Apply for tax class change for single parents
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Wenn Sie alleinstehend sind und zu Ihrem Haushalt mindestens ein Kind gehört, für das Ihnen der Kinderfreibetrag oder das Kindergeld zusteht, können Sie die Berücksichtigung des Entlastungsbetrags für Alleinerziehende beantragen (= Steuerklasse II)
As a single parent, you can apply for tax class II and thus for the allowance for single parents to be taken into account if at least one child belongs to your household who is registered with you as your 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 for one child is EUR 4,008 (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. You must therefore apply separately to your tax office to take the increased amount of EUR 240.00 for the second and each additional child into account.

Tax class II is taken into account at the beginning of the month in which the prerequisites 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 responsible tax office immediately if the requirements for the consideration of the relief amount for single parents are no longer met, since 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 partnership.


Special hint:
The law on the implementation of tax relief measures to deal with the Corona crisis of June 29, 2020 increased the tax relief for single parents by EUR 2,100 each 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 extraordinary situation caused by the Corona crisis, an application for a wage tax reduction was assumed because of the direct tax relief for single parents.

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

Further note:
Since the law introducing the right to marry people of the same sex came into force on October 1, 2017, no new civil partnerships can be established in Germany.

Since then, same-sex couples have been able to marry each other and are therefore treated equally to opposite-sex couples. Existing civil partnerships can be converted into a marriage.

However, there is no obligation to do so. Already existing civil partnerships can be continued in the previous form.
Form 'Application for income tax reduction' with tax identification number and signature (see links). The required attachments (here: at least attachment "children") can be added to the main form by clicking the appropriate box on the first page.

Otherwise, the relief amount for single parents can also be requested as part of the income tax return, e.g. B. if you are not employed or if you do not wish to be taken into account in the wage tax deduction procedure.

If the prerequisites for the relief amount for single parents no longer apply, an informal written notification to the tax office is sufficient.

Preconditions

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

Hints

  • Hamburg citizens can contact any regional tax office in Hamburg for ELStAM matters
  • The registration offices are responsible for changing the civil status data in the registration register (e.g. marriage, establishing a civil partnership, birth).
Section 24b Income Tax Act (EStG)
Section 38b Income Tax Act (EStG)

Related Links

  • Tax forms for the Federal Ministry of Finance
  • Application for wage tax reduction 2022
In order to take into account the relief amount for single parents in the wage tax deduction procedure, you must submit an application for a wage tax reduction to your responsible tax office. For this you can use the corresponding application of the online tax office ELSTER. This also applies if tax class II ends automatically when your child reaches the age of 18 and was changed to tax class I in the following month, and the conditions for taking the tax relief amount into account are still met.
If it is not possible or not desired by you to take the relief amount for single parents into account in the wage tax deduction procedure, you can also claim this in the context of an income tax return.

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