Joint Assessment

Jonathan222

Hello all.

My wife and I have been jointly assessed for a number of years now. She got laid off last year due to Covid.

She has rental income from a property in her name,

Am I , as the main person on the jointly assessed form 11 submissions, allowed to transfer her rental income and rebtal expenses etc.. to my side of the form 11, for the purposes of a form 11 submission? Some discussions says yes, others say no, so hence the confusion.

Also, as she was receiving the pup where do I populate this on an online form 11 submission to ensure any PUP tax owed for that year is declared.

Any help would be appreciated.

Merrymac

As you are jointly assessed and the property is in your wife's name only the rental Income should be declared as Rental Income Spouse and likewise the rental expenses claimed same side of the return

PUP should be returned on PAYE BIK Pensions 2 Tab Social Welfare Income -listed there as a taxable Social Welfare income

Jonathan222

https://www.boards.ie/discussion/comment/118055702#Comment_118055702

And where it says taxable social welfare income , do you mean we populate (on the online form 11) the total PUP amount she got for whatever months in 2020 and the online form will do the calculations behind the scenes as to what is owed?

The only reason I ask is that I thought the rev enue were to send out letters for those owing tax on the pup and I'm thinking she may have earned enough in 2020 to have already covered any pup tax due!

Merrymac

Yes on the online Form 11 for 2020 you do need to put in the total amount of PUP received by your spouse in 2020.

If there is any liability it will be reflected in the assessment raised when the return is dubmitted