The relief amount for single parents has been incorporated into the income tax table for tax class II.
If you were previously in a different tax class and now fulfil the requirements for the relief amount during the year, you must apply for a change of tax class.
To do this, use the "Application for income tax reduction and for income tax deduction features". You will find the link in the notes. You will need the main form and the children's annex for the application.
You can submit the "Application for income tax reduction and income tax deduction features" including attachments to the tax office via the online portal "My Elster". You must register for electronic transmission. Please note that the registration process can take up to two weeks.
The allowance/tax class 2 will then be taken into account in your ELStAM (electronic wage tax deduction characteristics).
If you do not have income tax class II, you can also apply for the relief amount for single parents in your income tax return on the child annex.