Get Spcc2 Form

You can also claim the credit by completing Form SPCC1 (pdf) and sending it to Revenue. If you pay tax under the self-assessment system, you claim the SPCCC through Revenue Online Service (ROS) on your Income Tax Return (Form 11). You cannot surrender the SPCCC to a secondary claimant online.

General Rule: Either parent can claim the child because the child lived with each parent for more than half the year. Exception: If both parents claim the child on separate tax returns, we will provide the credit to the parent with whom the child lived for the greater number of days in 2021.

This means that if you earn €17,000 or less you do not pay any income tax (because your tax credits of €3,550 are more than or equal to the amount of tax you are due to pay). However you may need to pay a Universal Social Charge (if your income is over €13,000) and PRSI (depending on how much you earn each week).

SPCC1 - Claim for Single Person Child Carer Credit Primary Claimant.

No application is needed to use this program. However, you must file your taxes using the guidelines posted on the Schedule 8812 (Form 1040 or 1040A, Child tax Credit page. Based on the tax information you provided, the IRS will determine if you qualify and automatically enroll you for advance payments in 2021.

Tax credits reduce the amount of tax you pay. You must have paid tax due to your employment in order to use tax credits. You can claim additional tax credits you may be due for 2023. You can make a claim by clicking on the 'Manage your tax 2023' link in 'PAYE Services' in myAccount.

Form DR1Claim form for the Dependent Relative Tax Credit. Form DR2Claim form for a son or daughter, or a child of your civil partner, on whose services you depend. Part 15-01-27Dependent Relative Tax Credit.

The Single Person Child Carer Credit is €1,650. If you get the SPCCC, you are also entitled to an increase of €4,000 in the standard rate tax band.