Spouse Deduction II



If the spouse has only earned income, is it possible to deduct if the total salary is less than 5 million won?


Yes, it's possible.

Even if your spouse is living overseas and you can prove her income is less than 5mil.won, she can be your dependent.


Spouse deduction is possible if the total salary is less than 5 million won if there is only earned income.

In principle, if the annual income amount is less than 1 million won, it meets the income requirements.


If your spouse only have earned income, you can deduct it as it meets the income requirements exceptionally, even though the total salary is less than 5 million won (1.5 million won in earned income).


In addition, spouse deduction is possible regardless of the size of the income if there is only daily earned income.


If my spouse has daily earned income, is it possible to deduct my spouse?


Yes, it's possible.


Daily earned income is separate taxable income that ends the tax obligation withholding tax when receiving daily income, and separate taxable income is not included in the annual income amount of 1 million won, so the Spouse deduction is possible regardless of the size of income.