Form DE2 — Deposit interest without DIRT for permanently incapacitated people

What is Form DE2 (DIRT-free interest: permanent incapacity)?

Form DE2 is the Irish Revenue Commissioners' application to have deposit interest paid without deduction of DIRT (Deposit Interest Retention Tax) because you, your spouse or civil partner, or both of you are permanently incapacitated by physical or mental infirmity from maintaining yourselves. A trustee of a special trust set up for permanently incapacitated people can use it too. Revenue's page on DIRT exemptions says you send the DE2 to your Revenue office, and Revenue then tells your financial institution that you are exempt.

The form asks for your name, PPSN and address, your spouse's or civil partner's details where they apply, the trust's details if you're a trustee, the financial institution and branch, and the account: number, holders, BIC and IBAN. You then tick the basis you are applying on, give the nature of the illness, and sign. Page 2 sets out who qualifies, with the income limits and tax credit amounts for 2026. You complete a separate form for each account.

FileIt guides you through every part, checks your PPSN's check letter and your IBAN before printing, and puts the answers neatly into Revenue's official PDF, including names with letters such as ł, ś or ș. The finished form is saved in your FileIt vault. FileIt doesn't send it: you sign it and post it to your Revenue office.

Who needs to fill out Form DE2 (DIRT-free interest: permanent incapacity)?

• People who are permanently incapacitated by physical or mental infirmity from maintaining themselves and own the money in a deposit account.
• Couples where one or both spouses or civil partners are permanently incapacitated; joint accounts qualify only for a married couple or civil partners.
• Trustees of a special trust set up only for permanently incapacitated individuals, funded by subscriptions from the general public, whose beneficiaries own the funds.
• Relatives or attorneys who operate the account for someone who qualifies: the form's notes say a third party with authority over the account doesn't affect the exemption, as long as the beneficial ownership is unchanged.

When to use Form DE2 (DIRT-free interest: permanent incapacity)

• When you (or your spouse or civil partner) are permanently incapacitated and aged 65 or over in 2026, and your total 2026 income is within the limits on the form: €18,000 single, widowed or surviving civil partner, or €36,000 combined for a married couple or civil partners, increased by €575 for each of the first two dependent children and €830 for each further child.
• When you are under 65 and permanently incapacitated, and your tax credits for the year exceed the tax that would be charged on your income. The form lists 2026 personal tax credits of €2,000 (single) and €4,000 (married or civil partners, joint assessment).
• When you're a trustee applying for a special trust's account.
• Over 65 and not incapacitated? Revenue's page points to Form DE1, which goes to your financial institution instead.

What you need before you start

• Your full name, PPSN (or, for a trust, its Tax Reference Number) and address with Eircode.
• Your spouse's or civil partner's name and PPSN, where appropriate.
• For a trust: the trust's full name and the names of the beneficiaries.
• The name of the bank, building society, credit union or An Post, and the branch's name and address.
• The account or credit union membership number, the account holders' names, and the BIC and IBAN (usually on your statements).
• A short description of the nature of the illness.
• If someone signs for the account holder: their capacity, and for an attorney, a copy of the power of attorney.

What’s on Form DE2 (DIRT-free interest: permanent incapacity)

The 2026 edition has 2 pages. FileIt asks for it in 6 parts, and it is signed by Applicant (account holder or trustee) and Spouse or civil partner:

1. Who is applyingApplicant (account holder or trustee)
2. ApplicantApplicant (account holder or trustee)
3. Spouse or civil partner (where appropriate)Spouse or civil partner
4. Trust detailsApplicant (account holder or trustee)
5. Financial institution and accountApplicant (account holder or trustee)
6. DeclarationApplicant (account holder or trustee)

How to fill out Form DE2 (DIRT-free interest: permanent incapacity), step by step

1 Applicant, spouse or civil partner

Give the applicant's name, PPSN or Tax Reference Number and address with Eircode. Add your spouse's or civil partner's name and PPSN where they are part of the application, for example on a joint account or where they are the one who is incapacitated. FileIt checks each PPSN's check letter.

2 Trust details

Only if you're applying as a trustee: the full name of the trust and the names of the beneficiaries. The form's notes say a trustee must also give the Tax Reference Number.

3 Financial institution and account

Name the institution and the branch or office with its address and Eircode, then the account or credit union membership number, the account holders' names, the BIC (up to 11 characters) and the IBAN (up to 34). FileIt checks the IBAN's check digits.

4 Declaration

Tick the relevant box: either that you are beneficially entitled to the interest and that you (or your spouse or civil partner, or both) are permanently incapacitated, with the nature of the illness; or that you are a trustee of a special trust. You also declare that you would be entitled to a refund of the whole of any DIRT if it had been deducted, and that you will tell Revenue of any change in circumstances. Sign and date it, with your capacity if you aren't the account holder.

Common mistakes to avoid

• Putting more than one account on a form. You need a separate DE2 for each account.
• Listing a joint account with someone other than a spouse or civil partner. It doesn't qualify.
• Sending it to the bank. The DE2 goes to your Revenue office; the bank hears from Revenue.
• Leaving out the capacity when someone else signs, or not enclosing a copy of the power of attorney.
• Not telling Revenue when circumstances change. The form says you must notify Revenue immediately if you no longer qualify.
• Using a foreign bank account outside SEPA. The form notes that refunds can't be made directly to such an account.

After you fill it out

Print the form, have it signed (by the account holder, and the spouse or civil partner for a joint account, or by an attorney, authorised third party or trustee), and send it to your local Revenue office. The address is under Contact us on revenue.ie.

Revenue tells your financial institution that the account is exempt, so interest is paid without DIRT.

If your circumstances change, for example your income exceeds the limit or your spouse or civil partner dies and you no longer qualify, tell Revenue straight away.

A copy of the filled form stays in your FileIt vault.

Form DE2 (DIRT-free interest: permanent incapacity): frequently asked questions

Official sources

• Blank form (PDF), published by Office of the Revenue Commissioners (Revenue): https://www.revenue.ie/en/additional-incomes/documents/dirt/form-de2.pdf
• Official instructions and guidance: https://www.revenue.ie/en/additional-incomes/dirt/who-is-exempt-from-dirt.aspx
• Edition shown on this page: Form DE2 2026 (RPC019909_EN_WB_L_1) (checked 2026-09-28).

FileIt is not affiliated with or endorsed by Office of the Revenue Commissioners (Revenue) 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.

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