What are the deductions for dependent children?


The taxpayer who submits the tax return can ask for the deductions for the expenses he incurs for the benefit of the children still in charge. The declarant can in fact deduct the charges he has incurred for himself and for any spouse, children and dependents. The expenses that can be deducted appear in the 2020 income tax return, but refer to those incurred in 2019.

By using Model 730 and the Single one, the taxpayer is entitled to the tax relief that allows him to lower the amount of taxes to be paid. In the previous article we explained “What are the dependent family members and how long should the children be listed in 730”. Now let’s specifically evaluate what are the deductions for dependent children and the new income limit of 2020.

What are the deductions for dependent children?

From the official portal of the Revenue Agency, useful information can be retrieved for the taxpayer with children still dependent. As regards the basic deductions, we read that the amount of the same changes according to the income bracket. The overall income that the taxpayer declares is assessed and proportionally with the increase of the latter, the deductions due are decreased.

If the total declared income is equal to 95,000 euros, the right to tax concessions is lost. According to the law, the family member who reports an income equal to or less than € 2,840.51 can be considered as dependent. The website also reads that “only for children aged 24 and older, from January 1, 2019 this limit has increased to 4000 euros”.

For each child of age not older than 3 years, the declarant is entitled to a basic deduction of 1,220 euros. This deduction drops to 950 euros in the presence of a child who is over 3 years of age. For each additional child over the number of 3 dependent, the amount of the deduction is increased by 200 euros.

In the presence of children with disabilities within the family, the amount is 1,620 euros for children under 3 years of age. Over 3 years of age, the presence of a handicapped child causes a decrease in the deduction which becomes € 1,350.

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