Single parents; application for the relief amount

Single taxpayers can claim the relief amount for single parents.

Description

Single taxpayers can claim the relief amount for single parents if their household includes at least one child for whom they are entitled to child benefit or an allowance for children. Membership of the household is assumed if the child is registered in the home of the single taxpayer. If the child is registered with several taxpayers, the relief amount is generally due to the single taxpayer who also receives the child benefit for the child.

The prerequisite for consideration is the identification of the child by the identification number assigned to this child. If the household of the single taxpayer includes such a child, the relief amount is EUR 1,908 in the calendar year. As of the 2020 assessment period, the relief amount will be EUR 4,008. For each additional child who meets the requirements, the relief amount increases by EUR 240 in each case.

Single taxpayers are those who do not meet the requirements for a joint assessment or are widowed and do not form a household community with another person of full age, unless they are entitled to child benefit or an allowance for children.

A household community with another person is generally to be assumed if this person is registered with main or secondary residence in the taxpayer's home. This presumption is rebuttable unless the taxpayer and the other person live in a marriage-like community or partnership-like community. For each full calendar month in which the requirements were not met, the relief amount is reduced by one-twelfth.

Prerequisites

They are single and their household includes at least one child for whom they are entitled to child benefit or an allowance for children.

Procedure

  • The relief amount is applied for in the income tax return.
  • The tax return can be submitted in writing or online.

Deadlines

The deadline for filing the income tax return is 31.7. of the following year.

Required documents

  • Birth certificate of the child

Forms

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.

Fees

  • none

Status: 24.11.2022

Responsible for editing: Bayerisches Staatsministerium der Finanzen und für Heimat

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