The term “Family Members Residing Overseas” refers to individuals who qualify as family members but are non-residents.
To apply for a spousal deduction for family members residing overseas, the resident taxpayer must submit or present “Family Relationship Documents” and “Remittance-related Documents”.
“Family Relationship Documents” These are documents that prove the foreign family member’s relationship to the taxpayer. They can be either of the following documents (translation is required if they are in a foreign language):
- Copy of the family registry or other documents issued by a foreign country or local government, along with a copy of the foreign family member’s passport.
- Documents issued by a foreign government or foreign local government (limited to those that include the foreign family member’s name, date of birth, address, or place of residence).
“Remittance-related Documents” These are documents that demonstrate the taxpayer’s payments made to cover living expenses or education expenses for the family member residing overseas, as needed, during the year. They can be either of the following documents (translation is required if they are in a foreign language):
- Documents from financial institutions or their copies that demonstrate payments made by the taxpayer to the family member residing overseas through foreign exchange transactions conducted by the financial institution.
- Documents from credit card issuers or their copies that demonstrate the taxpayer’s receipt of payments equivalent to the purchase price of goods or other items made by the family member residing overseas using the card issued by the credit card issuer.
These are the necessary documents for claiming a spousal deduction for a foreign spouse living abroad.