Electronic income tax deduction characteristics Change of the tax class of single parents

As a single parent with at least one child in the household who is entitled to child allowance or child benefit, you can apply for the tax relief amount for single parents and thus for tax class 2.

As a single parent, you can apply for tax class 2 so that the relief amount for single parents is already taken into account in the monthly income tax deduction.

You meet the requirements for the relief amount for single parents if your household includes at least one child for whom you are entitled to the child allowance or child benefit and you live alone in your household with this child or these children.

The relief amount for single parents is EUR 4,260 per calendar year for one child. For the second and each additional child, this amount increases by EUR 240 per child and year.

In tax class 2, the relief amount of EUR 4,260 is only taken into account for one child, even if you have several eligible children. You must apply separately to your tax office for the increased amount of EUR 240.00 for the second and each additional child.

Tax class 2 is taken into account from the beginning of the month in which the conditions for taking into account the tax relief amount for single parents are met for the first time.

When your child reaches the age of 18, tax class 2 is automatically terminated and changed to tax class 1 in the following month. If you are still entitled to the child allowance or child benefit for your adult child, tax class 2 can also be granted; this requires a new application for income tax reduction at your local tax office.

You are only entitled to tax class 2 for each full calendar month in which you meet the requirements. If you no longer meet the requirements to qualify for the tax relief for single parents, you must inform your local tax office immediately. The requirement for tax class 2 no longer applies, for example, if you establish a marriage-like relationship and therefore no longer live alone in the household with your child or children.

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To apply for tax class 2 and, if applicable, the increased amount of 240 euros for each additional child as an allowance, please use the form "Application for income tax reduction and for income tax deduction characteristics"
together with "Anlage Kinder". The "Instructions for the application for income tax reduction and income tax deduction features" can be used as an aid for completing the form. If the conditions for tax class 2 no longer apply, you must inform your local tax office.

You can also apply electronically at elster.de.
To apply for tax class 2 and, if applicable, the additional consideration of the increased amount of 240 euros for each additional child as an allowance, the "Application for income tax reduction and for income tax deduction features" (main form) and the "Attachment children" must be used under "My Elster" (www.elster.de > Forms & services > All forms > Employee income tax).

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If spouses live apart permanently, the pro rata relief amount for single parents can only be taken into account as an allowance from the month of separation until the end of the calendar year - provided the other requirements of § 24b are met - and not via tax class 2. The form "Application for income tax reduction and for income tax deduction features" together with "Attachment Children" must be used for the application.

Guide to the authorities, search for the tax office on the website of the Federal Central Tax Office
https://www.bzst.de/gemfa

Application for wage tax reduction on the website of the Federal Ministry of Finance under "Wage tax (employees)", application for wage tax reduction 20.. with the appendix Children
https://www.formulare-bfinv.de/

Forms for income tax returns on the website of the Federal Ministry of Finance
https://www.formulare-bfinv.de/