Understanding the ITR-DD Claim Process and What This Means for Families of Children with Autism

17 Apr Understanding the ITR-DD Claim Process and What This Means for Families of Children with Autism

Posted at 08:30h in Autism Resources South Africa by

Please take note that the following information has been taken off the SARS. GOV website and that it is merely a summary:

What’s New on the SARS front from a disability claims perspective:

4 July 2023:

  • Updated ITR-DD Form: Taxpayers with an existing valid ITR-DD form don’t need a new one; the new form is for new applicants.

26 June 2023:

  • Updated ITR-DD Form Published: Cosmetic changes made for easier completion; Passport number field length increased.

Criteria for Disability:

A disability for tax purposes entails a moderate to severe limitation in daily activities due to physical, sensory, communication, intellectual, or mental impairment, lasting or expected to last over a year. Diagnosis by a registered medical practitioner is crucial.

Supporting Documents:

A completed “Confirmation of Diagnosis of Disability form” (ITR-DD form) by both the individual and a registered medical practitioner is required, valid for 10 years for permanent disabilities and 1 year for temporary ones.

Claimable Expenses:

SARS provides a list of physical impairment or disability expenses, including those effective from March 2012 and March 2020, respectively. Expenses must alleviate the disability’s impact on daily functions to qualify.

Tax Benefits:

For the Individual, Spouse, or Child with a Disability: 33.3% of qualifying out-of-pocket medical expenses and fees exceeding three times the medical scheme fees tax credit can be claimed.

Claim Process:

Submit the income tax return (ITR12) for the relevant year of assessment, ensuring completion of the ITR-DD form. It’s not necessary to submit the ITR-DD form with the tax return unless requested by SARS during an audit or inspection.

Understanding the ITR-DD claim process is crucial for families with children with autism to maximize tax benefits and support their financial well-being.Top of Form

Please refer to:  https://www.sars.gov.za/types-of-tax/personal-income-tax/tax-and-disability/ for more information or speak to your tax specialist.Bottom of Form

 

Tags:
Ilse Kilian-Ross
ilse@amazingk.co.za

Ilse Kilian-Ross is the owner of Amazing K, a registered ECD and Partial Care Facility in Johannesburg. Amazing K is a private adhd school, autism school and therapy centre for children from age 2 - 6 years where learners receive the best of both the schooling and therapy world. The autism school offers Individualized Education Programs, Speech- and Augmentive Alternative Communication (AAC) therapy as well as a full and adapted Academic Curriculum.