Filing a tax return together with a tax partner

Do you have a tax partner throughout the year? Or do you opt to be considered as tax partners throughout the year? In that case, you must complete your tax return differently. This may have consequences for the tax you have to pay or will be refunded.

For there are parts of the tax return that apply to you and your tax partner jointly:

  • You may apportion your joint income and deductible items.
  • Threshold amounts depend on your and your partner's joint income.

Apportioning income and deductible items

In your tax return, you may apportion certain income and deductible items between you and your tax partner.

The way in which you apportion the income and deductible items may influence the tax and contributions that you pay or that are refunded to you. Any apportionment is allowed, as long as the total is 100%. The person with the highest income may, for example, deduct the expenses. This gives you the greatest tax advantage.

See also

Threshold amounts

If you are tax partners throughout the year or opt to be considered as tax partners throughout the year, you must calculate the threshold amounts for deductible items on the basis of your and your tax partner's joint income.

Example: You do not have a tax partner throughout the year

You incurred medical expenses and you want to deduct these expenses. This is only possible for the expenses exceeding the threshold amount. You have a threshold income of € 23,000. Your threshold amount for medical expenses is 1.65% of your threshold income. In this case, your threshold amount is € 379.

Example: You have a tax partner throughout the year

You incurred medical expenses and you want to deduct these expenses. This is only possible for the expenses exceeding the threshold amount. You have a threshold income of € 23,000. Your tax partner has a threshold income of € 15,000. The threshold amount for medical expenses is 1.65% of your and your partner's joint threshold income. In that case, your joint threshold amount is € 627.

Tax return program

Do you use the tax return program to file a tax return? In that case, the program will take your situation into account. You will automatically be given the opportunity to apportion certain income and deductible items and the program will calculate the threshold amounts for you.

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