Field help:
Has the child benefit been paid to you for <%0500107%>?
Select "yes" if child benefit was paid to you for the child in the relevant year.
This information is required to check to whom the tax relief for single parents is generally assigned. Usually, the parent who receives the child benefit is granted the relief.
Example: Your child mainly lives in your household and you receive the child benefit. In this case, you are generally entitled to the tax relief for single parents.
Special case for shared custody
If the child is approximately equally integrated into the households of both single parents (e.g. about 50/50 care), the parents can decide between themselves who receives the relief – regardless of who receives the child benefit.
- The allocation is only possible if neither parent has already claimed the relief, e.g. through tax class II in the wage tax deduction or in their income tax assessment.
- If the parents do not reach an agreement, the relief is granted to the parent who receives the child benefit.
