We understand the functioning of the 2023 deductions for dependent children who do not live together with the parents and beneficiaries of the Citizenship Income.
The health expenses to be deducted will be entered in the 730 model. The combination of basic income and dependent children complicates the situation.
A few weeks ago the race to present the tax return began in order to receive the IRPEF refund as soon as possible. The general compilation rules are now well known and sending is made easier by the presence of the pre-compiled form made available by the Revenue Agency.
One issue, however, may not be clear to parents with dependent children who receive only the Citizenship Income and no other income. What is the functioning of the deductions in the 730 model? Can the parents themselves deduct the expenses incurred during 2022?
Before answering, it is necessary to remember the condition for being considered “dependent”. It will be necessary to have a personal income of less than 2,840.51 euros or 4,000 euros if under the age of 24. A child with the CD as the only income, therefore, will comply with the regulatory limits and can be considered dependent on the parents even if he does not live with them.
Deductions and Citizenship Income, how parents should behave
The declarant with dependent children receiving RdC can deduct health care expenses incurred by their children in their tax return. This is true even if parents and children do not live together since the Citizenship Income is a subsidy provided by the State for assistance and, therefore, exempt from IRPEF.
It means that the measure will not be considered for the purposes of checking the income limit received for being tax dependent. However, a necessary condition is to respect the threshold mentioned above (2,840.51 euros or 4,000 euros if the child is under 24).
In this way the expenses incurred for non-cohabiting children recipients only of the RdC they can be deducted by the parents who are dependent on them.
What are the deductible expenses for the 730 model
Among the expenses to be deducted in the 730 model we indicate the expenses
- medical,
- for the interest expense on the loan,
- funeral,
- real estate brokerage,
- of insurance,
- for sports activities practiced by dependent children,
- veterinary,
- of education,
- of rent,
- for public transport,
- renovation and energy saving,
- for the purposes of the Façade Bonus, the Sismabonus, the Superbonus,
- for landscaping interventions,
- for the removal of architectural barriers,
- purchase of furniture and appliances (furniture bonus),
- donations to charitable organizations and associations, non-profit organizations and foundations of various kinds.
Click here for information on the pre-filled 730 form.
2023-05-23 17:20:38
#Deductions #dependent #children #live #recipients #Citizenship #Income #work #InformazioneOggi.it
