The relief amount for single parents and, if applicable, the increase amount for further children can already be deducted in the wage tax deduction procedure by awarding tax class II and, if necessary, tax class II. the storage of an allowance is taken into account. The validity of the allowance is limited to a period of two calendar years from the beginning of the calendar year for which the allowance applies for the first time.

If it is not possible to take into account the relief amount for single parents in the income tax deduction procedure or if you do not want it, you can also claim it in the context of an income tax return.

The relief amount for single parents and, if applicable, the increase amount for further children can already be deducted in the wage tax deduction procedure by awarding tax class II and, if necessary, tax class II. the storage of an allowance is taken into account. The validity of the allowance is limited to a period of two calendar years from the beginning of the calendar year for which the allowance applies for the first time.

If it is not possible to take into account the relief amount for single parents in the income tax deduction procedure or if you do not want it, you can also claim it in the context of an income tax return.

If you are obliged to submit an income tax return, you must submit it to the tax office by 31 July of the following year.

For the years 2020 to 2024, the above-mentioned submission deadlines have been extended (see article of the State Office for Taxes Lower Saxony or BMF letter of 23 June 2022).

These extended declaration deadlines do not apply to tax returns that have to be submitted at an earlier date on the basis of a separate order ("advance request").

If there is no obligation to submit an income tax return, you can apply for the assessment within 4 years after the end of the respective calendar year (example: the voluntary assessment for income tax for the year 2021 can be applied for until 31 December 2025).

Applications for consideration of a relief amount for single parents and an increase amount for other children in the income tax deduction procedure must be submitted by 30 November of the year for which the relief amount is to be taken into account at the latest.

According to the provisions of the Income Tax Act, there is a legal obligation to change tax class II if the aforementioned requirements cease to apply in the current calendar year.

If you are obliged to submit an income tax return, you must submit it to the tax office by 31 July of the following year.

For the years 2020 to 2024, the above-mentioned submission deadlines have been extended (see article of the State Office for Taxes Lower Saxony or BMF letter of 23 June 2022).

These extended declaration deadlines do not apply to tax returns that have to be submitted at an earlier date on the basis of a separate order ("advance request").

If there is no obligation to submit an income tax return, you can apply for the assessment within 4 years after the end of the respective calendar year (example: the voluntary assessment for income tax for the year 2021 can be applied for until 31 December 2025).

Applications for consideration of a relief amount for single parents and an increase amount for other children in the income tax deduction procedure must be submitted by 30 November of the year for which the relief amount is to be taken into account at the latest.

According to the provisions of the Income Tax Act, there is a legal obligation to change tax class II if the aforementioned requirements cease to apply in the current calendar year.

not specified