In this infotype, you input the employees’ expenses and previous employer’s data required to make deductions in year-end adjustment (YEA) taxation. Only YEA taxation uses this infotype. When the SAP System calculates the deduction amount based on the expense, it checks the limit (except the education expense). Therefore, you need to check the legal limit on it and enter the calculated amount.

This infotype records each deduction item for which employees and their dependents are liable for:

• Special deduction
• Other deduction
• Tax credit

You need to maintain employees‘ previous employer’s data as long as they have earned income in their previous company, such as the business number. Also employees‘ resident tax amount paid during working in their previous company needs to be maintained in the infotype.