Single check. What fate for the abduction and deduction of the expenses of dependent children

With the introduction of the Allocation universal Alone, will the parents of dependent children continue to pay the expenses incurred in the interests of the children?

Think about health, school, sports, etc.

Here’s what you can do from March 1st.

The only universal check

From 1 March 2022, the only allowance, according to Legislative Decree 230/2021, replaces: the birth bonus (bonus mom tomorrow), the allowance the allowance (baby bonus), the ANF and Deduction for dependent children under 21 years. The so-called nest bonus remains active.

The Allocation Allocation is granted to parents:

  • for every dependent minor child and for newborns it starts from the seventh month of pregnancy;
  • for any dependent adult child, up to the age of 21, for whom one of the following conditions is met: You go to a school or vocational training, or a diploma; does an internship or work activity and has a total income of less than 8,000 euros per year; are registered as unemployed and are looking for work in the public employment services; exercises universal civil service.

Housing dependent on deductions for children, from 1 March 20222:

  • Tax deduction for dependent children under the age of 21, including the Surcharge Deduction for children under three years and for children with disabilities;
  • abortion for large families is abolished (in the presence of at least four children).

Confirmation of reductions and discounts for dependent children

Based on the above, from 1 March, children under 21 years of age who meet the income criteria (4,000 euros / 2840.51), who are therefore tax dependent, will no longer be entitled to a deduction for dependent children under Article 12. of Presidential Decree 917/86, TUIR (Deductions for Family Burdens).

However, as confirmed in the Revenue Agency Circular n ° 4 / E:

  • continue to be due Rejections to rejections provided for costs and expenses in the interest of tax-dependent family members referred to in Article 12 of the TUIR (health care, university costs, etc.);
  • for children under 21 years, even if not tax dependent, the provisions of Article 51, paragraph 2, of the TUIR on the subject of Feeling good;
  • with regard to abortion for family burdens, until the end of February of the first year of application (2022), the existing measures remain in force, including the abortions for children under 21 years of age and the abortion for large families, provided for in Article 12 of the TUIR.

Indications for abortion agents

The source maintenance agent must calculate the deductions for the family burden:

  • Application for the first two months of the current year (January and February) Article 12 of the TUIR in the version in force of 28 February 2022 and
  • for the remainder of the year, in the version as amended, from 1 March 2022, by Article 10 of Legislative Decree no. 230 of 2021.

In any case, in circular n ° 4 / E the revenue agency underlines how the actual right of the above mentioned deduction will subsequently be verified. On the occasion of the balance at the end of the year, or at the time of termination of the employment relationship, with respect to the total income refers to the entire tax period.

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