Apply for a change of tax class for single parents
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Steuern und Abgaben
Procedure
In order for the relief amount for single parents to be taken into account in the income tax deduction procedure, you must submit an application to your local tax office:
Online via the ELSTER portal:
- You can submit the declaration to the tax office online via ELSTER.
- ELSTER is a barrier-free and platform-independent access to the electronic services of the tax administration.
- You need a certificate for the electronically authenticated transmission. You will receive this following your registration on ELSTER.
- Please note that the registration process can take up to 2 weeks
Written application:
- Complete the form "Application for income tax reduction and for income tax deduction features". You can find the application form under "Further information" - "Forms".
- For the declaration, you must also complete the "Anlage Kind" (child annex) contained there for the respective year.
- Complete the application on the electronic terminal or print it out by hand and sign it.
- Send the application and attachments by post to your local tax office.
- You will receive a notification.
Please note:
- This also applies if tax class II was automatically terminated when your child reached the age of 18 and changed to tax class I in the following month and the conditions for taking the tax relief amount into account are still met.
- If it is not possible or desirable for you to take the relief amount for single parents into account in the income tax deduction procedure, you can also claim it in your income tax return.