Tax deductions: how they work for dependent children


Tax deductions: how they work for dependent children.

As every year also this year, the taxpayer is called to declare in addition to the income received during the previous year, also the deductible expenses incurred for himself and for the family.

So between January and July, here we are talking about tax return, deduction and deduction of expenses.

We will try to explain how tax deductions work for dependent children and to whom they are entitled even in particular situations.

Tax deductions: how they work for dependent children

Our tax system recognizes a tax deduction or “a discount” on taxes to be paid for dependent children.

This deduction is foreseen when certain registry and income requirements are met.

The deduction is due when the children have:

– less than 24 years and an income of up to € 4,000 gross per year,

– over 25 years and an annual gross income of less than € 2,840.51.

The amount of the tax deduction varies according to the applicant’s income and the number of children.

The amount due decreases with increasing income, until it is canceled when the total income reaches 95,000 euros.

How much is the deduction

Currently, the basic deduction for dependent children is:

-euro 1,220, for the child under the age of three

-euro 950, if the child is three years old or older

If there are more than three dependent children in the family, these amounts increase by € 200 for each child, starting from the first.

For the disabled child, recognized as such pursuant to law no. 104 of 1992, you are entitled to the additional amount of € 400.

Who is entitled to tax deductions when parents are separated

In the case of separation, divorce or regulation of relations between unmarried parents, tax deductions for dependent children are made according to the following provisions:

-if the child is entrusted exclusively to one of the parents, the deduction is 100% for the foster parent exclusively

-if the child is entrusted to both parents, the deduction is up to 50% to both parents regardless of how long the child stays with one or the other parent

When the deduction is up to one of the parents

The deduction is for one parent only when:

a) the other parent does not have enough income to be able to enjoy it

b) the parents agree among themselves so that the deduction is up to one of them.

The parent who benefits from the tax discount on the agreement of the other parent, must pay the latter 50% of what is saved.

You must not pay anything if in the agreement they provided for a dispensation from the return.


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