With the annual tax season upon us, Lammert Stavast takes a look at what you need before submitting a disability tax claim
Every year around July, tax season opens and people start gathering their documents to submit their tax returns. For individuals with disabilities and their families, this process can feel particularly overwhelming.
Between medical expenses, therapy costs, assistive devices and specialist care, there are often many receipts and records to keep track of. The good news is that a little preparation before tax season opens can make the process much easier.
The most important document in any disability tax claim is the ITR-DD form. This is the official form used by SARS to confirm that a person qualifies as having a disability for tax purposes. The form must be completed and signed by a qualified medical practitioner.
It confirms whether the person has a moderate to severe limitation in one of the recognised areas of functioning including physical mobility, vision, hearing, intellectual functioning or mental health.
In most cases the ITR-DD form is valid for 10 years, provided the condition is permanent. If you have submitted one in previous years, it is worth checking whether it is still valid before submitting your next tax return.
The second key step is keeping proper records of medical and disability-related expenses. SARS may ask for supporting documentation, so it is important to retain invoices, receipts and proof of payment for expenses such as:
- Medical aid statements and tax certificates (Request the detailed claims sheet from your medical aid).
- Therapy sessions not covered by the medical aid (for example physiotherapy, occupational therapy or speech therapy)
- Assistive devices such as wheelchairs or communication equipment
- Certain specialised educational expenses
- Home modifications that assist with mobility or accessibility
- Travel to doctors, therapy, etc.
If you claim on behalf of your child, you should also have the following:
- Special needs school fee schedule with a comparative school fee schedule of a public school; and
- Logbook if you are travelling more than 10 kilometres to school.
A helpful tip is to create a simple digital or physical folder where these documents are stored throughout the year. Trying to reconstruct a year’s worth of expenses in June or July can be stressful and time-consuming.
Another important point is to remember that not all claims are processed automatically. In some cases, SARS may select a return for verification. This simply means they want to see the supporting documents before finalising the assessment. When your records are organised and complete, this process becomes much easier.
Finally, do not wait until the last moment. If you believe you qualify for disability tax relief, start reviewing your documentation now. Confirm that your ITR-DD form is valid and that your medical records are up to date.
Tax season does not need to be a source of anxiety. With the right preparation, it becomes an opportunity to ensure that the financial support built into the tax system actually reaches the families who need it most.
For more information you are more than welcome to contact me at info@yourdisabilitytax.co.za or visit our website www.yourdisabilitytax.co.za.
