זיכוי בגין ילד נטול יכולת
זיכוי בגין ילד נטול יכולת עובד זכאי לשתי נקודות זיכוי בגין ילד משותק, עיוור או מפגר (סובל מפיגור שכלי או מפיגור התפתחותי לעומת בני גילו בשל לקות למידה חמורה או בשל מחלה קשה). בגין ילד הסובל משיתוק, עיוורון, פיגור שכלי או מאוטיזם,
יש להמציא לפקיד השומה
- אישור רפואי על גבי טופס 127
- טופס 116 א' (בקשה לזיכוי ממס בגין ילד נטול יכולת). בגין ילד הסובל מלקות למידה חמורה של קשב וריכוז ו/או היפר- אקטיביות,
- הודעה של ועדת השמה על הפניית הילד למסגרת לחינוך מיוחד
- אישור ממנהל הגן/בית הספר כי הילד לומד בפועל במסגרת לחינוך מיוחד.
בגין ילד הסובל ממחלה קשה הגורמת לו לפיגור התפתחותי לעומת בני גילו, יש להמציא בנוסף לטפסים 127 ו-116 א', אישורים לפי דרישות פקיד השומה בהתאם לנסיבות המקרה.
מתן ההנחה מותנה בכך שהכנסות נטול היכולת אינן עולות על 167,000 ₪ בשנת המס (נכון לינואר 2017) ואם יש לו בן זוג שהכנסותיהם אינן עולות על 267,000 ₪ בשנת המס (נכון לינואר 2017).
העובד לא יוכל לקבל נקודות הזיכוי בגין ילד נטול יכולת אם הוא נהנה מזיכוי במס בשל הוצאות החזקת אותו ילד במוסד מיוחד.
**** חוזר מס הכנסה בנושא זכאות לנקודות זיכוי מכוח סעיף 54 לפקודת מס הכנסה
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