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  • Invalid and invalid carer tax offset calculator

    This calculator helps you work out the amount of tax offset you can claim if you maintained an invalid or a carer of an invalid. You can use it for income years from 2015 onwards.

    Claiming this offset

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

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

    You can't claim the offset if your adjusted taxable income is more than $100,000 for 2015–16, 2016–17, 2017–18, 2018–19 and 2019–20 or was more than $150,000 for 2014–15.

    For eligibility criteria and more information, see If you maintained an invalid or invalid carer.

    Information you need for this calculator

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

    • details of your and your current spouse's income, to calculate adjusted taxable income (ATI)
    • details of your former spouse's income, if you had more than one spouse at different times of the year, to calculate ATI
    • details of 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.

    Disclaimer

    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 had a spouse who was an invalid, or cared for an invalid for part of the income year, and a different spouse who was an invalid or cared for an invalid for another part of that year, you will not be entitled to a full tax offset for each invalid or invalid carer spouse. You will need to use the calculator for each occurrence and add the results.

    See also:

    Use the calculator

    Note: Due to a known issue with Internet Explorer for this calculator, we recommend using Firefox, Google Chrome or Microsoft Edge browser.

    Last modified: 01 Jul 2020QC 45367