In this case, simply select “I want to claim an additional refund for unused child relief” in the “Tax reliefs and deductions” section -> “Child relief or information about the relief for families 4+ and an additional refund for unused child relief”.

The additional amount to be refunded from the child relief will be filled out automatically. Once you confirm the data, the information about the additional refund for the unused child relief will be displayed and included in your tax relief.

The relief will be calculated in the eligible amount, but no more than the total of the reported social and health insurance premiums.

Yes, data for children born in the last year is automatically transferred to the tax return prepared in the Your e-PIT service. However, you always have the option to change the data.

Yes. In the case of proportional application of the child relief in the 2023 tax return, the proportion is automatically carried over in the Your e-PIT service. Parents can also specify the proportion in which they claim the deduction.

Yes. The inclusion of the relief for an adult child in the Your e-PIT service depends on the following conditions:

• the relief applies until the child turns 25, and
• the child is a student or is pursuing a doctoral degree, and
• the child’s income did not exceed PLN 21,371.52, and
• the taxpayer’s income limit, i.e. PLN 56,000, or PLN 112,000 in the case of married couples, was not exceeded, and
• the relief for this child was included in the tax return for the previous year.

However, if the adult child is studying at a secondary school or studying abroad, you will need to claim the relief yourself.

You can either recognize health insurance premiums paid in connection with your business activity taxed at a flat rate as tax-deductible expenses or deduct them from income in PIT-36L. The total amount of premiums recognized as tax-deductible expenses or deducted from income for 2024 cannot exceed PLN 11,600.