Understanding the Confirmation Of Diagnosis Of Disability Form is crucial for taxpayers looking to claim the Additional Medical Expenses Tax Credit (AMTC). Section 6B of the Income Tax Act 58 of 1962 outlines this tax rebate for qualifying medical expenses not covered by a medical scheme or medical gap cover insurance. Specifically, to claim AMTC for disability-related expenses, a duly registered medical practitioner must validate the disability by completing and endorsing a Confirmation of Diagnosis of Disability form, known as the ITR-DD form.
What is the Confirmation of Diagnosis of Disability (ITR-DD) Form?
The ITR-DD form is a crucial document published and updated by the South African Revenue Service (SARS). This form is designed to confirm a taxpayer’s or their dependent’s disability to enable claims for the Additional Medical Expenses Tax Credit. The updated ITR-DD form is divided into parts: Part A is to be filled by the person with the disability, while Parts B, C, and D are designated for completion by a registered medical professional. Crucially, the medical practitioner must confirm on the form whether the disability is classified as moderate to severe, according to the form’s criteria.
Validity Periods for the ITR-DD Form
The validity of a completed and endorsed Confirmation of Diagnosis of Disability form depends on whether the disability is permanent or not. Here’s a breakdown of the validity periods:
For Permanent Disabilities (Moderate to Severe):
- Ten Years: If the disability was first diagnosed on or after March 1, 2019.
- Five Years: For disabilities that occurred before March 1, 2019, the form is valid for five years after the expiry date of the form that was valid on March 1, 2019.
For Non-Permanent Disabilities:
- One Year: The form is valid for one year, specifically from March 1st of each assessment year. This means a new form may be required annually if the disability is not permanent and the taxpayer intends to claim the AMTC each year.
Claiming the Additional Medical Expenses Tax Credit (AMTC)
Taxpayers can claim the AMTC when filing their annual income tax return (ITR12). It is important to note that while you are not required to submit the Confirmation of Diagnosis of Disability form with your income tax return, it is essential to keep the ITR-DD form readily available. SARS may request this form in the event of an audit or verification to substantiate your claim for disability-related medical expenses.
For personalized guidance and to ensure compliance with tax regulations regarding the Confirmation of Diagnosis of Disability form and AMTC claims, it is always advisable to consult with a tax professional. They can provide specific advice based on your individual circumstances and ensure you are correctly utilizing the ITR-DD form for your tax benefits.
