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  • Invalid and invalid carer tax offset calculator

    Work out the amount of the invalid or invalid carer tax offset you can claim from the 2015 income year and onwards.

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    Before you use this calculator

    The calculator results are based on the information you provide at the time of calculation. You should use the results as an estimate and for guidance purposes only.

    If you only maintain an invalid spouse or care for an invalid for part of the income year, you can't clam the full tax offset. Use the calculator to work out the invalid or invalid carer offset for each period and add the results.

    Claiming the invalid or invalid carer offset

    The offset for maintaining an invalid or invalid carer is only available in limited circumstances.

    You can't claim this offset for maintaining an invalid or invalid carer who received their government invalid or carer payment for the full income year. This is because these payments reduce your offset to $0.

    You can claim for your spouse only as an invalid or an invalid carer, not both.

    You can't claim the offset if your adjusted taxable income (ATI) is more than the amounts in the table below.

    Adjusted taxable income (ATI) threshold by income year

    Income year

    ATI threshold

    2021–22

    $100,900

    2015–16, 2016–17, 2017–18, 2018–19, 2019–20 or 2020–21

    $100,000

    2014–15

    $150,000

    For eligibility criteria and more information, see Offset for maintaining an invalid or invalid carer.

    Information you need for this calculator

    To calculate the offset you'll need to have the following details:

    • you and your current spouse's income, to calculate adjusted taxable income
    • your former spouse's income, if you had more than one spouse at different times of the year, to calculate ATI
    • your invalid or invalid carer's income, including invalid or carer payments, to calculate adjusted taxable income
    • the number of days that your invalid or invalid carer was a resident in Australia
    • the number of days that you maintained your invalid or invalid carer
    • the percentage of maintenance that you contributed.

    Access the calculator

    Our calculator should take between 5 and 10 minutes to use.

    Invalid and invalid carer tax offset calculator

     

    Last modified: 28 Nov 2022QC 45367