dependent relatives for deductions are non -spouses who have taxpayers and livelihoods and have less than a certain amount of income.If your child is a student, you will not forget it, but if a child who has become a member of society is unemployed and the parent is borne by the parent, you may have forgotten the declaration.

Even if you receive basic allowance from employment insurance, you can receive deductions.However, the story is different if you can be a dependent of health insurance.If the amount received is 3612 yen or more (60 years old and over 5,000 yen or more), you will not be able to enter your family.

Some people do not use their parents' dependent deductions.If you live with your parents and pay for your living expenses, you can use a deduction of 580,000 yen per person, and if you are not living together, if you are always sending out your living expenses, you can make a living.It is considered to be, and a 480,000 yen deduction can be used.There is no requirement for blood, so it is OK for parents -in -law (Chart 1).

However, the condition is that the total income amount for the parent is 480,000 yen or less (salary income is less than 1.03 million yen for salaries only).If you are 65 years old or older who live with pension income alone, if the per capita pension is 1.58 million yen or less per year, it will be dependent.