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.

On this page

• Go to the calculator
• What you can do with this calculator
• What you will need
• What else you can do

Go to the calculator

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

What you can do with this calculator

The results of this calculator are based on the information you provide. 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 claim 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.

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

What you will need

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.

What else you can do

Find out more about the invalid or invalid carer offset.