Parents of a deaf child who meet the conditions of eligibility may receive two yearly income tax credit points.
Who is Eligible?
- Working Israeli residents whose child or whose spouse's child is one of the following:
- Children entitled to a Disabled Child Benefit
- Children referred to one of the following special education frameworks by a placement committee:
- Special daycare
- Special education school
- Special education class in a regular education school (not including special needs homerooms within a regular education framework (כיתות מקדמות) or integrated classes)
- "Maslul 07" (reinforcement learning) in high school (grades 9-12)
How to Claim It?
- The credits can be claimed by contacting the local income tax authority office.
- The following documents must be submitted:
- Form 116a: Request for tax deduction due to a family member with disabilities. The form may be downloaded here.
- The following documentation must be attached to the form, according to eligibility:
- For children receiving or found to be eligible to receive a Disabled Child Benefit - A copy of the notice sent by the National Insurance Institute to the parents regarding eligibility for the benefit, as well as Form 127, a “medical certificate” to be completed by a doctor. The form must include medical information, a clear diagnosis and date of diagnosis.
- For children referred to special education - The placement committee's letter to the student's parents regarding its decision to refer the child to special education. Click here for an example. Approval that the child actually studied in the special education framework is not required.
- Parents with two children eligible for the credit, receive double points (i.e. 4 credit points).
- The credit is valid for one of the parents’ salaries. If the child is under the custody of only one parent, that parent may request that the credit points be given solely to him/her.
- Parents are entitled to receive tax refunds for the six years prior to the date such a request was submitted (only if the entitlement existed during those years), with the addition of interest and indexation as is customary for income tax calculations.
- If there are expenses for a child living outside the home, then the parents may choose between the income tax credit points explained above and credit for expenses incurred for a child living outside the home. See the portal of Income Tax Credit Points for more information.
- If the employee meets criteria entitling additional income tax credit points, he may receive the aggregate of all the credits, in accordance with each criterion (unless otherwise stated). For details on these entitlements, see the portal page Income Tax Credit Points.
Laws and Regulations
- Income Tax Ordinance – Section 45
- The Israel Tax Authority - Income Tax Implementation Order 10/2012: Entitlement to Income Tax Credit Points Pursuant to Section 45 of the Income Tax Ordinance
- “Makom Meyuhad” website
- English translation and maintenance by The Shira Pransky Project.