What is Form IR6071?
Form IR6071 is how a Hong Kong taxpayer claims the Dependent Parent Allowance, the Dependent Grandparent Allowance, or the deduction for Elderly Residential Care Expenses, for up to two parents or grandparents in one year of assessment. These are normally claimed in the Tax Return – Individuals; the separate form is for making or adding the claim on its own, for example for a dependant you didn't include.
For each dependant you give their name, Hong Kong Identity Card number, month and year of birth and relationship, and then complete either item (5) for the allowance or item (6) for the care-home deduction, not both. The allowance depends on the dependant being ordinarily resident in Hong Kong, aged 55 or more (or eligible under the Government's Disability Allowance Scheme), and either living with you without paying full cost for at least 6 months or receiving at least $12,000 from you. The care-home deduction is for a parent or grandparent aged 60 or more (or eligible under the Scheme) in a licensed residential care home in Hong Kong.
FileIt asks the questions in plain language, ticks the right 'Claim for' boxes from your answers, checks the HKID check digits and the age rules, and prints everything into the IRD's own PDF (the 2/2018 edition, still the current one). You print and sign it and send it to the IRD yourself; FileIt never files anything.
- Who fills it
- A Hong Kong taxpayer who maintains a parent or grandparent (their own or their spouse's)
- Sent to
- Commissioner of Inland Revenue, G.P.O. Box 132, Hong Kong — or fax 2877 1232, or the e-mail address on the IRD's forms page
- Dependants per form
- Two — use another form for more
- Age rules
- Allowance: 55 or more; care-home deduction: 60 or more — or, for either, eligible under the Disability Allowance Scheme
- Edition
- IR6071 (2/2018), 1 page
- Signature
- The taxpayer signs the printed form
Who needs to fill out Form IR6071?
- Taxpayers supporting a parent or grandparent who lives with them, or to whom they give at least $12,000 a year.
- Taxpayers paying a residential care home in Hong Kong for a parent or grandparent aged 60 or more.
- Married taxpayers claiming for a parent or grandparent of their spouse.
- Anyone who missed the allowance or deduction in their tax return and wants to claim it for that year.
- Taxpayers whose dependant is eligible under the Disability Allowance Scheme, who can also claim the Disabled Dependant Allowance at item (7).
When to use Form IR6071
- When you didn't claim the allowance or deduction for a parent or grandparent in your Tax Return – Individuals for that year.
- When a dependant's circumstances change — for example they move into a residential care home — and you claim the deduction instead of the allowance.
- Once per year of assessment (1 April to 31 March); for more than two dependants, fill in another form.
What you need before you start
- Your IRD file number, if you have one (on your tax return or assessment).
- Each dependant's full name, Hong Kong Identity Card number with its check digit, and month and year of birth.
- Whether they are your (or your spouse's) parent or grandparent.
- For the allowance: whether they lived with you for the full year or at least 6 months, and whether you gave at least $12,000 towards their maintenance.
- For the care-home deduction: the name of the home and what you or your spouse paid it in the year, net of any reimbursement.
- Whether they were eligible for an allowance under the Government's Disability Allowance Scheme.
What’s on Form IR6071
The 2018 edition has 1 page. FileIt asks for it in 4 parts, and it is signed by Taxpayer:
- Your claimTaxpayer
- Dependant 1Taxpayer
- Dependant 2Taxpayer
- DeclarationTaxpayer
How to fill out Form IR6071, step by step
1 Claim for and year of assessment
The form opens with three boxes — Dependent Parent Allowance, Dependent Grandparent Allowance and Deduction for Elderly Residential Care Expenses — and the year of assessment. FileIt ticks the boxes for you from what you claim for each dependant, and prints the year of assessment you choose in both halves (for example 2025 / 2026).
2 Items 1 to 4: the dependant
The full name in block letters, the HKID number with the check digit in brackets, the month and year of birth (the form asks for no day), and whether the dependant is your or your spouse's parent or grandparent. A 'parent' includes a step-parent, an adoptive parent and a parent of a deceased spouse; a 'grandparent' likewise.
3 Item 5: the allowance
Complete EITHER item (5) OR item (6) for each dependant. For the allowance, say whether the dependant was ordinarily resident in Hong Kong, whether they lived with you continuously for the full year or at least 6 months without paying full cost (leave it blank if it was less than 6 months), and whether you or your spouse contributed at least $12,000 in money towards their maintenance. Living with you for the whole year also brings the additional allowance.
4 Item 6: residential care expenses
For the deduction, give the name of the residential care home and the expenses you or your spouse paid it during the year, leaving out anything later reimbursed. The deduction is an alternative to the allowance for the same person: when it is allowed, the allowance isn't.
5 Item 7: Disabled Dependant Allowance
Answer Yes if the dependant was eligible to claim an allowance under the Government's Disability Allowance Scheme during the year. This claims the Disabled Dependant Allowance as well, and it also lets a dependant under the usual age qualify.
6 Declaration
Give your day-time phone number, the date and your name, and sign. The form notes that the IRD may verify the information with the Social Welfare Department.
Common mistakes to avoid
- Completing both item (5) and item (6) for the same dependant — it is one or the other.
- Claiming for a dependant someone else (such as a brother or sister) also claims for — only one person can be granted the allowance or deduction for the same dependant, so agree among yourselves first.
- Claiming the allowance for a dependant under 55, or the care-home deduction for one under 60, who isn't eligible under the Disability Allowance Scheme.
- Ticking 'at least 6 months' when the dependant lived with you for less — leave it blank then, and rely on the $12,000 contribution if it applies.
- Including amounts reimbursed by someone else, or medical and personal expenses, in the care-home figure.
- A wrong HKID check digit; FileIt checks it.
After you fill it out
Print the form and sign it. The IRD's forms page says a form can be submitted by e-mail, post, fax or in person unless stated otherwise, and lists [email protected] for IR6071. The form itself gives G.P.O. Box 132, Hong Kong and fax 2877 1232. Quote your file number.
Keep evidence that supports the claim, such as the care home's receipts or proof of your contributions, in case the IRD asks.
FileIt files the completed PDF in your vault, so next year's claim starts from this one.
Fill out Form IR6071 online with FileIt
- Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
- Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 36 fields in all. Your answers save as you go.
- Check the live preview. Watch your answers land on the real Inland Revenue Department (IRD), Hong Kong form, and let FileIt do any worksheet arithmetic.
- Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.
FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.
Start Form IR6071 now — it’s freeForm IR6071: frequently asked questions
What is Form IR6071?
It is the Inland Revenue Department's 'Claim for Dependent Parent and Dependent Grandparent Allowance and/or Deduction for Elderly Residential Care Expenses', a one-page form for claiming these for up to two parents or grandparents in a year of assessment.
Can I claim both the allowance and the care-home deduction for my mother?
No. For the same parent or grandparent in the same year it is one or the other. If the residential care deduction is allowed, the dependent parent allowance isn't.
How old must my parent be?
For the allowance, aged 55 or more at any time in the year, or eligible to claim an allowance under the Government's Disability Allowance Scheme. For the residential care deduction, 60 or more, or eligible under that Scheme.
My parent doesn't live with me. Can I still claim?
Yes, if you or your spouse gave at least $12,000 in money towards their maintenance during the year and they were ordinarily resident in Hong Kong.
Why is the 2018 edition still used?
IR6071 (2/2018) is the version the IRD's own forms page links, checked on 28 September 2026. FileIt prints into that official file.
Is filling in IR6071 with FileIt free?
Yes. Filling official forms is available on every FileIt account, including the free plan. FileIt produces the IRD's PDF with your answers; you sign and send it yourself.
Official sources
- Blank form (PDF), published by Inland Revenue Department (IRD), Hong Kong: https://www.ird.gov.hk/eng/pdf/ir6071.pdf
- Official instructions and guidance: https://www.gov.hk/en/residents/taxes/salaries/allowances/allowances/allowances.htm
- Edition shown on this page: IR6071 (2/2018) (checked 2026-09-28).
FileIt is not affiliated with or endorsed by Inland Revenue Department (IRD), Hong Kong or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-28.