Select "yes" if the supported person received "income from employment" during the support period.

Flat-rate taxed wages (so-called mini-jobs) are not to be entered here, but in the section "Other income".

Select Yes if the supported person had "capital gains" during the maintenance period.

Capital gains are recorded as a separate income for the recipient of maintenance payments. It has to be distinguished whether these were subject to the final withholding tax or whether they were taxed at the individual tax rate:

• If the capital gains were subject to final withholding tax, it must be recognized in full - i.e. without deduction of the saver's standard allowance - as "remuneration" (R 33a. 1 para. 3 No. 1 of the Income Tax Regulations (EStR)).
• If the capital gains were taxed at the individual tax rate, i.e. subject to income tax at the tariff tax rate (e.g. foreign income), it is recorded as income in excess of the saver's standard allowance of 1.000 Euro. However, income amounting to the saver's standard allowance will not be added.

Select "yes" if the supported person received income from pensions during the support period. This may include pensions from

• the statutory pension insurance,
• agricultural pension funds,
• occupational pension schemes,
• private pension insurance,
• for other reasons of obligation.

Important: Do not enter here company pensions from pension obligations or pension payments to civil servants. An employment tax statement is issued for these. Therefore, company pensions and pension payments are to be entered as "income from employment".

Select Yes if the supported person received income from renting and leasing, business, self-employment or income of another kind during the maintenance support period.

Select Yes if the supported person received public training funding during the maintenance support period.

Training funding includes among others:

• Supplements to already approved student grants (BAföG)
• Scholarships from foundations
• Training funding granted as vocational training support in accordance with the Social Security Code (SGB) III.

BAföG grants which are granted as loans do not need to be specified here.

Select Yes if the supported person has received other benefits during the support period which include, but are not limited to:

• Income replacement benefits such as unemployment benefit I or unemployment benefit II, sickness benefit, maternity benefit
• Parental benefit in full
• Training funding in the form of grants from private companies ("scholarships")
• Housing benefit
• Flat-rate taxed wages (e.g. from a mini-job)
• Tax-free income, for example, the tax-free part of a pension
• Employee savings bonus and housing bonus paid out
• Pension payments up to the amount of the pension allowance (pension payments must also be recorded under "Income from employment").

Parental maintenance payments, the employee lump sum, the employees' allowance, saver's standard allowance and a trainer's standard allowance in accordance with sect. 3, no. 26 of the Income Tax Act (EStG), the voluntary service allowance in accordance with sect. 3, no. 26a of the Income Tax Act (EStG) and tax-free expense allowances in accordance with sect. 3, no. 12 and 13 of the Income Tax Act (EStG) are not considered to be benefits.