Deductions for dependent children: what expenses can be included and how they work

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Deductions for dependent children

What does it mean deductions for dependent children and which expense can we deduct? Let's start by saying that they can benefit from tax deductions for dependent children all families with children, regardless of their age, residence or the state of coexistence with the family, who declare an income not exceeding the established threshold.

When a child is dependent

They are considerate dependent family members:

  • the unseparated spouse and the separated or divorced spouse, only if cohabiting or if they receive voluntary maintenance allowances, not resulting from judicial authority provisions;
  • natural children recognized, adopted, fostered and affiliated;
  • other family members such as parents, genders, daughter-in-law, in-laws, brothers and sisters, as long as they are cohabiting or who receive from the same a maintenance allowance not resulting from judicial authority provisions.

Family members are considered dependent they do not declare an income exceeding € 2.840,51.

I limits of the annual deduction are set as follows:

  • for each child under 3 years: from 900 to 1.220 euros
  • for each child aged 3 and over: from 800 to 950 euros
  • for each handicapped child: additional amount from 220 to 400 euros.

The deduction may increase in the presence of particular conditions:

  • for taxpayers with more than 3 dependent children, it increases by 200 euros for each child;
  • for those with a handicapped child, the deduction increases by 400 euros.

The State recognizes the right to the worker to deduct some expenses from the value of the gross IRPEF tax to obtain, therefore, the net tax.

How to calculate the deductions?

It is necessary to multiply the theoretical deduction by the coefficient obtained from the ratio between 95.000, less the total income, and 95.000.

If there are more than one children, the amount of € 95.000 indicated in the formula must be increased by € 15.000 for each child following the first.

In essence, the actual amount decreases as income increases, until it disappears when the total income reaches 95.000 euros.

Read also: Family allowances, how to apply for them and what they consist of

What are the deductions for dependent children?

  • Education costs: expenses incurred for attending secondary education, university, specialization and / or university specialization courses (including courses for the research doctorate) held at institutes or universities in the country or abroad, public or private, are eligible for deduction IRPEF of 19%. Enrollment in years beyond the course is also deductible;
  • Expenses for attending nursery schools: expenses incurred by parents for the payment of fees relating to the attendance of nursery schools by children aged between three months and three years are deductible at 19%. The spending limit on which to calculate the deduction is 632 euros, therefore, the maximum tax discount is equal to 120,08 euros;
  • Rentals for out-of-home: the expense incurred for the lease contract stipulated by students enrolled in a degree course at a university located in a municipality other than that of residence is deductible allows you to benefit from a tax advantage of 19%, calculated on an amount not exceeding € 2.633
  • Annual subscription to sports facilities: for those with children between the ages of 5 and 18, it is possible to deduct the expenses for the annual membership and the subscription to sports associations, gyms, swimming pools and other sports facilities and facilities intended for amateur sports. The deduction is allowed in the percentage of 19%, calculated on an amount not exceeding 210 euros for each child
  • Health costs: healthcare expenses of any kind give the right to a 19% tax deduction on the amount that exceeds the deductible of 129,11 euros. To take advantage of the deduction, it is necessary to be in possession of the documentation that certifies the expense (invoice, parcel, receipted receipt or speaking receipt).

Deductions for dependent children on paychecks

Tax deductions for dependent children affect the IRPEF contributing to determine the net consideration and therefore directly affect the paycheck, so it is important to communicate your income and family situation to the employer.

Deductions for dependent children of age

It is possible to deduct the expenses incurred also for adult children as long as they are not more than 24 years old and do not declare an income exceeding EUR 2.840,51 per year, also if they are not living together with the family. From 1 January 2022 this threshold will be raised to 4.000 euros gross per year.

Deduction for dependent children 100%

In general, deductions for dependent children they must be shared in half between the two parents not separated. It is possible to place 100% of the deductions to a single parent only if the parent has a higher total income than the other.

Clearly, if a parent does not declare income and is, in turn, dependent on the working spouse, the latter will have full right to deduct 100% of the expenses incurred for the children.

Deductions for dependent children is it worth 50 or 100?

By law, the tax deduction for dependent children must be divided 50 and 50 between the two parents who are not legally and effectively separated and it is not possible to establish a different agreement.

The possible alternative is to reserve, by agreement between the parents, the 100% tax deductions to the parent with the highest income, in this way the latter is allowed, in the event of the parent with the lowest income being unable to pay the tax, the full enjoyment of the deduction.

Deductions dependent children separated parents

In the case of separated or divorced parents, the custodial parent benefits from the deductions or, in the case of joint custody, to the extent of 50% each. And it is possible to download the maintenance allowance from the taxes, but not the one paid for the children, but only the one paid in favor of the former spouse.

Child deduction form

The deductions for dependent children must be inserted in the line RN6 Col.2 and the further deductions for large families in line RN6 Col.3 The references indicated with "RN" refer to the statement relating to the calculation of personal income tax for the UNICO and UNICO-Mini models.

Starting from April 18 2022 all taxpayers will have access to the pre-filled online tax return. L'Inland Revenuein fact, it has made one available to taxpayers guide to filling in form 730 pre-filled available on the website “Your pre-filled return”, with deadlines, instructions and procedure to follow for completing the tax return.

Deductions for dependent children 2022

Among the main changes regarding the possibility of deducting the expenses for children contained in the Budget Law 2022 remember:

  • expenses for children with learning disabilities, therefore, the costs incurred for the purchase of electronic learning devices can be deducted;
  • the subscriptions for metro, buses, regional and interregional trains and school buses, a maximum amount of 250 euros per taxpayer is paid;
  • deduction for the rent for those enrolled in universities at least 100 kilometers away from the municipality of residence and in any case in another province;
  • who has children who attend musical high schools, pre-academic courses, music conservatories and high schools of musical studies can enjoy a 65% bonus up to a maximum of 2500 euros for the purchase of a new musical instrument and the discount will be applied directly by the retailer.

From 2022 An important novelty is expected: the income limit within which a child up to 24 years old can be considered dependent will rise to 4.000 euros, while for 2022 it will still be 2.840,51 euros.

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