income tax layout
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NAME:______________________________
INCOME TAX COMPUTATION
YEAR_________
INCOME
SCHEDULE D
CASE I (self employed trader/professionals)
Adjusted Case I/II profit in basis period
Less: Allowable retirement annuity/PRSA premium CASE III Irish government securities interest
CASE IV Irish Building Society Interest
Income received under deduction of tax at standard rate
Miscellaneous income
CASE V Profit rents from property situated in Ireland
Case V profit after allowable expenses
SCHEDULE E Income from employments/offices
Salary / wages / directors’ fees / pensions
Bonus / commission
Benefits in kind
Less: Employees contribution to a Revenue approved
superannuation scheme / PRSA
Allowable expenses
SCHEDULE F Distributions/dividends from companies resident in Ireland GROSS INCOME
Less: Relief for charges paid during tax year
Qualifying covenants paid
Patent royalties paid (trading only)
TOTAL (NET STATUTORY) INCOME
Less: Deductible Reliefs:
Permanent Health Insurance
Housekeeper allowance
Medical Expenses
Back to Work relief
TAXABLE INCOME
TAXABLE INCOME
Tax payable
First ___________ @ 20%
Balance ___________ @ 41%
TOTAL TAX
Less: Non-refundable tax credits
Personal tax credit
Employee tax credit
Widowed person tax credit
One parent family tax credit
Widowed parent tax credit
Dependent Relative tax credit
Incapacitated Child tax credit
Blind persons tax credit
Age tax credit
Medical Insurance
Rent relief tax credit
Home carer’s tax credit
Tuition fees relief
Service charge relief
Trade union subs relief
Mortgage interest relief
TAX DUE (after non-refundable tax credits)
Add:Income tax deducted from certain payments made by tax payer
Tax deducted from patent royalties at standard rate
Tax deducted from covenants at standard rate
Add:PRSI / Health Contribution
PRSI
Health Contribution
Less:Refundable tax credits
Refundable DIRT (certain cases only)
Tax deducted from covenants
PAYE paid
Irish Schedule F dividend withholding tax
NET TAX DUE(inclusive of PRSI and health contribution)
Less:Preliminary tax paid for 2007
BALANCE OF TAX DUE。
