Select "yes" here if you, as a stepparent or a grandparent, want to claim the child allowance and the child-raising allowance, and the biological parents have agreed to the transfer of the allowances.
Important prerequisites for the transfer:
you have included the child into your household or
you have a maintenance obligation towards the child/grandchild to fulfil, for example, if one or both parents are unable to provide for their child.
For the parents' consent, enclose "Form K" with your tax return.
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