Employees may apply for the spousal special deduction if they meet any of the following conditions:

 □ Your spouse has salary income only that falls within the following range \ 1,030,001-1,409,999

 □ Your spouse has pension income only that falls within the following range \ 1,580,001-1,959,999

     (In the case where your spouse is 64 years or younger; the range would be \ 1,080,001-1,513,333)

** You may not apply if your gross taxable salary income exceeds \10.0M

 If income source is salary only, the taxable salary income of \10.0M is equivalent to the amount of salary of \12.2M