m (החלפת קישורים לעברית שבעצם כבר תורגמו)
m (עדכון קישורי רשות המסים לאחר מעבר ל-gov.il)
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<!--| חשוב2 = A [[:he:החזר מס הכנסה|tax refund]] may be received for up to 6 years retroactively from the date of the request-->
 
<!--| חשוב2 = A [[:he:החזר מס הכנסה|tax refund]] may be received for up to 6 years retroactively from the date of the request-->
 
| פיצוי = The value of the benefit is 5,232 NIS per year and 436 NIS per month  
 
| פיצוי = The value of the benefit is 5,232 NIS per year and 436 NIS per month  
| ממשל = For more information, see the [http://taxes.gov.il/IncomeTax/Documents/HoraotBitsua/10-2012.pdf execution order no. 10/2012] and the [https://taxes.gov.il/IncomeTax/Pages/IncomeTaxGuides/TaxRightsForPeopleWithDisabilities.aspx Guide to Tax Benefits for People with Disabilities] on the Tax Authority website
+
| ממשל = For more information, see the [https://www.gov.il/BlobFolder/policy/income-tax-professional-inst-10-2012/he/Policy_IncomeTaxInst_hor10-2012.pdf execution order no. 10/2012] and the [https://taxes.gov.il/IncomeTax/Pages/IncomeTaxGuides/TaxRightsForPeopleWithDisabilities.aspx Guide to Tax Benefits for People with Disabilities] on the Tax Authority website
 
}}
 
}}
 
}}
 
}}
 
{{טפסים
 
{{טפסים
| [https://taxes.gov.il/taxesformslist/itc101_2017.pdf Form 101]
+
| [https://www.gov.il/BlobFolder/service/itc101/he/Service_Pages_Income_tax_itc101.pdf Form 101]
| [http://taxes.gov.il/TaxesFormsList/itc116a.pdf Form 116a - Request for Tax Credit Due to a Disabled Family Member]
+
| [https://www.gov.il/BlobFolder/service/itc-request-for-tax-credits-disabled-relative/he/Service_Pages_Income_tax_itc116a.pdf Form 116a - Request for Tax Credit Due to a Disabled Family Member]
| [http://taxes.gov.il/TaxesFormsList/itc127.pdf Form 127 - Medical documentation]
+
| [https://www.gov.il/BlobFolder/service/itc-request-for-tax-credits-disabled-relative/he/Service_Pages_Income_tax_itc127.pdf Form 127 - Medical documentation]
 
}}
 
}}
 
{{ראו גם  
 
{{ראו גם  
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** [[Blindness and Visual Impairment|Blind]] - Children who have been diagnosed as being blind by an ophthalmologist.
 
** [[Blindness and Visual Impairment|Blind]] - Children who have been diagnosed as being blind by an ophthalmologist.
 
** [[Intellectual Developmental Disabilities]] - Children who have been diagnosed as such by a neurologist or doctor specializing in child development.
 
** [[Intellectual Developmental Disabilities]] - Children who have been diagnosed as such by a neurologist or doctor specializing in child development.
** A child with developmental delay due to a severe [[Learning Disabilities and ADD/ADHD| learning disability]] and referred by a [[:he:ועדת השמה|placement committee]] to a special education framework.  (It is not necessary to show that the child is actually enrolled in a special education program rather the notification letter to the parents from the placement committee is necessary.  See an [https://taxes.gov.il/incometax/documents/horaotbitsua/10-2012.pdf#page=14 example].  For more information see [[:he:נקודות זיכוי ממס הכנסה בעד ילד עם לקות למידה|Income Tax Credit Points for a Child With a Learning Disability.]]
+
** A child with developmental delay due to a severe [[Learning Disabilities and ADD/ADHD| learning disability]] and referred by a [[:he:ועדת השמה|placement committee]] to a special education framework.  (It is not necessary to show that the child is actually enrolled in a special education program rather the notification letter to the parents from the placement committee is necessary.  See an [https://www.gov.il/BlobFolder/policy/income-tax-inst-10-2012/he/Policy_IncomeTaxInst_10-2012.pdf#page=14 example].  For more information see [[:he:נקודות זיכוי ממס הכנסה בעד ילד עם לקות למידה|Income Tax Credit Points for a Child With a Learning Disability.]]
 
** A child that receives a [[Disabled Child Benefit]].  
 
** A child that receives a [[Disabled Child Benefit]].  
 
** A child that is eligible to receive the benefit but does not for various reasons (such as living in an institution or receiving another benefit, such as a [[Mobility Benefit]]).
 
** A child that is eligible to receive the benefit but does not for various reasons (such as living in an institution or receiving another benefit, such as a [[Mobility Benefit]]).
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===Parents whose child receives a Disabled Child Benefit===
 
===Parents whose child receives a Disabled Child Benefit===
 
*Beginning in November 2017, parents who have a child that receives a  [[Disabled Child Benefit]] can receive his/her tax credit points directly from his/her employer without going to the income tax authority office and without having to submit a medical certificate (form 127).
 
*Beginning in November 2017, parents who have a child that receives a  [[Disabled Child Benefit]] can receive his/her tax credit points directly from his/her employer without going to the income tax authority office and without having to submit a medical certificate (form 127).
*In order to claim the right the parent has to indicate and attest on [https://taxes.gov.il/taxesformslist/itc101_2017.pdf form 101] that is [[:he:חישוב מס הכנסה שנתי לשכירים|submitted to his/her employer]] at the beginning of each year (in the section where one requests a tax exemption or deduction) that:
+
*In order to claim the right the parent has to indicate and attest on [https://www.gov.il/BlobFolder/service/itc101/he/Service_Pages_Income_tax_itc101.pdf form 101] that is [[:he:חישוב מס הכנסה שנתי לשכירים|submitted to his/her employer]] at the beginning of each year (in the section where one requests a tax exemption or deduction) that:
 
**He/she is a parent of a disabled child under the age of 19 and is paid a disabled child benefit by the National Insurance Institute.   
 
**He/she is a parent of a disabled child under the age of 19 and is paid a disabled child benefit by the National Insurance Institute.   
 
**His/her spouse does not receive these tax credits.
 
**His/her spouse does not receive these tax credits.
 
**The child for whom the tax credits is on behalf, has had no income that year.
 
**The child for whom the tax credits is on behalf, has had no income that year.
 
*A certificate showing receipt of the disabled child benefit from the National Insurance Institute must be submitted with the form.  This certificate can be requested through the call center - *6050.
 
*A certificate showing receipt of the disabled child benefit from the National Insurance Institute must be submitted with the form.  This certificate can be requested through the call center - *6050.
*For more information see the [https://taxes.gov.il/About/SpokesmanAnnouncements/Pages/Ann_191117_1.aspx Notification from the Tax Authority from 19.11.2017].
+
*For more information see the [https://www.gov.il/he/Departments/news/sa-191117 Notification from the Tax Authority from 19.11.2017].
  
 
===A Parent whose child does not receive a disabled child benefit===  
 
===A Parent whose child does not receive a disabled child benefit===  
*Contact the [http://taxes.gov.il/Pages/InfoTaxesGovIl/ContactUsIncomeTax.aspx tax assessor's office in your area of residence] and submit [http://taxes.gov.il/TaxesFormsList/itc116a.pdf Form 116a - Request for Tax Credit Due to a Disabled Family Member].
+
*Contact the [http://taxes.gov.il/Pages/InfoTaxesGovIl/ContactUsIncomeTax.aspx tax assessor's office in your area of residence] and submit [https://www.gov.il/BlobFolder/service/itc-request-for-tax-credits-disabled-relative/he/Service_Pages_Income_tax_itc116a.pdf Form 116a - Request for Tax Credit Due to a Disabled Family Member].
 
*The following documents must be attached, according to the circumstances:   
 
*The following documents must be attached, according to the circumstances:   
:# If a medical diagnosis is required, a [http://taxes.gov.il/TaxesFormsList/itc127.pdf Form 127 - "Medical Certificate"] filled out by a doctor specializing in the child's disability, must be attached. The form must include medical information, a clear diagnosis and a date from which the diagnosis is valid. (For a list of situations in which form 127 is required see the [https://taxes.gov.il/IncomeTax/Documents/HoraotBitsua/10-2012.pdf#page=10 Tax Authority website].)
+
:# If a medical diagnosis is required, a [https://www.gov.il/BlobFolder/service/itc-request-for-tax-credits-disabled-relative/he/Service_Pages_Income_tax_itc127.pdf Form 127 - "Medical Certificate"] filled out by a doctor specializing in the child's disability, must be attached. The form must include medical information, a clear diagnosis and a date from which the diagnosis is valid. (For a list of situations in which form 127 is required see the [https://www.gov.il/BlobFolder/policy/income-tax-inst-10-2012/he/Policy_IncomeTaxInst_10-2012.pdf#page=10 Tax Authority website].)
:# For a child referred for [[Special Education and Integration into Regular Education|special education]] because of a severe learning disability, the  ''notification sent to the parents regarding the placement committee decision to refer the child to special education'' (see [https://taxes.gov.il/incometax/documents/horaotbitsua/10-2012.pdf#page=14 sample notification]) mjust be submitted.  '''Documentation that the child actually learns in that special education framework is not necessary'''.
+
:# For a child referred for [[Special Education and Integration into Regular Education|special education]] because of a severe learning disability, the  ''notification sent to the parents regarding the placement committee decision to refer the child to special education'' (see [https://www.gov.il/BlobFolder/policy/income-tax-inst-10-2012/he/Policy_IncomeTaxInst_10-2012.pdf#page=14 sample notification]) mjust be submitted.  '''Documentation that the child actually learns in that special education framework is not necessary'''.
 
:# For adult [[General Disability Pension]] recipients - Documentation from the National Insurance Institute indicating the rate of incapacity (74% and higher) and entitlement to the pension (Form 3286 - Section A). This documentation may be requested by calling the call center: *6050, and it will be sent by mail.
 
:# For adult [[General Disability Pension]] recipients - Documentation from the National Insurance Institute indicating the rate of incapacity (74% and higher) and entitlement to the pension (Form 3286 - Section A). This documentation may be requested by calling the call center: *6050, and it will be sent by mail.
 
:# For blind adults - [[Certificate of Blindness/Visual Impairment]]
 
:# For blind adults - [[Certificate of Blindness/Visual Impairment]]
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* [https://www.nevo.co.il/law_html/Law01/255_001.htm#Seif73|Income Tax Ordinance] - Section 45
 
* [https://www.nevo.co.il/law_html/Law01/255_001.htm#Seif73|Income Tax Ordinance] - Section 45
 
* [http://www.nevo.co.il/law_html/law01/255_551.htm Income Tax Regulations (Credit for a Disabled Individual and Credit for Expenses of Keeping a Relative in an Institution), 5756-1996] (on the Nevo website)
 
* [http://www.nevo.co.il/law_html/law01/255_551.htm Income Tax Regulations (Credit for a Disabled Individual and Credit for Expenses of Keeping a Relative in an Institution), 5756-1996] (on the Nevo website)
* [http://taxes.gov.il/IncomeTax/Documents/HoraotBitsua/10-2012.pdf Israel Tax Authority Income Tax Implementation Order 10/2012] - Entitlement to Income Tax Credit Points Pursuant to Section 45 of the Income Tax Ordinance
+
* [https://www.gov.il/BlobFolder/policy/income-tax-professional-inst-10-2012/he/Policy_IncomeTaxInst_hor10-2012.pdf Israel Tax Authority Income Tax Implementation Order 10/2012] - Entitlement to Income Tax Credit Points Pursuant to Section 45 of the Income Tax Ordinance
  
 
== Additional publications == <!--הרחבות ופרסומים-->
 
== Additional publications == <!--הרחבות ופרסומים-->
*[https://taxes.gov.il/Pages/TestNekudotZicuiCalculator2017.aspx Tax Credit Calculator for 2017-2018] - Tax Authority website.
+
*[https://secapp.taxes.gov.il/srsimulatorNZ/#/simulator Tax Credit Calculator for 2017-2018] - Tax Authority website.
*[https://taxes.gov.il/IncomeTax/Pages/IncomeTaxGuides/akalotmassehririm.aspx Tax Breaks for Employees] - Tax Authority Website.
+
*[https://www.gov.il/he/departments/guides/income-tax-guide-for--tax-relief-and-tax-coordination Tax Breaks for Employees] - Tax Authority Website.
*[https://taxes.gov.il/About/SpokesmanAnnouncements/Pages/Ann_191117_1.aspx Tax Authority announcement from 19.11.2017] - Easing of the process of getting tax credit points for parents of children with disabilities  
+
*[https://www.gov.il/he/Departments/news/sa-191117 Tax Authority announcement from 19.11.2017] - Easing of the process of getting tax credit points for parents of children with disabilities  
 
*[https://taxes.gov.il/IncomeTax/Pages/IncomeTaxGuides/TaxRightsForPeopleWithDisabilities.aspx Guide to Tax Rights for People with Disabilities] on the Israe Tax Authority website  
 
*[https://taxes.gov.il/IncomeTax/Pages/IncomeTaxGuides/TaxRightsForPeopleWithDisabilities.aspx Guide to Tax Rights for People with Disabilities] on the Israe Tax Authority website  
 
*[https://taxes.gov.il/IncomeTax/documents/hovrotnikuim/2019/atableforcalculationofincometaxfromwagesandwagesfortheyear-2019-acc.pdf Chart to help calculate income tax based on salary for January 2019 and onwards] - Tax Authority website.
 
*[https://taxes.gov.il/IncomeTax/documents/hovrotnikuim/2019/atableforcalculationofincometaxfromwagesandwagesfortheyear-2019-acc.pdf Chart to help calculate income tax based on salary for January 2019 and onwards] - Tax Authority website.

Revision as of 15:20, 27 February 2020

Introduction:

The Israel Tax Authority grants 2 tax credit points to parents of a child who is defined as "disabled" (נטול יכולת in Hebrew). (This includes an adult over the age of 18 who meets the conditions of eligibility.)
If the parents are deceased or not functioning, the benefit may be given to a sibling of the person with disabilities who has been appointed his guardian of "body and property".
Beginning in November 2017, a parent whose child receives a Disabled Child Benefit is able to receive his tax credit points directly from his/her employer without having to fill out form 127.
The value of the benefit is 5,232 NIS per year and 436 NIS per month
For more information, see the execution order no. 10/2012 and the Guide to Tax Benefits for People with Disabilities on the Tax Authority website

According to Section 45 of the Income Tax Ordinance, a parent (or child of a spouse) whose child is defined as "disabled" (נטול יכולת in Hebrew) is eligible to receive two yearly income tax credit points.

Who is eligible?

  • Israeli residents who work and whose child or spouse's child has a disability.
  • The conditions of eligibility vary depending on the child's age (whether the child is under or over the age of 18).
  • The refund is from the salary of one of the parents.
    • Separated parents who do not manage a household together, and whose child receives a child disability benefit, are each entitled to the tax points.

Children under age 18

  • The entitlement is given for children under 18 who fulfill one of the following criteria:
    • Paralyzed - Children who have been diagnosed by a neurologist or doctor specializing in child development as paralyzed in one of their limbs, or for whom a doctor has indicated that they were born without a limb or had a limb amputated.
    • Blind - Children who have been diagnosed as being blind by an ophthalmologist.
    • Intellectual Developmental Disabilities - Children who have been diagnosed as such by a neurologist or doctor specializing in child development.
    • A child with developmental delay due to a severe learning disability and referred by a placement committee to a special education framework. (It is not necessary to show that the child is actually enrolled in a special education program rather the notification letter to the parents from the placement committee is necessary. See an example. For more information see Income Tax Credit Points for a Child With a Learning Disability.
    • A child that receives a Disabled Child Benefit.
    • A child that is eligible to receive the benefit but does not for various reasons (such as living in an institution or receiving another benefit, such as a Mobility Benefit).

Adults over the age of 18

  • The entitlement is given for adults over the age of 18 who fulfill one of the following criteria:
  1. Those who are one of the following:
  2. Those who are completely dependent on their parents, i.e. those still in their parents' custody.
    • Even those living in an institution outside their parents home can be considered "completely dependent".
    • A "disabled" adult who has married another "disabled" individual and is still dependent on his/her parents may still be considered as "completely dependent" according to the assessment officer's discretion and in accordance with the specific circumstances.
  3. Those who meet the income test requirements:
    • Single adults with disabilities - Their taxable income may not exceed 169,000 NIS per year (as of 2019).
    • A married adult with disabilities - Their taxable income and their spouse's taxable income may not exceed 271,000 NIS per year (as of January 2019)..
    • For maximum income amounts in previous years and retroactive returns see below.
    • Tax-exempt income is also included for purposes of calculating income test requirements.

Eligibility of siblings who are legal guardians

  • Siblings who have been appointed to be the legal guardian over that person's body and property for someone with disabilities are entitled to the income tax credit points if their parents are no longer living or not functioning due to age or medical condition.

How to claim it?

  • A tax refund request must be submitted every year.

Parents whose child receives a Disabled Child Benefit

  • Beginning in November 2017, parents who have a child that receives a Disabled Child Benefit can receive his/her tax credit points directly from his/her employer without going to the income tax authority office and without having to submit a medical certificate (form 127).
  • In order to claim the right the parent has to indicate and attest on form 101 that is submitted to his/her employer at the beginning of each year (in the section where one requests a tax exemption or deduction) that:
    • He/she is a parent of a disabled child under the age of 19 and is paid a disabled child benefit by the National Insurance Institute.
    • His/her spouse does not receive these tax credits.
    • The child for whom the tax credits is on behalf, has had no income that year.
  • A certificate showing receipt of the disabled child benefit from the National Insurance Institute must be submitted with the form. This certificate can be requested through the call center - *6050.
  • For more information see the Notification from the Tax Authority from 19.11.2017.

A Parent whose child does not receive a disabled child benefit

  1. If a medical diagnosis is required, a Form 127 - "Medical Certificate" filled out by a doctor specializing in the child's disability, must be attached. The form must include medical information, a clear diagnosis and a date from which the diagnosis is valid. (For a list of situations in which form 127 is required see the Tax Authority website.)
  2. For a child referred for special education because of a severe learning disability, the notification sent to the parents regarding the placement committee decision to refer the child to special education (see sample notification) mjust be submitted. Documentation that the child actually learns in that special education framework is not necessary.
  3. For adult General Disability Pension recipients - Documentation from the National Insurance Institute indicating the rate of incapacity (74% and higher) and entitlement to the pension (Form 3286 - Section A). This documentation may be requested by calling the call center: *6050, and it will be sent by mail.
  4. For blind adults - Certificate of Blindness/Visual Impairment
  5. For adults with intellectual developmental disabilities - A copy of the intellectual developmental disabilities diagnosis committee decision.
  6. For adults who are paralyzed/blind/have intellectual developmental disabilities (if they are not in the special education system or receive a General Disability Pension) - Declaration from the income tax credit applicant that the individual with a disability is completely dependent, as well as documentation indicating the individual with disabilities' source and amount of income for him/herself and his/her spouse (if applicable).
  • The assessing officer may require additional documentation if they find it necessary in order to examine the entitlement.
  • The assessor's office will give the parents approval for an income tax deduction, which they must give to their employer.

Self-employed workers

Retroactive Refund

  • Parents are entitled to receive retroactive tax refunds for six years prior to the date of the request (provided that the entitlement existed during those years), plus the acceptable interest and linkage differentials on income tax.
  • In order to receive a refund a request should be submitted to the Tax Authority.
  • For more information see Income Tax Return
  • Amounts according to the income test for disabled adults in previous years:
Tax Year Annual Income Ceiling for a Married Adult Annual Income Ceiling for a Single Adult
2018 268,000 NIS 167,000 NIS
2017 267,000 NIS 167,000 NIS
2016 268,000 NIS 167,000 NIS
2015 270,000 NIS 169,000 NIS
2014 270,000 NIS 169,000 NIS

Please note

  • Tax credit points for a disabled child or adult are given in addition to the 2.25 credit points granted to an employee for being an Israeli resident.
  • Parents of two children who meet these conditions are eligible to receive double points (meaning 4 credit points total).
  • 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.

Aid organizations

Click here for a comprehensive categorized listing of healthcare organizations offering assistance and support to people with various disabilities.

Government agencies

Laws & Regulations

Additional publications

Credits