Ask a tax advisor on the topic of Income tax return

Received child support payments and scholarships are tax-free.

October 30, 2021 | 35,00 EUR | answered by Steuerberater Knut Christiansen

Hello, I have some questions regarding the income tax return.

Where exactly in the 2020 income tax return should I enter the maintenance payments (for children) from my ex-spouse, whom I have been receiving since last year, and who has been divorced for four years?

To claim maintenance payments for our children, I had to hire a lawyer. Can I also claim these costs in the income tax return? I read that you could cautiously enter this in the miscellaneous expenses section, but I do not have this as a self-employed individual. If these costs are deductible, where exactly can I report them?

I have reported a tax-free scholarship (tax-free according to §3 No. 11 EStG) in the income-surplus calculation. Do I need to also report this in the income tax return? If yes, where exactly should I do so?

Steuerberater Knut Christiansen

Good evening,

Child maintenance payments that you receive for your children do not need to be included in your tax return. However, costs associated with collecting child maintenance are also not tax deductible. Therefore, you cannot claim these costs (not even as advertising costs on the Anlage N). Spousal maintenance (support for you) would only need to be declared if you had signed the Anlage U for your ex-partner.

The tax-free scholarship should only be recorded in the Anlage EÜR (please do not forget to also make the entry in line 92, so that the profit according to EÜR is then reduced by the tax-free income accordingly).

I hope this answers your questions, otherwise please feel free to contact me again.

Best regards,

Knut Christiansen
Tax advisor