Children Declaration Form Guide v1
Uploaded by
Sal MadhooChildren Declaration Form Guide v1
Uploaded by
Sal MadhooChildren Declaration Form
For Employee, Employer and Self-employed Persons
Instructions and Guidelines:
Introduction
An employee who is eligible for a deduction in respect of a child under the age of eighteen
(18) years will be required to fill out the Children Declaration Form and submit the
completed form to their employer so that the employer can allow the deduction from their
salary monthly.
A self-employed person may claim this deduction annually when submitting annual Income
Tax return.
Child Allowance(s)
Section 20 (1)(b) of the Income Tax Act, Chapter 81:01, allows for an annual deductible
child allowance of one hundred and twenty thousand dollars ($120,000) for each child
under the age of eighteen years old.
This allowance must not exceed ten thousand dollars ($10,000) monthly per child and will
be apportioned according to the individual’s earning period.
Only one person will be entitled to claim allowance for each child.
Definitions:
“person” includes a mother, father, stepmother or step-father, adoptive parents, guardian
and any person who has treated a child as a child of the family.
“child” includes a step-child, or child adopted by law or a child of the family within the
meaning of the Family and Dependants Provision Act;
Who needs to submit this declaration form?
An employee who has children under the age of eighteen (18) years old is eligible for a
deduction in respect of a child will be required to fill out the Children Declaration Form
and submit the completed form to their employer.
Any person who is self-employed and has children under the age of eighteen (18) years
old.
When and where does this declaration need to be submitted and claims made?
1. The employed person elected to claim the deduction must submit the declaration form
to their employer.
2. The employer will allow the deduction, from the employee’s salary, based on the
declaration made on the Children Declaration Form.
3. Child deduction allowance must not be allowed to the employee by the employer in the
absence of the declaration on the Children Declaration Form.
4. A deduction of $10,000 monthly shall be allowed to the employee for each child under
the age of eighteen (18) years.
5. Only one person will be entitled to claim allowance for each child.
6. A new declaration form must be submitted immediately in case of any changes, for,
example,
(a) new born
(b) adoption of child
7. The employer is required to make the necessary adjustment to the employee's salary to
allow for child deduction based on the declaration made on the Children Declaration
Form.
8. Self-employed persons are required to submit the declaration form annually to the
Guyana Revenue Authority. The declaration form must accompany their Income Tax
Returns on or before April 30.
The Table below explains the format for the form:
Identification (A) – Information about Details
you
Taxpayer Identification Number Insert your personal Taxpayer
Identification number (TIN) here.
First Name Insert your first name here
Last Name Insert your last name here. If you only have
one name, enter it here.
Child(ren) Details (B) – Information
about your Child(ren)
First Name Insert your first name here
Last Name Insert your last name here
Other Names Insert other names of the child
Date of Birth Insert Date of Birth of the child (YYYY,
MM, DD)
Sex Insert Male(M) or Female (F) to
distinguish the gender of the child
Birth Certificate No. Insert Birth Certificate Number of the child
Relationship to Child Insert relationship to the child (mother,
father, stepmother or step-father, adoptive
parents, guardian)
Declaration (C)
Signature Employee must affix their own signature
here.
Date Insert (YYYY, MM, DD))
