You do not need to submit an application, as the tax office will check the requirements ex officio as part of the annual assessment for income tax. If you want to have half of the allowance of the other parent transferred to you because you live separately from the other parent and the child lives in your household, you must apply for this on the child annex to the income tax return.
If you can have an allowance for care and upbringing or education set up as an electronic income tax deduction during the current calendar year because you do not receive child benefit, you must apply for it at the tax office where you live. The tax office can also tell you whether it is worth entering it in your case.
If you are applying to the tax office for an allowance for the calendar year 2022 for the first time, or if you want to have an increased allowance taken into account in relation to the calendar year 2021, use the application for wage tax reduction (main form and attachments). The application can also be submitted electronically via www.elster.de.
If you are applying for no more than the tax-free allowance for 2022 that was already determined for the calendar year 2021, use the Application for Wage Tax Redu ction (main form).
You can apply for the tax allowance for a maximum period of two calendar years.
You can obtain the relevant form from your tax office or on the Internet(www.elster.de). The tax office can also tell you whether the entry is worthwhile in your case.