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Field help: (2018) Who paid the costs?

This text refers to the Steuererklärung 2018. You can find the version for the Steuererklärung 2024 at:
(2024): Who paid the costs?

Select who paid the childcare costs.

Please note that in the case of unmarried parents, each parent can only state the costs in the tax return that he or she has paid him/herself.

In the case of patchwork families, the costs should always be borne by the natural parent, as only natural parents are entitled to deduct childcare costs. If, on the other hand, the costs are borne by the stepfather or stepmother, the costs are not considered as special expenses by the tax office.

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