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
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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