Child allowance; request for a change

The number of child allowances is part of the electronic wage tax deduction characteristics (ELStAM). If you want to change it, you must apply to your tax office.

Description

Parents receive tax relief either through child benefit or through tax allowances. When you file your income tax return, the tax office checks which is more favorable for you.

The allowances for children affect the amount of the solidarity surcharge and church tax. So that the employer can calculate these deductions correctly, the number of child allowances is formed as electronic wage tax deduction characteristics (ELStAM).

Children who have not yet reached the age of 18 are, in principle, automatically taken into account in the ELStAM after the reporting data has been transmitted.

If a child allowance is to be created in the ELStAM for a child who is not registered in your home, you must apply for this once.

For children who have already reached the age of 18, the number of child allowances will be formed by the tax office upon application and if the relevant requirements are met.

If the number of child allowances differs from the actual circumstances in your favor, you must have the ELStAM changed by your tax office.

Deadlines

You must submit the application for the current calendar year by November 30.

Required documents

  • for child under 18 years of age: Birth certificate of the child

  • if the child is over 18 years of age: Proof of initial education

Forms

  • Form, Bavaria-wide: Antrag auf Lohnsteuer-Ermäßigung 2023
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Online procedures

  • ELSTER - Ihr Online-Finanzamt

    ELSTER - Your Online Tax Office bundles the online services of the tax authorities. Here you can prepare and submit tax returns and tax registrations via the Internet.

Legal bases

Remedy

Objection

Links to more information

Related issues

Status:01.12.2022

Responsible for editing:Bayerisches Staatsministerium der Finanzen und für Heimat

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  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
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