관련링크
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연말정산 부양가족 기본공제 요건ㅣ부양가족공제 대상 및 연말정산 부양가족 소득요건[연말정산 인적공제 총정리]
연말정산 시 부양가족 기본공제는 본인을 포함하여 생계를 같이 하는 부양가족 1인당 연 150만 원을 공제받는 항목으로, 공제 대상이 되기 위해서는 다음 3가지 요건(소득, 나이, 생계)을 모두 충족해야 합니다.
1. 부양가족 기본공제 대상 및 나이 요건
부양가족의 범위와 관계별 나이 요건은 다음과 같습니다. 장애인의 경우 나이 요건을 적용하지 않습니다.
| 대상자 | 본인과의 관계 | 나이 요건 | 비고 |
| 배우자 | 법률상 배우자 | 제한 없음 | 이혼한 경우 제외 |
| 직계존속 | 부모, 조부모, 외조부모 등 (배우자의 직계존속 포함) | 만 60세 이상 | 주거 형편상 별거 시에도 실질적으로 부양하면 인정 |
| 직계비속 | 자녀, 손자녀, 입양자 | 만 20세 이하 | 자녀 세액공제는 8세 이상 자녀부터 적용 |
| 형제자매 | 본인 및 배우자의 형제자매 | 만 20세 이하 또는 만 60세 이상 | 주민등록상 동거가 원칙 (취학, 질병 등 일시 퇴거는 인정) |
| 위탁아동 | 아동복지법에 따른 위탁아동 | 만 18세 미만 | 연 6개월 이상 직접 양육한 경우 |
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<p> </p><div _ngcontent-ng-c310754336="" inline-copy-host="" class="markdown markdown-main-panel stronger enable-updated-hr-color" id="model-response-message-contentr_b60595de4f00f26d" aria-live="polite" aria-busy="false" dir="ltr" style="--animation-duration: 400ms; --fade-animation-function: linear; animation: 0s ease 0s 1 normal none running none; appearance: none; background-image: none; background-position: 0% 0%; background-size: auto; background-repeat: repeat; background-attachment: scroll; background-origin: padding-box; background-clip: border-box; border: 0px none rgb(31, 31, 31); inset: auto; clear: none; clip: auto; color: rgb(31, 31, 31); columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; interactivity: auto; isolation: auto; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; marker: none; mask: none; offset: normal; 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