Claiming tax deduction for parents’ medical expenses

WE refer to the letter “Seeking answers from Inland Revenue Board” (The Star, Oct 30). The Inland Revenue Board of Malaysia would like to thank the writer for bringing the matter to our attention.

Following are answers to the questions raised in the letter.

1. Tax deductions for every father and mother: a) If two children were to claim the tax deductions, each child is eligible to claim a portion of the total RM1,500 on behalf of the mother and another portion of the total RM1,500 on behalf of the father, where the cumulative total claims from both children are limited to RM3,000 only.

b) If there was only one child who wanted to claim the tax deductions, the amount that is eligible for the child to claim is RM1,500 on behalf of the mother and another RM1,500 on behalf of the father, where the total claim amounts to RM3,000.

c) Monthly income that does not exceed RM2,000 or yearly income that does not exceed RM24,000 for the father or mother means any income that is obtained from salary, business gains, pensions, interest (including interest from fixed deposit) and etc.

2. Tax deductions for medical and healthcare expenditures for the parents only amount to RM5,000 is eligible for claim regardless of the parents’ total income. The expenditures comprise:

a) Medical treatment expenditures for parents who are diagnosed with diseases or physical/mental disabilities, and healthcare services that are supported by receipts issued by medical practitioners who are registered under the Malaysian Medical Council (MMC), pharmacies or licensed drug stores; or

b) Special needs expenditures such as nutritional food and disposable diapers that are prescribed and endorsed by medical practitioners registered under the MMC and supported by receipt of purchase.

An individual is only allowed to claim one of the tax deductions either in paragraph 1 or 2 as stated above within a particular year of assessment.

For further information, please contact us by filling up our online feedback form http://maklumbalas.hasil.gov.my/

MUHAMAD MUSTAFA SAID

Corporate Services Department

Inland Revenue Board