The person obliged to pay alimony can deduct alimony payments made in whole or in part from tax. How to deduct child support and co. In your tax return correctly, you will learn in this article.
Can you deduct alimony from tax?
Yes, maintenance is regularly tax-deductible if
- This was also actually paid
- The payer is legally entitled to maintenance
- And the payer is legally liable to pay maintenance.
How can I claim maintenance for tax purposes?
You can either include the alimony paid on your income tax return as a
Deduct – depending on what type of maintenance it is:
Child support – tax deduction
According to § 33a estg, child support is only tax-deductible as an extraordinary burden if:
- No more child benefit is received for the child and
- No tax allowance for children (§ 32 para. 6 estg) is claimed
(this also includes benefits similar to child benefits according to the BFH ruling of 4.12.2003, III R 32/03, bstbl. 2004 II S. 275 ).
For example, maintenance for adult children over 25 years of age who are no longer in education can be deducted from taxes.
Spousal maintenance – claiming maintenance for ex-partner for tax purposes
Spousal maintenance is taken into account for tax purposes. Both separation maintenance and postmarital maintenance for spouses living separately or divorced are deductible on your tax return – either as a special expense or as an extraordinary burden.
Info: the same applies to the tax deductibility of maintenance for parents, grandparents and partners.
Spousal support as a special expense deduction – real splitting
If you decide to deduct spousal maintenance as a special expense in accordance with § 10 para. 1a no.1 estg. – also known as real splitting – must be deducted:
- The amount must be entered on the second page of the income tax return on the jacket sheet
- The same amount is recorded in section A of annex U.
Furthermore, the tax identification number of the recipient is required for the tax return of the maintenance payer (may, according to § 10 abs. 1a no.1 S. 9 estg can be requested from the responsible tax office).
In addition, the following requirements and rules apply to real splitting:
- The alimony recipient must declare and pay tax on the alimony received as other income in the SO annex in their own tax return.
- Maintenance recipient must expressly agree to classification with his signature on annex U section B (§ 10 para. 1a no.1 estg), which, however, can be revoked at any time
- The request for special expense deduction must be reapplied annually and the consent of the dependent must be obtained again and again.
- The application cannot be withdrawn
- The special expenses deduction is possible from the year of separation
Lack of consent for special expenses deduction
If the written consent for the special expense deduction of the dependent is missing, the maintenance can only be claimed as an extraordinary burden.
Exception: if the real splitting is included in the marriage contract or the marriage contract, respectively. Was stipulated in the divorce settlement agreement, the partner can be sued for consent (§ 894 ZPO).
Maintenance recipient lives abroad
If the alimony recipient lives abroad, the foreign tax assessment must show that he or she has paid tax on the alimony received. Depending on the country, further deduction requirements must be met.
Tip: the person liable for maintenance usually has higher income, therefore the tax relief through special expenses deduction is higher than the additional tax payment for the recipient. So try to get the ex-spouse's consent by taking over his accruing income tax.
Deducting maintenance as an extraordinary burden
If the real splitting is not accepted or desired by the maintenance beneficiary, the possibility remains to deduct the maintenance as an extraordinary burden according to the tax law. § 33 or. 33a estg to deduct. The consent of the ex-partner is not necessary in this case, as there is no taxation of the maintenance received. In this variant, the maintenance annex must be filled out.
An extraordinary burden is defined by the income tax act (estg) § 33 para. 1 as follows:
"If a taxpayer necessarily incurs greater expenses than the vast majority of taxpayers with the same income, assets and marital status (extraordinary burdens), the income tax shall be reduced upon application by deducting from the total amount of income that part of the expenses that exceeds the burden reasonably borne by the taxpayer."
Information on the income of the person entitled to maintenance
In order to claim alimony as an extraordinary burden, the tax office must be informed about the income of the alimony recipient.
The alimony payer cannot force the information about the annual income of the alimony recipient. If the information is refused, the enforcement of the extraordinary burden is no longer possible.
Maximum amounts for deductible alimony payments
The maximum amount that may be claimed as an extraordinary burden in a calendar year is, according to § 33a para. 1 estg currently 9.408 euros.
With the special expenses deduction, however, the maximum amount is 13.805 euros.
In addition, the costs for a basic health and nursing care insurance ( § 33a para. 1 sentence 2 estg ).
In case of support of more than one dependent, the maximum amount is to be calculated for each individual dependent and not as a total amount. It is the same with the deductible costs for health and nursing care insurance.
Alimony paid in excess of the maximum limit cannot be claimed for tax purposes!
Offset of income
The maximum amount of deductible alimony payments is reduced as soon as the alimony recipient's annual income exceeds 624 euros. The deductible income is reduced by a lump sum of 180 EUR per year.
Offset of training assistance
The maximum amount is also reduced if the needy person receives educational assistance such as bafog grants (but not bafog loans) from public funds.
Imputation of investment income
Investment income subject to the final withholding tax is not counted as income, but without deduction of the saver's lump-sum amount.
Crediting of assets
If the maintained person has assets higher than 15.Has 500 euros, the alimony payments are not deductible.
Calculation of maximum contributions pro rata temporis
If maintenance has not been paid for the full 12 months, the maximum amount of 9.408 euros or. Of 13.805 euro to be adjusted proportionately to the paid months.