Periodic maintenance allowances to separated or divorced spouses, excluding periodic maintenance allowances for children Д¬ontributions paid for compulsory INAIL insurance for family members вЂ“ protection against domestic accidents (so-called home insurance) Voluntary payments may not qualify for a deduction Д¬osts of supplementary contributions (вЂњticketвЂќ) to the Italian national health service Д¬harges for private and individual pension contributions up to в‚¬ 5,164.57 per annum INPS pension contributions and state pensions in the EU and countries with a social security treaty) вЂ“ fully deductible as long as they are paid under legal obligation. Statutory social security and welfare contributions (i.e. For 2020 tax the list is as follows: Social Security and welfare/alimony payments. Taxpayers can deduct expenses of certain types and in some cases subject to thresholds. Income tax return 2021: List of deductible and deductible expenses: There is no deduction for people with income over 95,000 euros.

for handicapped children: an additional deduction of 800 euros is available.

for dependent children over 3 years of age: the deduction is 950 Euros for each child.

for children under 3 years of age, a basic tax credit of 1,220 Euros is due.

for a qualifying spouse/civil partner вЂ“ a maximum of в‚¬800 вЂ“ this starts to descends to zero for people with taxable income over в‚¬ 15,000 вЂ“ the descent is gradual up to в‚¬80,000 of taxable income after which no deduction is available.

The deduction that is available (as a tax credit) is в‚¬ 2,840.51 euros for a child up to 24 years and then to 2,840.51 euros for those of older age

в‚¬ 4,000 for a child (natural, recognized, adopted, entrusted or fostered) under 24, and concern в‚¬ 2,840.51 for a spouse/civil partner (not legally separated and effectively separated) there are also вЂњstandard deductionsвЂќ available for dependent spouses, civil partners and children.ДЄ spouse, civil partner or child is considered to be dependent they have taxable income in the year of less than: In addition to deducting qualifying expenses incurred on behalf of dependent family members such as a spouse, civil partner, children, grandchildren, parents, etc. Medical expenses, building restucturing and some mortgage interest deductions are not impacted by this. The Law also reduces the certain deductions for taxpayers with income over Euro 120,000 and drops to zero for those with income over Euro 240,000. With the Finance Law 2020 deductions for expenses can only be claimed for payment made by bank transfer or debit/credit card. if you have significant medical expenses in one year and do not have capacity to utilise in the year in which they were incurred.ДЄlso note that if you are liable to tax under a flat regime you will likely not be able to benefit from most of these deductions. It is possible to opt to take certain deduction in the tax year in which they are incurred and in future years вЂ“ e.g. If the income tax due is less than the total deductions, the taxpayer is not usually entitled to a refund of the excess. Some, but not all, of these deductions/credits may be claimed by non-residents with taxable income in Italy. Likewise, health insurance premiums are not deductible if theyвЂ™re taken out of your paycheck pretax.An Italian resident taxpayer has the right to certain deductions and claim a tax deduction or tax credit for certain expenses and charges incurred in the relevant tax return. Can I Deduct My Health Insurance on My Taxes?Д®xpenses reimbursed by insurance or paid with funds from a tax-advantaged account such as a Health Savings Account or Flexible Spending Account canвЂ™t be deducted. Health insurance and long-term care insurance premiums can also qualify, with certain limits.ДЄs of January 1, 2021, miles driven for healthcare purposes sits at 16 cents per mile. Mileage driven for healthcare-related purposes is also deductible at a rate of 17 cents per mile for 2017 and 18 cents per mile for 2018. Equipment, supplies, diagnostic devices, and prescription drugs also qualify as medical expenses you can write off.

For clarification, examples include payments to your physician at Northwestern or payments to your Lake Forest dentist. Medical expenses are tax deductible only if theyвЂ™re вЂњqualified.вЂќ What medical expenses вЂњqualifyвЂќ for tax deductions? The costs of diagnosis, cure, mitigation, treatment or prevention of disease, and the costs for treatments affecting any part or function of the body all qualify as medical expenses, and are thus tax deductible.

Medical expenses tax deductible