(2021) What is the tax relief for single parents?

If you are a single parent, you can apply for a tax relief amount in the "Anlage Kind". Since 2015, this relief amount has been 1,908 Euro. Additionally, there was an extra 240 Euro for the second and each subsequent child. Single parents with 2 children were thus relieved by 2,148 Euro.

However: The closure of nurseries and schools during the COVID-19 pandemic posed significant challenges for all families. Single mothers and fathers were particularly affected. Since 2020, the relief amount has been increased from 1,908 Euro to 4,008 Euro, more than doubling. The increase of 240 Euro remains unchanged (§ 24b Abs. 2 Satz 3 EStG, amended by the "Second Corona Tax Assistance Act").

For each full calendar month in which the deduction conditions are not met, the relief amount is reduced by one twelfth. Condition: at least one minor or adult child for whom you receive child benefit or the child tax allowance must belong to your household. It does not have to be a biological child; the relief amount is also available for an adopted, foster, step, or grandchild. The child must be registered at your address. If the child is registered with several people, the parent who is entitled to child benefit receives the relief amount. The child's tax identification number must be provided for the child belonging to the household.

Important: No other adult persons may belong to your household. Adult children for whom you receive child benefit are an exception. This also applies to children who are in vocational training, waiting for a training place, or doing voluntary service. The relief amount is also not at risk if you live with an adult in need of care.

Living with adults is harmless for the relief amount if there is no household community, but merely a shared flat with separate finances and separate management. A key feature of a household community is "joint management".