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Claim allowances for child over 18

Service Description

In the case of family benefit equalization, child benefit is usually paid during the year. After the end of the calendar year, the tax office checks, as part of an assessment for income tax, whether a child allowance and, in addition, an allowance for the child's care and education or training needs are to be deducted or whether child benefit is to be retained.

However, the allowances are always taken into account when calculating the solidarity surcharge and church tax.

The child allowance can be claimed for children who are related to you as a taxpayer within 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 taken into account under certain conditions. For disabled children, there is no age limit for eligibility under certain conditions.
After completion of initial vocational training/studies, children of full age are only taken into account if they are not in gainful employment.

Process flow

  • The child allowance is claimed in the income tax return
  • The tax return can be submitted in paper or online procedure

Who should I contact?

  • You can find the contact points at the tax office responsible for you via the tax office finder on the website of the Federal Central Office

Competent authority

  • The relevant tax office decides on the applications in the tax return
  • You can find the tax office responsible for you using the Tax Office Finder on the website of the Federal Central Tax Office.

Your current address is decisive here.

Requirements

  • They must be related to the child within the first degree.
  • In the case of foster children, the relationship must be similar to that of a family and the child must not have been taken in for gainful employment. A prerequisite is that the custodial and foster relationship with the natural parents no longer exists.
  • Children over the age of 18 who have not yet reached the age of 25 can only be considered if they:
    • have been trained for a profession (including school education); three months of basic training and subsequent service training as part of voluntary military service (Section 58b of the Soldiers' Act) are also considered to be vocational training, or
    • were unable to start or continue vocational training for lack of a training place, or
    • have completed a voluntary social or ecological year (Youth Voluntary Service Act), a European voluntary activity, a development policy voluntary service, a voluntary service of all generations (Section 2 (1a) of the German Social Security Code VII), an international youth voluntary service, a federal voluntary service or another service abroad (Section 5 of the Federal Voluntary Service Act).

Children who are unable to support themselves financially due to a physical, mental or psychological disability are considered without age limit. However, the prerequisite is that the disability occurred before the child reached the age of 25.

Which documents are required?

  • The required information must be provided in the child annex.
  • The information in the child annex is also required if corresponding information has already been provided to the family benefits office.
  • Corresponding documents or certificates are e.g. school or study certificate, training contract or training certificate.

What are the fees?

None

What deadlines do I have to pay attention to?

  • The deadline for filing the 2022 income tax return is 02.10.2023
  • The deadline for filing the income tax return 2023 is 02.09.2024
  • The submission deadline for the income tax return from 2024 is 31.7. of the following year

Processing duration

  • The processing time depends on the processing status in the respective responsible tax office

Legal basis

Appeal

Author

The text was automatically translated based on the German content.

Technically approved by

Thuringia Ministry of Finance

Professionally released on

29.06.2023

Source: Zuständigkeitsfinder Thüringen (Linie6Plus)

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