Apply for tax class change for single parents

Prerequisites

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.

Documents required

Form 'Application for wage tax reduction' with tax identification number and signature (see links). The required attachments (here: at least the "Children" attachment) can be added to the main form by clicking on the appropriate box on the first page.

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

The insurance for the relief amount for single parents (tax class II) must be attached to the applications for consideration of the relief amount for single parents (either application for wage tax reduction or in the income tax return) that the eligibility requirements are met.

If these are omitted, this must be reported to the tax office immediately. If the requirements for the relief amount for single parents no longer apply, an informal written notification to the tax office is sufficient.

Please note

• 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).

Deadlines

No; if the prerequisites for the consideration of the relief amount for single parents no longer apply, the responsible tax office must be notified immediately.




Note for 2020:


If the increase of EUR 2,100 for 2020 could not be taken into account within the scope of the wage tax deduction procedure, the tax relief takes place via the assessment for income tax. To do this, it is necessary to submit an income tax return for the year.


If you are required to submit an income tax return, you must submit the 2020 income tax return to your responsible tax office by July 31, 2021.


If you are not required to submit an income tax return, you can submit the income tax return for 2020 to your responsible tax office by December 31, 2024.

Procedure

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.

Processing time

The application will be processed as soon as possible.

Fees

No

Legal remedies

objection

Legal basis

Section 24b Income Tax Act (EStG)

Section 38b Income Tax Act (EStG)

If you are single and there is at least one child in your household for whom you are entitled to the child allowance or child benefit, you can apply for the relief amount for single parents to be taken into account (= tax class II).