Relief amount for single parents: secure the tax advantage

Single parents receive a tax relief amount that lowers their income tax. The prerequisite is that at least one child belongs to the household for whom child benefit or a child allowance is due, and that no other adult person lives in the household. Via tax class II, the advantage already takes effect on the wage.

Reach your next steps and the matching ready-made texts in just a few minutes, free of charge:

Create a letter to the tax office →

Your chances of getting your money back

Single parents receive a relief amount of 4,260 euros per year for the first child, plus 240 euros for each additional child (§ 24b EStG). This reduces the taxable income.

The prerequisite is that a child with a child-benefit claim belongs to the household and no other adult person lives in the household (exceptions e.g. for adult children with a child-benefit claim). Via tax class II, the relief amount already takes effect on the monthly wage.

What you should do now

1
1. Check the conditions
Does a child with a child-benefit claim live in your household and no other adult person? Then you are entitled to the relief amount.
2
2. Apply for tax class II
Apply for tax class II so that the relief amount is already taken into account in the wage-tax deduction.
3
3. Declare it in the return
Declare the relief amount in the tax return (Child annex).
4
4. Report changes
If another adult person moves in or the child-benefit claim lapses, report it, otherwise reclaims threaten.

How to spot the scam

You do not use tax class II although you are a single parent.
Another adult person moves in without you reporting it.
The relief amount for additional children is not claimed.

Frequently asked questions

How high is the relief amount for single parents?

4,260 euros per year for the first child and an additional 240 euros for each further child (§ 24b EStG). The amount reduces your taxable income and thus your tax.

Which conditions apply?

At least one child with a claim to child benefit or a child allowance must belong to your household, and no other adult person may live in the household, unless it is a child for whom you are still entitled to child benefit.

What is the point of tax class II?

Tax class II takes the relief amount into account already in the monthly wage-tax deduction, so you do not have to wait until the tax return. Apply for it at the tax office as soon as the conditions are met.

Take action now

We put together the ready-made texts and the right places to contact for you.

Create a letter to the tax office Check a suspicious message

More help: Emergency by phone · Act together · Right to a lawyer · All guides

General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.