Tax Return 2015 To Reset from Exceptional Costs

 

Did you have to wear special expenses in the past year, perhaps the tax authorities involved? To count in your favor from the right.

Have you had last year to carry special loads, you can get the details of that so-called extraordinary burdens a tax rebate? The appropriate entry lines can be found on page 3 of the casing arc from row 61st.

These loads can be different nature:

Disease and Kurkosten, but also about expenses for the disposal of storm damage include in the rows 67-68. But that is only worthwhile for you if the cost is high enough and were not replaced. Because depending on income and marital status requires Uncle Sam a contribution before the cost impact tax. Lawsuits against these "reasonable internal stress" had recently before the Federal unsuccessful (Az. VI R 32 and 33/13).
Important: If you hand get refunds - for example, by the health insurance - you must declare in the line 67th Co-payments for prescribed medicines, dental braces and dentures and aids such as spectacles and deposits are likewise tax deductible.

Since 2013, the legislature has removed the tax deduction for civil litigation costs as exceptional costs. Whether this also applies to the costs incurred in connection with a divorce court and attorney fees but is controversial. Before Bundesfinan are currently three test cases pending (Az. VI R 66/14, 81/14 and 19/15).

Our tip: When affected taxpayers making your expenses cover sheet of the tax return and invoke the methods mentioned. Also, a recent judgment of the Finanzgericht Köln on 13.01.2016 (Az .: 14 K 1861/15) allows you to deduct the cost of divorce proceedings as an extraordinary burden, but the verdict is not yet final, an appeal was allowed.

Sometimes the Inland Revenue granted lump sums - such as care and disability. So there are for people with disabilities from a disability (handicap) of at least 25 percent of the disability lump sum (lines 61-64). The altitude ranges from 310 euros (up to 30 percent of handicap) to the 1 420 Euros at a degree of the handicap of 100 percent. Permanently helpless people or blind even receive an allowance of 3700 Euro. Evidence require auditors from office with a degree of the handicap of at least 50 percent of a photocopy of a disabled ID from the security office.

If you maintain a family with him or in the apartment, you get a care allowance of 924 euros (line 65/66). Prerequisite: The Neat has the care level II or an "H" in the severely handicapped and the care is free.
Attention: The Neat may not pass his attendance allowance, otherwise the officials underline the allowance.

Even household employment and services and contractor costs can be the way to make tax-saving law.

The cost of household services, such as for the cleaning lady, the nurse or the gardener, enter in the rows 69-73 of the jacket sheet of the tax return. In artisan bills (line 73) in addition to pure labor costs and machine and travel expenses and the tax is deductible. Even small amounts of consumables such as lubricants, cleansers, and scattering agents go through. Only expenditure for the material, you can not claim.

Our Tax Tip: The Tax Office also participates in the cost of repair of household appliances such as washing machine, dishwasher, computer or TV. 20 percent of the bill, but only a maximum of 1,200 euros may be deducted from the tax burden. do so, you must prove that the bill was paid, cash payments are not accepted.

A U-turn there was the end of 2015 for the tax deduction of chimney sweep services. The Treasury considered so far only the cost of sweeping services, repair and maintenance services, but not for fireplace review, measurement and inspection work. By letter dated 11.10.2015 the Federal Ministry of Finance ordered that these costs are pulled off again immediately.

Tip: Even as a tenant, you may settle their parts Nebenkostenabrechnung (name Germany)- namely the costs attributable to the janitor, stairwell cleaning, snow clearing service, garden maintenance or chimney sweep. Also for private relocation costs, there is a tax benefit.
Reading Tip: Do I file a tax return ?

Not everyone needs to make a tax return. Learn when you are obliged to do - and when the voluntary surrender worth.