The government has announced changes in the pro-family relief. They are to come into life the following year and be respected during the testimony of 2012. This year, we can take advantage of the family-friendly discount that can be obtained for every child - first, second and subsequent. There are no restrictions due to parent's income. All parents bringing up a child can get relief (one child can be deducted from the tax return of only one parent). The amount, tax deductible, is PLN 1,114.04 annually (monthly amount is 92.67 and daily - PLN 3.09).
How do you get family relief?
We will obtain family-friendly relief by completing the PIT-O attachment, which is submitted together with the PIT-36 document (in the case of non-agricultural business activity) or PIT-37 (income obtained from the employment contract). The relief is deducted from the tax, not from income.
The tax return should include the number of children, their PESEL numbers or names and surnames with dates of birth.
In the event of an inspection, a copy of the child's birth certificate should be provided, in the case of establishing a legal guardian, also a child's certificate, a copy of the court's decision in the case of establishing a foster family, and in the case of an adult child - a certificate of attendance at school. These documents should not be attached to the tax return. However, you must have them in your documents and make them available if necessary.
Who should be relieved?
- Family-friendly relief applies in principle to children up to the age of 18,
- it can be used by parents of children who receive nursing allowance or social pension (regardless of age),
- for children under the age of 25. The condition is that they do not obtain taxable income up to PLN 3 089 gross. If your child has been studying for at least one day a month, you can take advantage of the whole month's discount. Waiting for the defense of a master's thesis or a bachelor's thesis (unless the regulations of a given university says otherwise / As a rule, the student status is valid until September of the last year of study) and the period of lack of continuity in studying does not entitle the relief.
- getting married before the age of 18 excludes the possibility of getting relief,
- the discount cannot be used for those days / months during which the child resides in a center providing round-the-clock maintenance on the basis of a court decision.
- the discount cannot be used if we settle the tax with a simplified rate, tax card, and registered lump sum.
Detailed information can be obtained here.
Relief for a single parent
Parents who bring up a child alone can benefit from preferential conditions by specifying a double tax calculated on half of their income. However, the new regulations are imprecise. They can allow for settlement according to their rules, if a parent raised a child alone for one day a year. This gives a lot of room for abuse. It will be difficult for the Fiscal to assess whether the child was really raised by only one parent. The parent, as confirmed by the history of various settlements, may have a problem with too favorable PIT settlement in the future in the event of possible control and questioning the settlements.
Read more here.
Help and donate 1%!
In the tax return we can indicate a voluntary organization included in the list of public benefit organizations (page) and give it 1% of the input tax. The remaining 99% goes to the state budget. A 1% donation costs nothing, does not increase the tax we pay, does not force physical delivery of money (this is already done by the Tax Office)
Attention! To give away the aforementioned 1%, we must settle on time! Crossing it deprives us of this possibility.
There are also organizations that work for sick children. Among them is the Silentio Foundation helping children and adults with autism spectrum disorders and their families (KRS 0000326128). In the statement, it is enough to provide the KRS number and the tax amount (maximum 1%) after rounding down to the full tens of groszy. You do not need to enter the organization name.