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::: ※Location：About TNTA > Income Tax Guide for Foreign Taxpayer
* Tax due on a spouse‘s salary may be choosen to be figured separately. However, such a tax due should be filed jointly with the taxpayer‘s
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Tax due on a spouse's salary may be choosen to be figured separately; however, such a tax due should be filed jointly with the taxpayer's
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  All income of an alien resident, his or her spouse, and their dependents should be filed jointly by the taxpayer on one return. While the taxpayer may choose to calculate tax due on the salary income as a taxpayer and also separately calculate the tax due on salary income of his or her spouse and then combine that tax due with the taxpayer's own when filing their joint return, only the exemption and special deduction of the salary/wage income of the person whose salary income is computed separately can be claimed when calculating the tax due on salary/wage income computed separately.
 
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* Office Hours：08:30 ~ 12:30 A.M. 13:30 ~ 17:30 P.M. Monday ~ Friday
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