Deduction for non-cohabiting dependent children in 730-2024

Deductions for dependent children in 730/2024 are due even if the child is not cohabiting.
After the introduction of the single allowance, a few years ago, a lot of confusion was generated among taxpayers regarding the deductions for dependent children.
It is true that the single allowance has absorbed them, but only for the children who benefit from the measure.
However, they remain unchanged for children who have now reached the age of 21 and are still dependent on their parents.
The tax return season is about to come into full swing, given that on 30 April the Revenue Agency will make the pre-compiled 730/2024 available to taxpayers to view; modification and sending, however, will only be possible starting from 11 May 2024.
To be prepared for the consultation and possible modification of the pre-compiled 730/2024, let's see how the taxpayer should behave for the deduction for non-dependent children cohabitants.
Bearing in mind, at this juncture, that non-cohabiting dependent children are not only those who, having now reached the age of majority, have left their parents' home to live their own lives, who are pursuing university studies away from home or who are seeking own independence.
Children who, following separation or divorce, live with the other parent and are part of the latter's family unit are also non-cohabitants.
Deduction for non-cohabiting dependent children How do deductions for dependent children work When a child is no longer dependent on the parents? How much deduction is due? Other deductions for dependent children How deductions for dependent children work Also in 730/2024 it will be possible to obtain deductions for dependent children.
These allow you to deduct from personal income taxes (Irpef) a percentage of the expenses incurred for your children.
Furthermore, it is still possible to deduct the amounts indicated in article 12 of the Tuir (Consolidated Income Tax Act).
read also 2023 tax return due for VAT numbers and employees: what to do by November 30 Naturally this involves a reduction in the taxes to be paid and for this reason it is good to pay attention to when children can still benefit from the deductions in question .
It should be remembered that the deductions for dependent children are due in an amount equal to 50% to each parent, they cannot be divided into different quotas, but it is possible that only one parent can make use of them, identified by article 12 of the Tuir in the one who has a higher overall income.
In the case of separated parents, article 12 establishes that if the custody is joint, the parents must make use of the 50% deductions.
In the event that one of the parents does not have sufficient income to take advantage of the deductions due, the same can be used by the other parent who, however, must pay the entitlements to the other parent.
Article 12 of the TUIR rightly equates legitimate children, recognized natural children, adopted and foster children.
When is a child no longer dependent on his parents? Now that it has been clarified how the deductions for dependent children work in the 730/2024 model, it is necessary to take a further step and understand when a child is no longer dependent on the parents and consequently it is not possible for the child to benefit from the deductions .
A child is dependent when he is a minor, in some cases even older children are fiscally dependent on their parents and consequently it is possible for them to take advantage of Irpef deductions.
But only if you meet certain income requirements.
Children under the age of 24 who have an income exceeding €4,000 are no longer dependent.
For children over the age of 24 the limit is lower and they are no longer considered dependent if they have an income exceeding €2,840.51 gross of deductible expenses (deductible expenses are the expenses that can be paid in deduction which consequently reduce the taxable income, the income limit must therefore be considered without first deducting the deductions).
Attention, for the tax burden, in any case, we must refer to 2023: if a child is no longer dependent on his parents in 2024, but he was in 2023, in 730/2024 (which refers to the tax year 2023) must be indicated as fiscally dependent.
Children who fall into these categories can be dependent even if they do not live with their parents, whatever their age.
However, children who exceed these limits are not entitled to the deduction even if they live together with their parents.
However, some issues regarding non-cohabiting dependent children can be difficult to resolve, which is why the Revenue Agency intervened and, with circular 95/E/2000 at point 3.1.4, resolved the doubt concerning the married child.
Even once married, the child can remain dependent on the parents, specifies the AdE, underlining that the latter is attracted to the parent's income and consequently is entitled to deductions for a dependent child if he or she has a total income not exceeding 2,840, 51 euros.
The circular in question also specifies that the deductions are also valid for the son-in-law/daughter-in-law and grandson who do not individually accrue a total income exceeding €2,840.51.
In this case, however, there are conditions, that is, they must live with the grandfather/father-in-law or, if not cohabiting, a maintenance allowance must be paid by the grandfather in their favor.
How much deduction is due? Article 12 of the TUIR has been modified since the introduction of the single allowance and some of the deductions foreseen until last year for the 2022 tax year disappear.
The deductions of €950 for each child remain unchanged.
These deductions are also in proportion to income.
In particular, the same article 12 of the TUIR establishes that the deductions are due for the part corresponding to €95,000 of income less the total income accrued in relation to €95,000.
In the presence of more than one child the amount of 95,000 euros is increased by €15,000.
Other deductions for dependent children For other deductions relating to expenses incurred for dependent children, individual rules must be taken into consideration, for example for medical and healthcare expenses there is a deduction equal to 19% of the amounts spent with a deductible of 129.11 euros.
For education expenses, for example university enrollment fees, TFA, rent for off-site accommodation, the deduction is 19%, without a ceiling for state universities and with a ceiling for online and private universities.
The maximum ceiling depends on the disciplinary area and the territorial location of the university.
read also Deductions 730/2024: the complete list of expenses that can be downloaded