2021 How to write year -end adjustment <3> "Deduction for dependents, etc.

How is the income tax deducted every month?

　As mentioned in the first one, the salaried worker describes the amount of income tax deducted in the monthly salary statement.The income tax of 2021 (3rd year) this year is calculated from the amount of salary for the month by the "Supplementary Substanticated Tax Table", and the "Missing amount" has been paid to the month.

　If you look at the part of 299,000 yen or less of less than 302,000 yen in the "amount of salaries after deduction of social insurance premiums in the month" in the "three -year withholding tax tables", "the number of dependent relatives, etc."People: 8,420 yen, 1 person: 6,740 yen, 2 people: 5,130 yen, 3 people: 3,510 yen ... The amount paid up to seven people (the amount deducted in the month) is listed.

　The notes on the last page of the table stated that "the number of dependent relatives, etc." states that "the spouse subject to the withhold deduction and the dependent relatives subject to deduction."Let's translate this.First of all, the "spouse" is a wife seen from her husband and her husband as seen from her wife.The conditions for "withhold deduction" are as follows.

　① My total income is 9 million yen (annual income of 10.95 million yen) or less (2) my spouse income is 950,000 yen (annual income of 1.5 million yen)

　Many office workers have an annual income of 10.95 million yen or less, so the conditions of ① are clear.If your spouse is a part / part -time job and an annual income of 1.5 million yen or less, the condition of ② will be cleared.If your spouse works as a full -time employee, it will not be counted as a person because it will exceed 1.5 million yen per year."Dependent relatives for deductions" are targeted for children and parents over 16 years old or older with an income of 480,000 yen or less.If your husband is working and your wife is a full -time housewife, and one high school child is one, the number of dependent relatives will be two.

　The declaration to confirm the number of dependent relatives, etc. is a declaration of dependent deductions for 4 years of salary income earners.I don't think you'll forget to write your wife (or husband) or your child, but if you forget to write a separate parent, your monthly tax payment will increase.It is possible to recover by year -end adjustment next year, but if you forget to write in this declaration, it is likely that the tax payment will be increased without receiving a deduction for many years.