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Steuerfreibeträge Eintragung für Kinder über 18 Jahren

Hamburg 99102002060002 Typ 2a

Inhalt

Leistungsschlüssel

99102002060002

Leistungsbezeichnung

<div lang="en-x-mtfrom-de">Tax allowances registration for children over 18 years</div>

Leistungsbezeichnung II

<div lang="en-x-mtfrom-de">Apply for tax exemptions for children over 18 years of age</div>

Leistungstypisierung

Typ 2a

Begriffe im Kontext

<div lang="en-x-mtfrom-de">Income tax</div> (Synonym), <div lang="en-x-mtfrom-de">Child allowances for children under 18 years of age</div> (Synonym), <div lang="en-x-mtfrom-de">Child allowance for children over 18 years</div> (Synonym), <div lang="en-x-mtfrom-de">Entries for children</div> (Synonym), <div lang="en-x-mtfrom-de">ELStAM</div> (Synonym), <div lang="en-x-mtfrom-de">Children - tax breaks</div> (Synonym), <div lang="en-x-mtfrom-de">Claim children in the tax return</div> (Synonym), <div lang="en-x-mtfrom-de">taxable gross salary</div> (Synonym)

Leistungstyp

nicht vorhanden

SDG Informationsbereiche

nicht vorhanden

Lagen Portalverbund

nicht vorhanden

Einheitlicher Ansprechpartner

Nein

Fachlich freigegeben am

02.07.2021

Fachlich freigegeben durch

nicht vorhanden

Teaser

You can also apply for a child allowance for a child over the age of 18.

Volltext

In the case of family benefit equalization, child benefit is usually paid over the course of the year. After the end of the calendar year, the tax office checks, as part of an income tax assessment, whether you have to deduct a child allowance and an additional allowance for the child's care, upbringing or training needs, or whether the child benefit remains.
The allowances are always taken into account when calculating the solidarity surcharge and church tax.
You can apply for the child allowance for children who are related to you in the first degree.
Under certain conditions, you can also apply for a child allowance for foster children.
Children over the age of 18 who have not yet reached the age of 25 can be considered under certain conditions. For children with disabilities, there is no age limit for eligibility under certain conditions.
After completing their first vocational training / first degree, adult children are only considered if they are not gainfully employed.

Erforderliche Unterlagen

  • The required information must be provided in the child attachment.
  • The information in the child attachment is also necessary if the relevant information has already been given to the Family Benefits Office.
  • Corresponding documents or certificates are e.g. E.g. school or study certificate, training contract or training certificate

Voraussetzungen

  • They must be related to the child in the first degree
  • In the case of foster children, there must be a family-like relationship and you must not have been admitted for employment purposes. The prerequisite is that the custody and foster relationship with the biological parents no longer exists.
  • Children over 18 years of age who have not yet reached the age of 25 can only be considered if they:
    • be trained for a profession (including schooling); Vocational training also includes the three-month basic training and the subsequent post training within the framework of voluntary military service (Section 58b Soldiers Act) or
    • Cannot start or continue vocational training due to a lack of a training place, or
    • a voluntary social or ecological year (Youth Voluntary Service Act), a European volunteer activity, a development policy voluntary service, a voluntary service of all generations (Section 2 (1a) SGB VII), an international youth voluntary service, a federal voluntary service or another service abroad (Section 5 of the Federal Voluntary Service Act) .
Without age limit, children who cannot support themselves financially because of physical, mental or emotional disabilities are taken into account. The prerequisite, however, is that the handicap occurred before the age of 25.

Kosten

Gebühr: Es fallen keine Kosten an

Verfahrensablauf

  • You can apply for the child allowance in your income tax return.
  • You can submit the tax return on paper or online (e.g. via ELSTER).

Bearbeitungsdauer

The processing time depends on the individual case.

Frist

  • The deadline for filing the income tax return is July 31. of the following year
  • If the tax return is prepared by a tax consultancy or an income tax aid association, the submission deadline ends on February 28/29 of the second following year
  • You have 3 months longer to complete the 2020 income tax return:
    • Without tax advice: 31.10.2021
    • With tax advice: May 31, 2022
  • If there is no obligation to submit a tax return, the period ends 4 years after the end of the calendar year.

Hinweise

For inclusion on the income tax return, you must provide the full name and tax identification number for each eligible child.
The information in the child attachment is also necessary if you have already provided the relevant information to the Family Benefits Office.

Rechtsbehelf

objection

Kurztext

  • Apply for allowances for children over 18 years of age
  • Child benefit is usually paid during the year.
  • At the end of the calendar year, the tax office checks whether a child allowance and an additional allowance for the child's care, upbringing or training needs are to be deducted, or whether child benefit remains.
  • You can also apply for a child allowance for a child over the age of 18.
  • The application is submitted with the income tax return to the responsible tax office.

Ansprechpunkt

If you want to find out exactly who is responsible for your request, please follow the link to Authority finder Hamburg

Zuständige Stelle

Tax offices

Formulare

nicht vorhanden