Children in your tax return

You can claim a child deduction for children if you are responsible for their maintenance. The decisive factor is always the circumstances as of December 31 of the tax year.

A deduction is generally possible for minor children. For children of legal age, a deduction may be considered if they are still in initial training and are financially supported by you.

The key factor is who is financially responsible for the child. In the case of separated or divorced parents, the deduction depends on how maintenance is arranged and in which household the child lives. Depending on the family constellation, the child deduction can have different effects.

Since the specific tax effect depends on several factors, you should check the final PDF of your tax return to ensure that the child deduction has been correctly taken into account.

Both parents live together in a cohabiting relationship (unmarried) with a minor child and each file a separate tax return. If parental custody is exercised jointly, both parents are entitled to half of the child deduction.

As a rule, no supporting documents are required.

For children of legal age who are in education, a confirmation of education may be relevant. In the case of separated parents, maintenance agreements or court rulings may be decisive for tax assessment.

Open the Children section and click on “Add new.”

Enter the first name, last name, and date of birth and answer the questions about education, household, and maintenance payments.

iqtax automatically checks which deduction is possible based on your information.