You do not have to file 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 the other parent's half of the allowance 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 created as an electronic income tax deduction during the current calendar year because you are not paid child benefit, you must apply for it at the tax office in your place of residence. The tax office can also tell you whether it is worth entering in your case.
If you are applying to the tax office for the first time for an allowance for the calendar year 2023 or if you want to have an allowance taken into account that has increased in relation to the calendar year 2022, use the Application for Wage Tax Redu ction - under -Miscellaneous- Search - Title: 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 2023 at most the allowance that was already determined for the calendar year 2022, use the Application for Wage Tax Redu ction - under -Miscellaneous- Search - Title: Application for Wage Tax Reduction (main form).
You can apply for the allowances for a maximum period of two calendar years.
You can obtain the appropriate 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.