Income Tax Checklist Help Sheet- i-connect Portal

Personal Information

Resident Details

If the answer is “NO” to both resident questions (i.e. 183 days and 280 days), this means you are not Irish tax resident for the tax year 2019. If you are non-resident, please provide details of income earned outside of Ireland in order to claim Irish Tax credits.

Domicile/Country of Birth

This is usually your country of birth, not the country you are currently residing in.

Medical card holder

Yes, if you hold a full medical card given by the HSE (not a doctor’s only card or private health insurance card), more details can be found here.

Spouse Details – Full Name

Where the spouse is female, the spouse’s Maiden surname should be entered.

Tax Credits & Reliefs

Home Carer Tax Credit

This is only available where the tax return is being prepared under Joint Assessment.

Single Person Child Carers Credit

There are many determinants as to whether an individual qualifies for this credit. Therefore, we strongly suggest that the link included in the Checklist is read and any queries or further guidance should be sought directly by our tax returns team.

College Fees Tax Credit

Only allowed for a qualifying course listed on Revenue.ie. The link is on the Checklist to check whether your college course is qualifying for tax purposes.

Home Renovation Incentive

To qualify for this credit, you must have paid for specific types of work on specific types of property. The work must be done by a qualifying contractor. The contractor enters the details of the work through HRI online and we can then see this on your Revenue account. You will be unable to claim the HRI Tax Credit if the contractor does not do this.

Income Protection Policies

• This should only go in the tax return if you are not getting the relief through payroll.
• This can also be referred to as Permanent Health Insurance.
• Amount should include the amount paid for the full year, not the current monthly instalment amount.
• Most policies will not be by the calendar year. The amount should include the amount paid from January 1 – December 31 rather than the annual policy amount which may not end on December 31.

Medical Insurance tax credit

• This is only available if your employer pays medical insurance on your behalf as a Benefit in Kind.
• If paid directly by you, the relief is given at source, i.e., premiums are reduced.
• Most policies will not be by the calendar year. The amount should include the amount paid from January 1 – December 31 rather than the annual policy amount which may not end on December 31.
• We need the details by individual on the policy, as each individual will have an annual maximum allowed of €1,000 per adult and €500 per child. This max will be reduced depending on the number of months in the year that the policy is active.

Medical Expenses

• Dental Expenses are only allowable if they are Non-Routine dental expenses verified by a signed Med2 from your dentist.
• Over-the-counter medicines are not allowed, only prescription meds.
• Tax relief on medical expenses is standard-rated, so you will get relief at 20%. You do not get relief for the whole expense paid.
• The cost of the medical expense should be included in the boxes, not the number of visits or amount of scripts/receipts you have for each section.
• All medical expenses must be qualifying expenses as set out in the revenue guidance – the link is in the Checklist.
• The medical procedure must be carried out or referred by a medical practitioner registered on the Medical Council of Ireland’s register in order to qualify.

Pension and Deductions

Pension Scheme Contribution

Only pension payments paid outside of payroll need to be entered here. If you are getting relief through your payroll, there is no need to enter it in the tax return.

Income

Instructions to Print your Employment Detail Summary on MyAccount:

1. Log into your MyAccount on Revenue.ie
2. Click into “Review your Tax 2016-2019”
3. At the end of the screen, you will see “Employment Detail Summary” – Click View
4. Press the button Create Document
5. Press “My Documents”
6. The Employment Details Summary will appear in your list of documents – View PDF
7. Save the document by either right-clicking over the document and save, or print to PDF file.

Income from Deposits & Share Dividends

If you have multiple documents for these sections, it may be easier and quicker to provide these documents by email – contact email at the bottom of this document.

Income from Self Employment/Sole Trader income

Income from your directorship in your umbrella company should not be included here, the details are included in the Employment Detail Summary. It is only if you have additional income from carrying on a trade.

Overseas Income

• Your residence and domicile status will determine what sources of income are subject to tax. If you have income from outside of Ireland, please include details, and we can determine whether it is taxable here or not.
• If the details of such foreign income are complex, please email us for further guidance.
• SPLIT YEAR RELIEF: If you are resident in Ireland for 2019 based on the 183/280 day rule and you have “Employment Income” earned outside of Ireland in that year, please provide proof that this income was employment income, and we can apply split year relief. This means the non-Irish employment income will not be taxed on your return (e.g., contract of employment).

OUR PORTAL CHECKLIST IS MOST COMPATIBLE WITH CHROME INTERNET BROWSER. USERS MAY EXPERIENCE DIFFICULTIES WITH INTERNET BROWSERS THAT ARE NOT CHROME.

WHEN YOU HAVE COMPLETED THE CHECKLIST, PLEASE ENSURE YOU CLICK “SUBMIT” AT THE END OF THE PROCESS SO THAT WE RECEIVE THE COMPLETED CHECKLIST ON OUR SIDE!