Ausfüllhilfe zur Anlage Außergewöhnliche Belastungen - 2022

Auch für das Steuerjahr 2022 gibt es - neben dem Steuerhauptformular - die Anlage Außergewöhnliche Belastungen zur Einkommensteuererklärung. Hier tragen Sie zum Beispiel Ihre Krankheitskosten, Aufwendungen im Zusammenhang mit einer Behinderung oder pflegebedingte Kosten ein. Auch einen eventuellen Behinderten- oder Hinterbliebenen-Pauschbetrag machen Sie hier geltend. Nachfolgend finden Sie eine Anleitung mit wertvollen Steuertipps, die Sie Schritt für Schritt durch die Anlage Außergewöhnliche Belastungen zur Steuererklärung führt. Gestaltungshinweise zur Minderung der Einkommensteuer und weiterführende Informationen runden die Ausfüllhilfe ab.

Weitere Informationen und Anleitungen zu diesem Thema enthalten folgende Beiträge:

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Anlage Außergewöhnliche Belastungen

Private Aufwendungen sind in bestimmten schwierigen Lebenssituationen als außergewöhnliche Belastungen absetzbar. Dabei ist zwischen außergewöhnlichen Belastungen besonderer Art und solchen allgemeiner Art zu unterscheiden. Erstere werden der Höhe nach entweder mit Pauschbeträgen oder bestimmten Höchstbeträgen berücksichtigt. Hingegen sind außergewöhnliche Belastungen allgemeiner Art der Höhe nach unbegrenzt absetzbar, werden aber vorher um eine zumutbare Belastung gekürzt.

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1. Pauschbetrag für Behinderte (Zeilen 4-9)

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2. Pauschbetrag für Hinterbliebene (Zeile 10)

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3. Pflege-Pauschbetrag (Zeilen 11-16)

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4. Behinderungsbedingte Fahrtkostenpauschale (Zeilen 17-18)

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5. Andere außergewöhnliche Belastungen (Zeilen 31-35)

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a) Krankheitskosten (Zeile 31)

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b) Kurkosten (Zeile 31)

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c) Pflegekosten (Zeile 32)

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d) Aufwendungen wegen Behinderung (Zeile 33)

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e) Bestattungskosten (Zeile 34)

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f) Weitere außergewöhnliche Belastungen (Zeile 35)

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g) Ehescheidungskosten

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6. Haushaltsnahe Pflegeleistungen (Zeilen 36-38)

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7. Unterhalt für bedürftige Personen

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8. Vorsicht Falle bei Energetischer Sanierung

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