Settlement as a single child raising a child can benefit, among others People after divorce and bringing up children in cohabitation. Of course, the conditions must be met. This is what the tax administration mainly examines. We know on what basis officials bet such people for control and what they ask. In response to Business Insider's questions, the Ministry of Finance indicated how it verifies taxpayers using a preferential settlement as a lonely parent and what officials do, e.g. if they get a notification of irregularities in PIT settlement. These are important tips for lonely parents.
Last year, over 567,000 benefited from preferential settlement. taxpayers.
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What are the benefits of preferential settlement as a lonely parent?
The possibility of settlement as a single raising child provides for art. 6 para. 4c and 4d of the PIT Act. There are two benefits.
First, lonely parents can take into account the double free amount (PLN 2×30 thousand = PLN 60,000).
Secondly, they use the tax calculation method. As a result, if The parent has an income even at a low level of 6,000. zloty (currently the average salary is almost PLN 8.7 thousand), Profit from preferences is 3.6 thousand. zloty (once, with PIT annual settlement). This is the result of calculations.
What conditions must be met by single parents?
Let us remind you that in accordance with the regulations A person raising a child is a parent or legal guardianwhich in a tax year raises children alone, being:
- maiden, bachelor,
- widow, widower,
- divorcee, divorcee,
- the person in relation to whom the separation was adjudicated within the meaning of separate provisions,
- a person whose spouse has been deprived of parental rights or is punishable by imprisonment.
Importantly, from preferential taxation as a person raising children alone Only one of the parents can benefit or the child's legal guardians (Article 6 (4fs of the PIT Act). This is a key requirement that the tax administration also examines, which we write about.
Who is not a self -raising person?
Therefore, a person who:
- He brings together at least one child together with the other parent or legal guardian,
- including When the child is under alternate, in connection with which both parents were established 800 plusi.e. educational benefit in accordance with art. 5 para. 2a of the Act on state aid in raising children.
First, the tax administration analyzes the settlements of people raising children alone
The Ministry of Finance in response to Business Insidera's questions explains that employees of the National Tax Administration (KAS) from Tax Offices (US) With each action of testimonies (and therefore also in 2025 – note) They verify the correctness of tax settlements, including people raising children alone. It is primarily about whether taxpayers meet the conditions arising from the PIT Act and whether they have full documentation confirming the fulfillment of the conditions.
What can be the premises for verifying the settlement of single parents?
“Activities verifying the correctness of tax settlements They are undertaken on the basis of a risk analysis of irregularities. It is this result that determines whether tax settlements will be verified in a particular case. This means that Just using the relief for lonely parents does not involve automatic initiation of checking or control activities ” – calm the Ministry of Finance. This is the general rule. Why Can it be a premise for verifying the settlement of a person who settled as a lonely parent?
The National Tax Administration verifies, among others:
- cases of not using a pro -family relief,
- cases of using a pro -family relief by two people for the same children/child,
- child's age,
- income obtained by a child,
- correction of the tax return with a different way – than originally – by the indicated method of tax settlement.
These elements can verify the PIT settlement.
The ministry confirms that officials also check, among others Information on irregularities in settlements, i.e. denunciations.
“The verification of the settlement is influenced by the information held by KAS organs, including notifications of possible irregularities. It should be noted, however, that The impact of such information does not prejudge the automatic checking actions relative to the taxpayer to whom it concerns, “emphasizes the Ministry of Finance.
Officials, however, analyze the applications, and the result of such an analysis decides about “possibly taking appropriate actions”. The ministry also admits that “there are situations that the facts do not entitle the taxpayer to choose the tax settlement in the manner provided for people alone raising a child.”
What documents of cash registers are asking for single parents during checking activities?
Officials most often investigate settlements under the so -called checking activities.
As indicated by the Ministry of Finance, during checking activities “US employees They ask for documents confirming the status of a single child. Next, they determine the child's data and whether the taxpayer meets the other statutory conditions for tax settlement in this way. Each time the facts are determined, and depending on the findings made, the KAS authorities may ask for other documents confirming the right to preferential settlement. ”
Author: Łukasz Zalewski, journalist of the Business Insider Polska Law Department
