הורה החי בנפרד
הורה החי בנפרד זכאי לנקודת זיכוי אחת (תינתן רק להורים החיים בנפרד)
בן הזוג שהילדים נמצאים בחזקתו מקבל נקודה אחת נוספת בשל העובדה שהוא חי בנפרד ואם כלכלת ילדיהם מחולקת ביניהם, יקבל גם ההורה שהילדים אינם בחזקתו נקודה אחת .
מי זכאי?
- תושב ישראל שמנוכה משכרו מס הכנסה והוא עונה על כל התנאים הבאים במצטבר:
- גרוש או פרוד
- הורה לילד מתחת לגיל 19
- מגדל את הילד בעצמו או משתתף בכלכלתו (למשל על ידי תשלום מזונות ילדים) או מחזיק במשמורת משותפת מלאה את ילדיו.
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