Things you need to know
You can claim a tax offset for an income year if you maintain certain people who are 16 years old or older and who receive particular government payments.
In limited circumstances, the invalid and invalid carer tax offset is available. You can use the Invalid and invalid carer tax offset calculator to answer this question, then write your tax offset amount at question T5 Invalid and invalid carer – label B in your supplementary tax return. Otherwise, the following questions will establish whether you're eligible for this offset. If you're eligible, you may need to reduce your claim. The worksheets will help you to work out how much you can claim.
If you don't maintain an invalid or invalid carer, go to question T6 Landcare and water facility 2025.
You can only claim one tax offset for each person satisfying these questions during 2024–25.
- Do you maintain an invalid or invalid carer who is 16 years old or older?
During 2024–25, do you maintain an invalid who meets both of the following:
- they are your
- spouse
- parent
- spouse's parent
- child, 16 years old or older
- spouse's child, 16 years old or older
- brother or sister, 16 years old or older
- spouse's brother or sister, 16 years old or older
- they receive one of the following
- a disability support pension under the Social Security Act 1991
- a special needs disability support pension under the Social Security Act 1991
- an invalidity service pension under the Veterans’ Entitlement Act 1986?
During 2024–25, do you maintain an invalid carer who meets both of the following conditions:
- they are your
- spouse
- parent
- spouse's parent
- they receive a carer allowance or carer payment under the Social Security Act 1991 in relation to caring for your
- spouse's child, 16 years old or older
- brother or sister, 16 years old or older
- spouse's brother or sister, 16 years old or older?
During 2024–25, do you maintain an invalid carer who meets all of the following conditions:
- they are your
- spouse
- parent
- spouse's parent
- they wholly engage in providing care to your
- spouse's child, 16 years old or older
- brother or sister, 16 years old or older
- spouse's brother or sister, 16 years old or older
- the person receiving care also receives one of the following
- disability support pension
- special needs disability support pension
- invalidity service pension?
For the definition of child, maintaining another person and spouse, see Tax time definitions.
- During 2024–25, is your adjusted taxable income (ATI) more than $117,194?
Before you complete this question, you must read Adjusted taxable income for you and your dependants 2025, or you can use the Income tests calculator to work out your ATI.
- During 2024–25, is the invalid or invalid carer's ATI $13,482 or more?
If you maintain more than one invalid or carer, you'll need to answer this question for each of them to get your maximum entitlement.
ATI does include disability support pensions, carer payments and invalidity service pensions. For a complete list of what to include to work out ATI:
- read Adjusted taxable income for you and your dependants 2025
- use the Income tests calculator to work out the ATI of the person you maintain.
- During 2024–25, do you have a spouse?
No – Go to What you need to answer this question.
Yes – Read on.
- During 2024–25, is the invalid or invalid carer you maintain, your spouse?
No – Your ATI plus your spouse's ATI for the period they are your spouse in 2024–25 must be $117,194 or less.
If you had a spouse for less than 365 days in 2024–25, multiply your spouse's ATI for 2024–25 by the number of days they are your spouse during 2024–25, and divide by 365.
Each person's ATI includes any invalidity or disability pension they receive.
If you and your spouse's combined ATI is $117,194 or less, go to What you need to answer this question.
If you and your spouse's combined ATI is more than $117,194, you're not eligible to claim this offset.
Go to, question T6 Landcare and water facility 2025.
Yes – You must consider the Family Tax Benefit Part B.
If either you or your spouse are eligible for Family Tax Benefit Part B for the full year, you aren't eligible to claim the invalid and invalid carer tax offset.
Go to, question T6 Landcare and water facility 2025.
If you and your spouse aren't eligible for Family Tax Benefit Part B for the full year, read on.
What you need to answer this question
This section will help you work out how much you can claim.
Write your offset amount at question T5 Invalid and invalid carer – label B in your supplementary tax return.
If the person you maintain is an invalid, and a carer of an invalid during the income year, claim for the total time that the person is either an invalid or a carer of an invalid.
If you maintain more than one spouse at the same time, you can only claim for the spouse you live with. If you don't live with any of your spouses, or if you live with more than one spouse, you can only claim for the spouse with the lowest tax offset.
Your claim is reduced for any period that you or your spouse are either:
- eligible for family tax benefit (FTB) Part B
- receiving parental leave pay.
Your claim is also reduced for any period during the year that the person you maintain is one of the following:
- under 16 years old
- isn't maintained by you
- isn't an Australian resident
- doesn't receive the relevant pension, allowance or payment.
You can use the Invalid and invalid carer tax offset calculator to answer this question. Write your invalid and invalid carer tax offset at question T5 – label B in your supplementary tax return.
Alternatively, for each invalid and invalid carer you maintain:
- follow the steps in the worksheet table under Completing your supplementary tax return
- add together the tax offset you work out for each person you maintain to get your maximum entitlement
- write your invalid and invalid carer tax offset total at question T5 – label B in your supplementary tax return.
Completing your supplementary tax return
To complete this question, follow the steps.
Step 1
If you prefer not to use the Invalid and invalid carer tax offset calculator, then complete the relevant worksheet below. If you maintain more than one invalid or carer, complete the relevant worksheet for each of them to get your maximum entitlement.
Complete Worksheets 1A to 1F to work out your tax offset for your spouse who is an invalid or carer of an invalid.
Complete Worksheets 2A and 2B to work out your tax offset for an invalid or carer of an invalid, who isn't your spouse, for the full income year.
Complete Worksheets 3A to 3C to work out your tax offset for an invalid or carer of an invalid, who isn't your spouse, for part of the income year.
Complete the worksheets below for each invalid and carer of an invalid.
Worksheets 1A to 1F
To work out your tax offset for your spouse who is an invalid or carer of an invalid, use Worksheet 1A.
|
Row |
Calculations |
Amount |
|---|---|---|
|
a |
Work out the number of days in 2024–25 when your spouse is either:
Work out the number of days in 2024–25 neither of you:
Write this number of days at row a unless the number is 365. If so, write $3,300 at Worksheet 1C – row d and continue from there. |
days |
|
b |
Multiply row a by $9.04. |
$ |
If you or your spouse are eligible for FTB Part B at a shared-care rate for a period during the year when your spouse was an invalid or cared for an invalid, work through Worksheet 1B – row s to row v.
If you have more than one such period, work through row s to row v for each period.
|
Row |
Calculations |
Amount |
|---|---|---|
|
s |
Number of days that you or your spouse are eligible for FTB Part B at a shared-care rate. |
days |
|
t |
Multiply row s by $9.04. |
$ |
|
u |
Subtract your FTB shared-care percentage from 100%. |
% |
|
v |
Multiply row t by row u. |
$ |
|
Row |
Calculations |
Amount |
|---|---|---|
|
c |
If you have only one amount at row v, write it at row c. |
$ |
|
d |
Add row b and row c. |
$ |
If your spouse’s ATI (including any invalidity or carer payments) for the claim period is:
- less than $286
- your tax offset is the amount at row d
- write that amount at Worksheet 1E – row f and continue from there
- $286 or more
- work through Worksheet 1D – row w to row e.
|
Row |
Calculations |
Amount |
|---|---|---|
|
w |
Your spouse's ATI. |
$ |
|
y |
Subtract $282 from row w. |
$ |
|
z |
Divide row y by 4 (round the result down to the nearest dollar). |
$ |
|
e |
Write the amount at row z at row e. |
$ |
|
Row |
Calculations |
Amount |
|---|---|---|
|
f |
Subtract row e from row d. |
$ |
If another person contributes to maintaining your spouse, complete Worksheet 1F – rows aa and bb. Otherwise, the amount you can claim is at row f.
|
Row |
Calculations |
Amount |
|---|---|---|
|
aa |
Percentage of your contribution to the maintenance of this invalid or carer. |
% |
|
bb |
Multiply row f by row aa. |
$ |
The amount at Worksheet 1F – row bb is the amount you must use at step 2 for this invalid or carer, instead of the amount you have at Worksheet 1E – row f for this invalid or carer.
Worksheets 2A and 2B
To work out your offset for an invalid or carer of an invalid, who isn't your spouse, for the whole income year, use Worksheet 2A.
If the invalid or carer's ATI (including invalidity or carer payments) is less than $286, write $3,300 at Worksheet 2A – row k, and continue from there.
If the invalid or carer's ATI (including their invalid or carer payments) is $286 or more, work through Worksheet 2A – row g to row k.
|
Row |
Calculations |
Amount |
|---|---|---|
|
g |
If the invalid or carer's ATI (including their invalid or carer payments) is $286 or more, write the amount at row g. |
$ |
|
h |
Subtract $282 from row g. |
$ |
|
j |
Divide row h by 4 (round the result down to the nearest dollar). |
$ |
|
k |
Subtract row j from $3,300. |
$ |
If another person contributes to maintaining your invalid or carer, complete Worksheet 2B – rows aa and bb. Otherwise, the amount you can claim is at row k.
|
Row |
Calculations |
Amount |
|---|---|---|
|
aa |
Percentage of your contribution to the maintenance of this invalid or carer. |
% |
|
bb |
Multiply row k by row aa. |
$ |
The amount at Worksheet 2B – row bb is the amount you must use at Step 2 for this invalid or carer instead of the amount you have at Worksheet 2A – row k for this invalid or carer.
Worksheets 3A to 3C
To work out your offset for an invalid or carer of an invalid, who isn't your spouse, for part of the year, use Worksheet 3A. – rows l and m.
|
Row |
Calculations |
Amount |
|---|---|---|
|
l |
Number of days that you maintain the invalid or carer. |
days |
|
m |
Multiply row l by $9.04. |
$ |
If the invalid or carer's ATI (including their invalid or carer payments) for the period you maintain them is less than $286, the amount at row m is your tax offset. Write it at Worksheet 3B – row r and continue from there.
If the invalid or carer's ATI (including their invalid or carer payments) is $286 or more, work through Worksheet 3B – row n to row r.
|
Row |
Calculations |
Amount |
|---|---|---|
|
n |
If the invalid or carer's ATI (including their invalid or carer payments) is $286 or more, write their ATI for the period at row n. |
$ |
|
p |
Subtract $282 from row n. |
$ |
|
q |
Divide row p by 4 (round the result down to the nearest dollar). |
$ |
|
r |
Subtract row q from row m. |
$ |
If another person contributes to maintaining your invalid or carer, complete Worksheet 3C – rows aa and bb. Otherwise, the amount you can claim is at row r.
|
Row |
Calculations |
Amount |
|---|---|---|
|
aa |
Percentage of your contribution to the maintenance of this invalid or carer. |
% |
|
bb |
Multiply row r by row aa. |
$ |
The amount at Worksheet 3C – row bb is the amount you must use at step 2 for this invalid or carer instead of the amount you have at Worksheet 3B – row r for this invalid or carer.
Step 2
Add up the amounts that you have for each invalid and carer.
The total is your invalid and invalid carer tax offset.
Step 3
Write your invalid and invalid carer tax offset at question T5 Invalid or invalid carer – label B in your supplementary tax return.
You must complete income test questions IT1 to IT8 in your tax return.
If you have a spouse, you must also complete Spouse details – married or de facto in your tax return.
Where to go next
- Go to question T6 Landcare and water facility 2025.
- Return to main menu Individual supplementary tax return instructions 2025.
- Go back to question T4 Zone or overseas forces 2025.