Field help: (2024) Income-related expenses This text refers to the Steuererklärung 2024. You can find the version for the Steuererklärung 2025 at: (2025): Income-related expenses In this field, enter expenses directly related to receiving your maintenance payments. If no entry is made, the flat rate of 102 Euro for income-related expenses will automatically be applied. Possible income-related expenses in connection with maintenance payments: Tax consultancy fees, e.g. for advice on consent in Form U Travel expenses to the tax office, tax advisor or court Postage and telephone costs related to the maintenance arrangement Court and legal fees with a tax reference, e.g. to clarify consent for Form U Costs for documents and copies, e.g. copies of Form U, printouts of supporting documents Specialist literature on the tax treatment of maintenance Interest on loans, e.g. to enforce or secure the maintenance payment Important: Only verifiable costs with a clear tax reference are deductible. General divorce or separation costs are not included.