Ask a tax advisor on the topic of Income tax return

Support child in exceptional stressors.

May 31, 2010 | 20,00 EUR | answered by Dipl.BW/SB Ulrich Stiller

I supported my daughter (student) throughout the year 2009. Since my daughter lived in my household (primary residence), I can claim the maximum support amount, minus my daughter's income (Bafög). So far, this is clear to me.
In September 2009, my daughter was deregistered because her studies were finished, even though her exams were not yet completed. The deregistration made sense, as it waived the social contributions (approx. 300.00 EUR) and the tuition fees (500.00 EUR). In October, she was not available to the job market due to her exams and therefore had no income that month, as she was not eligible for Bafög or Hartz IV. Although this is a "Köpenik case", it is still clear. The exams were then completed in October.
For the months of November and December, she was entitled to Hartz IV as she was unemployed. After applying, she received the money in 2010.

Question 1: Do these Hartz IV amounts count as income for her for the year 2009 even though they were received in 2010, or in other words, should the Hartz IV amounts be deducted from the maximum amount (640.00/month)?
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Now my daughter has a second residence at her place of study, about 25km away from her primary residence.

Question 2: Does this second residence need to be reported to the tax office, and does this mean that the condition that the maximum amount, minus my daughter's income without proof, is recognized is no longer valid, or in this case, do the supports need to be proven in detail? The financial support given was actually less than the allowable maximum amount minus other income.

Dipl.BW/SB Ulrich Stiller

Dear consultant,

You are claiming expenses in accordance with § 33a paragraph 1 EStG, as you do not qualify for child benefit for your daughter, as she has likely exceeded the age limit of 25 years.

In principle, you can deduct support payments up to a maximum amount of 7,680 euros annually for the year 2009 according to § 33a paragraph 1 EStG. The amount of expenses must have actually been incurred by you, and you must convincingly prove or demonstrate this to the tax office. Hartz IV amounts are considered countable benefits, and in the year in which the benefits were received, in your case, they will be counted in the year of receipt in 2010.

The second residence of your daughter does not matter for § 33a EStG. § 33a EStG requires, among other things, as a condition for claiming support payments, that the expenses are obligatory for you. Since you are legally obligated to support your daughter, there is an obligation to incur these expenses.

I hope my explanation was helpful to you.

Kind regards,

Ulrich Stiller
Tax consultant/Dipl. Business Administrator