The relief amount for single parents is automatically taken into account when determining the wage tax deduction according to tax class II. If your electronic wage tax deduction details show this tax class, you do not need to submit a separate application.
If you were previously in a different tax class and now meet the requirements for tax class II (e.g. due to the birth of a child), please apply for a tax class change at your local tax office.
To apply, please use the application for income tax reduction and for the 2025 income tax deduction features. You will need the main form and the child annex for this. The relevant information (relief amount for single parents) must be entered on the child annex. You can also submit the application electronically via www.elster.de, provided you are registered with My ELSTER.