Income-relatedexpenses from employment, insofar as they exceed the employee lump sum of EUR 1,230.
Income-related expenses are, for example, expenses for travel between home and the first place of work (commuting allowance), for specialist literature, work equipment or work-related out-of-town activities (insofar as these are not already reimbursed tax-free by the employer).
Specialexpenses, insofar as they exceed the special expenses lump sum of 36 euros for single people and 72 euros for married people
Special expenses are, for example, maintenance payments to a divorced or permanently separated spouse/partner, church tax paid, expenses for your own first vocational training or first degree course up to 6,000 euros per calendar year or childcare costs.
Extraordinary expenses
These are, for example, the allowance for the special needs of a child in vocational training, support payments to needy relatives or the lump sum for people with disabilities and surviving dependants.