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Source: BUS Sachsen-Anhalt (Linie6PLus)

Request a change in the tax class of single parents for the electronic income tax deduction characteristics

Description

As a single parent, you can apply for tax class II and thus for the relief amount for single parents to be taken into account if your household includes at least one child who is registered with you with a main or secondary residence and for whom you are entitled to the child allowance or child benefit. This applies to a biological child, adopted child, foster child, stepchild or grandchild.

The relief amount for single parents amounts to EUR 4,008 for one child (until 2019: EUR 1,908) per calendar year. For the second and each additional child, this amount increases by EUR 240.00 per child and year.

In tax class II, the relief amount of EUR 4,008 (until 2019: EUR 1,908) is only taken into account for one child, even if you have several eligible children. The consideration of the increase amount of EUR 240.00 for the second and each additional child must therefore be applied for separately by you at your tax office (see further information).

Tax class II is taken into account at the beginning of the month in which the conditions for taking into account the relief amount for single parents are met for the first time.

When your child reaches the age of 18, tax class II is automatically terminated and changed to tax class I in the following month.

You must inform your competent tax office (see further information) immediately of the omission of the requirements for taking into account the relief amount for single parents, as you are only entitled to tax class II for each full calendar month in which the requirements are met. The prerequisite for taking tax class II into account does not apply, for example, if you establish a marriage-like union.

Special note:
The Act on the Implementation of Tax Assistance Measures to Cope with the Corona Crisis of 29.6.2020 increased the relief amount for single parents by EUR 2,100 from EUR 1,908 to EUR 4,008 for the years 2020 and 2021. The increase of EUR 240.00 per additional child does not change.

Due to the exceptional situation caused by the Corona crisis, an application for income tax reduction was assumed because of the tax relief resulting directly for single parents.

For reasons of simplification, the increased relief amount for single parents was therefore determined without a separate application by the competent tax office of residence and made available to the employer for electronic retrieval.

Further note:
Since the law introducing the right to marry for persons of the same sex came into force on 1.10.2017, no new civil partnerships can be established in Germany.

Since then, same-sex couples have been able to marry each other and are thus on an equal footing with opposite-sex couples. Existing civil partnerships can be converted into marriage.

However, there is no obligation to do so. Existing civil partnerships can be continued in their current form.

You are single and your household includes at least one child for whom you are entitled to a child allowance or child benefit. Furthermore, there must be no household community and joint economic management with another adult for whom you are not entitled to an allowance for children or child benefit.
 

None; the omission of the prerequisites for the consideration of the relief amount for single parents must be reported immediately to the responsible tax office (see further information).

If the increase amount of EUR 2,100 for 2020 could not be taken into account within the framework of the income tax deduction procedure, the tax relief takes place via the assessment for income tax. For this purpose, the submission of an income tax return for the year is required.

If you are obliged to submit an income tax return, you must submit the 2020 income tax return to your local tax office by 31.7.2021.

If you are not obliged to submit an income tax return, you can submit the income tax return for the year 2020 to your local tax office until 31.12.2024.

Please contact your local tax office.

If the relief amount for single parents is to be taken into account in the wage tax deduction procedure, an application for wage tax reduction must be submitted to the responsible tax office (see further information).

Otherwise, the relief amount for single parents can also be applied for as part of the income tax return (see further information), e.g. if you are not in an employment relationship or do not wish to be taken into account in the income tax deduction procedure.

If the prerequisites for taking into account the relief amount for single parents no longer apply, an informal written notification to the responsible tax office is sufficient (see further information).

In order to take into account the relief amount for single parents in the income tax deduction procedure, it is necessary that you submit an application for wage tax reduction to your local tax office (see further information). This also applies if tax class II has been automatically terminated at the age of 18 of your child and changed to tax class I in the following month, and the conditions for taking into account the relief amount continue to be met.
If it is not possible or you do not wish to take into account the relief amount for single parents in the income tax deduction procedure, you can also claim this in the context of an income tax return.

Free and Hanseatic City of Hamburg
Tax Authority - Tax Administration -
 

The text was automatically translated based on the German content.

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