Form IR6074A — Agreement to Claim for Allowance / Deduction

What is Form IR6074A?

Form IR6074A, 'Agreement to Claim for Allowance / Deduction', is used when two people could each claim the same Salaries Tax allowance or deduction for one dependant — for example two siblings who both support their mother, or a separated couple and their child. Under section 33 of the Inland Revenue Ordinance only one person is granted the allowance for the same dependant, and where more than one has claimed, the claims are not considered until the claimants agree among themselves who should claim. This form is that agreement, signed by both of you.

It covers child allowance, dependent brother or sister allowance, dependent parent or grandparent allowance and the deduction for elderly residential care expenses, for up to three dependants in one year of assessment. For each dependant you give the name, Hong Kong Identity Card number (if applicable), the date of birth for child or brother / sister claims, the allowance or deduction, and the name of the person who will claim it.

FileIt walks you through it and prints your answers into the Inland Revenue Department's own bilingual PDF (the 3/2022 edition), filling the English agreement sentence. It checks HKID check digits, fills in the claimant's name for each dependant, and can send the finished PDF to both of you for e-signature. FileIt never files anything with the IRD — you send it yourselves.

Who needs to fill out Form IR6074A?

• Brothers and sisters who all contribute to a parent's or grandparent's maintenance and could each claim the dependent parent or grandparent allowance.
• Family members who could both claim the deduction for a parent's elderly residential care expenses.
• Parents who are separated or divorced and could each claim child allowance for the same child.
• Anyone who supports a dependent brother or sister that another relative could also claim for.

When to use Form IR6074A

• When you and another person are both eligible to claim the same allowance or deduction for the same dependant in a year of assessment.
• With the claim itself — for example Form IR6044 (child and dependent brother/sister allowances) or Form IR6071 (dependent parent and grandparent allowance, elderly residential care) — or your tax returns.
• When the IRD tells you that more than one person has claimed for the same dependant and you need to settle who claims.

What you need before you start

• The year of assessment (1 April to 31 March).
• Each dependant's name, Hong Kong Identity Card number if they have one, and — for child or brother / sister allowance — their date of birth.
• Which allowance or deduction is claimed for each dependant, and which of you will claim it.
• Both people's names, IRD file numbers, day-time phone numbers and signatures.

What’s on Form IR6074A

The 2022 edition has 1 page. FileIt asks for it in 6 parts, and it is signed by Taxpayer and Other taxpayer:

1. The agreementTaxpayer
2. First dependantTaxpayer
3. Second dependantTaxpayer
4. Third dependantTaxpayer
5. You — signature detailsTaxpayer
6. The other person — signature detailsOther taxpayer

How to fill out Form IR6074A, step by step

1 The agreement sentence

'For the year of assessment ____ / ____, I and ____ have reached an agreement for the allowance / deduction claim as follows.' Choose the year of assessment and FileIt prints it with the other person's name. The Chinese sentence above it says the same in Chinese; FileIt leaves it blank.

2 Particulars of the dependants

For each of up to three dependants, give the name and Hong Kong Identity Card number (if applicable). For child allowance or dependent brother or sister allowance, the form's note asks for the date of birth too.

3 Claim for allowance / deduction

Tick the one allowance or deduction claimed for that dependant: child allowance, dependent brother / sister allowance, dependent parent / grandparent allowance, or the deduction for elderly residential care expenses.

4 Name of Applicant

The name of whichever of you will claim for that dependant. FileIt fills it from your answer to 'Who will claim it?'.

5 Signatures

Both of you sign and give your name, IRD file number, the date and a day-time contact telephone number. Your file number also goes at the top of the form.

Common mistakes to avoid

• Both people claiming for the same dependant without an agreement — the claims aren't considered until you agree who claims.
• Leaving out the date of birth for a child allowance or dependent brother / sister allowance claim.
• Ticking both the dependent parent allowance and the elderly residential care deduction for the same parent — they can't both be claimed for the same person.
• Only one person signing — the agreement needs both signatures.
• Getting the HKID check digit wrong; FileIt checks it.

After you fill it out

Both of you sign the form, then send it to the Commissioner of Inland Revenue, G.P.O. Box 132, Hong Kong, or fax it to 2877 1232 — both are printed on the form.

The person named as applicant for each dependant claims that allowance or deduction in their tax return or on the claim form (IR6044 or IR6071); the other doesn't claim it for that dependant.

FileIt keeps the signed PDF in your vault with the year's other tax papers.

Form IR6074A: frequently asked questions

Official sources

• Blank form (PDF), published by Inland Revenue Department (IRD), Hong Kong: https://www.ird.gov.hk/eng/pdf/ir6074a.pdf
• Official instructions and guidance: https://www.ird.gov.hk/eng/paf/for.htm
• Edition shown on this page: IR6074A (3/2022) (checked 2026-10-01).

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 2026-10-01.

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