Weitere Informationen und Anleitungen zu diesem Thema enthalten die Beiträge
- Ausfüllhilfe zur Anlage N - Seiten 2 bis 4 - Werbungskosten - 2023
- Ausfüllhilfe zur Anlage N - Doppelte Haushaltsführung - 2023
Hier können Sie das Steuerformular zum Ausfüllen am Bildschirm und zum Ausdrucken aufrufen:
- Formular Anlage N
Hinweis eDaten: Die Finanzverwaltung verzichtet auf die Angabe bestimmter Daten, die ihr bereits von verschiedenen Seiten elektronisch mitgeteilt wurden. Dazu gehören z.B. Bruttoarbeitslöhne und die zugehörigen Lohnsteuerabzugsbeträge, bestimmte Beiträge zur Kranken- und Pflegeversicherung, Beiträge zur Altersvorsorge, Lohnersatzleistungen, Renten (sog. eDaten). In den einzelnen Formularen sind diese Stellen mit einem "e" markiert und müssen nicht mehr ausgefüllt werden. Dadurch wird die Erstellung der Steuererklärung ein wenig erleichtert.
Gerade viele Daten, die früher in die Anlage N eingetragen werden mussten, werden nun vom Finanzamt als eDaten programmgesteuert beigestellt.
ACHTUNG: Sie sollten aber unbedingt prüfen, ob die elektronisch übermittelten Daten auch zutreffend sind. Dazu erhalten Sie von den meldepflichtigen Stellen entsprechende Mitteilungen, gegebenenfalls sollten Sie diese anfordern.
HINWEIS: Für viele Arbeitnehmer ist die Geltendmachung der Fahrtkosten für den täglichen Weg zur Arbeit der wichtigste Punkt bei den Werbungskosten. Seit 2022 beträgt die Entfernungspauschale ab dem 21. Entfernungskilometer 38 Cent (bis zum 20. Entfernungskilometer sind es nur 30 Cent). Allerdings wirkt sich diese Erhöhung bei Steuerzahlern mit einem geringen Einkommen nicht aus. Daher hat der Gesetzgeber die Möglichkeit eingeführt, eine so genannte Mobilitätsprämie zu beantragen. Dafür ist neben der Anlage N die Anlage Mobilitätsprämie zur Steuererklärung auszufüllen. Ein Antrag ist nur für Pendlerinnen und Pendler erforderlich, die ein zu versteuerndes Einkommen bis zur Höhe des Grundfreibetrags von 10.908 EUR / bei Zusammenveranlagung 21.816 EUR haben und die mindestens 21 Kilometer zur ersten Tätigkeitsstätte zurücklegen.
1. Vorab: Wer die Anlage N abgeben muss
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2. Angaben zum Arbeitslohn
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Arbeitslohn und Abzugssteuern (Zeilen 5-9)
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Korrektur der Firmenwagenbesteuerung (Zeile 10)
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Versorgungsbezüge (Zeile 11-16)
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Entschädigungen und Arbeitslohn für mehrere Jahre (Zeile 17-18)
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Steuerabzugsbeträge (Zeilen 19-20)
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Steuerpflichtiger Arbeitslohn ohne Steuerabzug (Zeile 21)
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Aufwandsentschädigungen (Zeile 22)
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Lohnersatzleistungen (Zeile 23)
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Steuerfreier Arbeitslohn für eine Auslandstätigkeit nach DBA (Zeilen 24, 27)
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Steuerfreier Arbeitslohn für eine Auslandstätigkeit nach Auslandstätigkeitserlass (Zeilen 25, 27)
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Besondere Lohnbestandteile (Zeile 26)
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Ansässigkeit in Belgien (Zeile 28)
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Grenzgänger nach Frankreich, Österreich und Schweiz (Zeile 29)
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