Exempt income

This classification is useful for identifying taxpayers who receive exempt income. The values of this classification are: Total, With exempt income, Without exempt income. Allocations are made using information form 190, selecting key L and any of its subkeys, except for L01 "Allowances" and L05 "Severance pay" and the DAFAS deductions from the Personal Income Tax return. For people with disabilities, the cross-referencing with the form is complete; that is, the L keys are allocated for all members of the family unit who qualify for the personal and family minimum.