ล.ย.04 — certificate for the allowance for supporting a disabled or incapacitated person (หนังสือรับรองการหักลดหย่อนค่าอุปการะเลี้ยงดูคนพิการหรือคนทุพพลภาพ)

ล.ย.04 is a Thai Revenue Department (กรมสรรพากร) certificate under Director-General Notification No. 182 of 22 December 2552 (2009). The taxpayer fills it in and signs it to claim the allowance for supporting a person with a disability (คนพิการ) or an incapacitated person (คนทุพพลภาพ) on ภ.ง.ด.90 or ภ.ง.ด.91. The form is 1 page.

The allowance is 60,000 baht per person. Section 2 totals «persons × 60,000», and the total goes to ภ.ง.ด.90 item 9 (5.) or ภ.ง.ด.91 ค 5. The form has room for 2 people in section 1.1 (disabled) and 2 in section 1.2 (incapacitated); for more, an additional ล.ย.04 is filled in.

• the taxpayer (ผู้มีเงินได้) fills in and signs it and attaches it to the ภ.ง.ด.90/91 return;
• the allowance may be claimed for the taxpayer's father and mother, the spouse's father and mother, the spouse, the taxpayer's legitimate or adopted child, the spouse's legitimate child, and one (1) other person the taxpayer supports;
• each person is marked with a relationship number 1–9: 1 spouse, 2 and 3 the taxpayer's father and mother, 4 and 5 the spouse's father and mother, 6 the taxpayer's legitimate child, 7 the spouse's legitimate child, 8 the taxpayer's adopted child, 9 another person supported.

• section 1.1, person with a disability (คนพิการ): the person holds a disability card under the law on empowerment of persons with disabilities, and the taxpayer is named on it as carer (ผู้ดูแล); if several taxpayers are named as carers, they agree in writing who claims; if the carer changed during the year, the last carer named on the card in that tax year claims;
• section 1.2, incapacitated person (คนทุพพลภาพ): a licensed physician certifies that the person has been unable to perform normal daily activities due to health problems or illness continuously for at least 180 days, or has been incapacitated for at least 180 days; the doctor's certificate is issued in the tax year of the claim, and ล.ย.04-1 from a qualifying certifier is also required; if several taxpayers hold such a certificate, they agree in writing who claims;
• the supported person's assessable income in the tax year is no more than 30,000 baht (exempt income under section 42 of the Revenue Code is not counted);
• the person has a Thai 13-digit ID number (เลขประจำตัวประชาชน); someone who is both disabled with a card and incapacitated is claimed only once, as disabled;
• the allowance covers the full tax year even if the condition did not last the whole year; a non-resident taxpayer may claim only persons residing in Thailand.

• the 13-digit ID numbers of the supported persons and your own;
• for section 1.1 — a copy of the disability card, including the part showing you as carer;
• for section 1.2 — the doctor's certificate and a signed ล.ย.04-1;
• a written agreement if several carers or taxpayers with certificates are involved.

1. Answer the chat questions: your details, the year, the persons you support and their conditions.
2. FoxDocs splits ID numbers into the 1-4-5-2-1 boxes, checks the check digits, marks the relationship numbers and counts persons and the total; if the income or carer question is answered «no», the claim is not made.
3. Download the PDF, sign it by hand and attach it to the return with the required copies.

Official Revenue Department forms page for 2568: rd.go.th — personal income tax forms 2568 (item «ลย.04»); the 2569 forms page rd.go.th/68191.html links the same file. Conditions per the 2568 ภ.ง.ด.90 instructions, item «อุปการะเลี้ยงดูคนพิการหรือคนทุพพลภาพ». Checked 2026-10-15. This is not tax advice.