Polish tax authorities confirm single parents can amend prior returns to claim preferential tax treatment, even after the filing deadline has passed.
Single Parent Tax Relief: Eligibility Criteria
Taxpayers can qualify for preferential treatment if they are a parent or legal guardian solely raising a child who is unmarried or a widower.
Eligibility also extends to divorced individuals, those legally separated, or those in a marriage where the spouse has lost parental rights or is incarcerated.
Joint Custody and Single Parent Status
Joint custody does not automatically disqualify a parent from claiming the relief, provided one parent has greater involvement in the child’s upbringing. The Ministry of Finance clarified this in response to a parliamentary interpellation on July 4, 2024.
The parent with the more significant role in raising the child is considered the single parent for tax purposes, enabling them to utilize the preferential treatment. Equal involvement by both parents disqualifies both from the relief.
Preference Not Limited to Full-Year Status
A taxpayer does not need to maintain single parent status for the entire year to qualify for the tax preference.
Correcting Tax Returns After the Deadline
Despite a previous restriction, taxpayers who meet the criteria but did not claim the relief by the April 30, 2026 deadline for 2025 returns can still do so by amending their return. A previous article in the law prohibiting this correction has been repealed.
The National Fiscal Information Board confirmed this in an interpretation dated April 22, 2026 (reference number 0113-KDIPT2-2.4011.44.2026.2.ST).
Case Example: Alternating Custody and Benefit Receipt
A man inquired about amending his tax returns for 2022, 2023, and 2024, as he met the criteria for the relief despite alternating custody with the child’s mother, who receives the 800+ benefit.
Right to Amend Within Five Years
The KIS confirmed his right to amend his declarations, noting that the right to correct a tax declaration exists as long as the tax liability remains open – five years from the end of the calendar year in which the tax payment deadline expired (Article 70, paragraph 1 of the Tax Ordinance).
The KIS confirmed that he could file amended tax returns for 2022-2024 to take advantage of the preferential form of settlement for a single parent raising a child.