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	As the individual income tax return filing period arrives, the National Taxation Bureau of Kaohsiung （hereinafter referred to as the “Bureau”) has provided examples of proper tax filing methods for couples who are newly married or divorced during the year, to help them better understand the joint filing rules outlined in Article 15 of the Income Tax Act.
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				Married  </td>
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				Party A：Marriage registration date on February 1, 2025</td>
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				When filing the 2024 individual income tax return in 2025, since there was no marital relationship during 2024, Party A and his/her spouse must file the return separately. Any joint filing may be subject to penalties due to falsely claiming tax exemptions. 
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				When filing the 2025 individual income tax return in 2026, since Party A got married in mid-2025, he/she may choose to file the return either separately or jointly with his/her spouse. 
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				Divorced </td>
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				Party B：Divorce registration date on March 20, 2025</td>
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				When filing the 2024 individual income tax return in 2025, since Party B was still married during 2024, Party B and his/her spouse must file the return jointly. Filing separately may result in underreporting the spouse’s income and could be subject to penalties. 
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				When filing the 2025 individual income tax return in 2026, since Party B divorced in mid-2025, he/she may choose to file the return either separately or jointly with his/her ex-spouse. 
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				Exceptions：Those who comply with “Standards of Identifying the Separated Taxpayer and His/Her Spouse Approved to File Their Individual Income Tax Returns and Calculate Their Tax Payable Separately” 
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	The Bureau would like to remind taxpayers that the individual income tax filing in 2025 is for income earned in the previous year （2024）. Since marital status may change over time, taxpayers who get married or divorced during 2024 may choose to file their 2024 income tax returns either jointly or separately. 
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	If joint filing is selected, please note that the taxpayer cannot access or view their spouse’s individual income information through the e-filing system. To avoid underreporting the spouse’s income, which may result in additional tax payments and penalties, the taxpayer must apply for an investigation and retrieval of such information using their spouse’s certificate or written authorization. 
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	If there are further questions, please dial the free service hotline 0800-000-321 for more information or go to <a href="http://www.ntbk.gov.tw/eng" style="box-sizing: border-box; font-family: 微軟正黑體, Arial, "Heiti TC", sans-serif; font-size: revert; outline: none; padding: revert; margin: revert; word-break: break-word; background-color: transparent; color: rgb(47, 113, 170); text-decoration-line: none; cursor: pointer; list-style-type: revert;" title="Link to Kaohsiung National Taxation Bureau website (open another window)">the Bureau’s website</a> （https://www.ntbk.gov.tw） to make an inquiry online through the national tax smart customer service “National Tax Assistant.”
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	Provided by: First Individual Income Tax Section 
	Contact person：Mr. Feng. 　　　　　　Phone number：（07）7256600 ext. 7270 
	Contributor：Ms. Lee. 　　　　　　　　 Phone number：（07）7256600 ext. 7222

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