The IRPEF deductions for dependent children remained in force only for i children aged 21 or older.
Let’s try to summarize the new features with some examples of model compilation.
Deductions for dependent children in model 730/2023
From 1 March 2022, the rules for determining IRPEF deductions for dependent children have changed.
Wanting to summarize, from this date:
– only the deduction equal to remains in force 950 euros for each childincluding recognized children born out of wedlock, adopted or fostered children, provided that aged 21 or over; this deduction is due starting from the month of the child’s 21st birthday.
– the rule according to which the deduction is due for the part corresponding to the ratio between the amount of 95,000 euros, reduced by the total income, and 95,000 euros remains confirmed;
– also confirms the rule according to which in the presence of several children who give the right to the deduction, the amount of 95,000 euros is increased for all by 15,000 euros for each child following the first.
Therefore, the formula to apply to determine the deduction is as follows:
950 x (95,000 – total income) / 95,000
where, for each child more than the first, the amount of 95,000 in the numerator and denominator is increased by 15,000.
As regards the rules on the distribution, those in force previously apply, as well as for the income limit to be considered tax dependent equal to 2,840.51 euros (4,000 euros for children under the age of 24).
are, instead, disappeared:
– the deduction increased to 1,220 euros for each child under the age of 3;
– increases of an amount equal to 400 euros for each disabled child and 200 euros for each child starting from the first for taxpayers with more than three dependent children;
– the additional deduction of 1,200 euros for large families.
Furthermore, in the same circular it was specified that the first child aged 21 or over may be granted the deduction envisaged for the spouse – if more convenient than the deductions envisaged for dependent children – in the event that the other parent is missing or has not recognized the natural children and the taxpayer is not married or, if married, has subsequently legally and effectively separated, or if there are adopted, entrusted or affiliated children of the taxpayer alone and he is not married or, if married , subsequently legally and effectively separated.
How to fill in the 730/2023 form
To take account of the changes, the section of Model 730/2023 dedicated to family loads it has been revised.
In particular, the changes are as follows:
– in the colonna 6 “Children under 3” was specified in the application only months of January and February;
– the column “No. months child deduction” has been split into two sub-columns to indicate the months dependent for the January-February period (colonna 9) and those from March onwardsdedicated only to children aged 21 and over (colonna 10).
Calculations by the person providing tax assistance
The person providing tax assistance must:
– determine the amount of due deductions for the period from 1 January 2022 to 28 February 2022 according to the old rules;
– apply the new rules to determine the amount of due deductions for the period from March 1, 2022 to December 31, 2022.
As usual, once the calculations have been made, any deductions due must be reported in lines 22 and 23 of the 730-3 form.
Example of compilation
Assume the case of a taxpayer who, in 2022, had the following family situation:
– first dependent child aged 23: has the right to the deduction for 12 months;
– second dependent child aged 17: has the right to the deduction only for the months of January and February.
The compilation of the model is as follows:
Those who provide tax assistance must therefore take into account the following theoretical deductions:
– first child deduction = 158 euros (January-February) + 792 euros (March-December) = 950 euros
– second child deduction = 158 euros (January-February)
Clearly these are theoretical deductions which must be compared to the total income to determine the coefficient due and, therefore, the amount to indicate in line 22 of model 730-3.