Tax return General questions?

Question

Hello,

I'm currently preparing my 2022 tax return and have a few questions to make sure I don't submit anything incorrectly. I use WISO for my tax return.

Thank you in advance!

1) I worked at my company until September and was then granted leave to complete my university entrance qualification so that I could then pursue a dual study program. Do I still have to list my old job, which I had until September, under personal information?

2) On my wage tax certificate, the capital letter "E" appears, but I can't enter it on the page? I've entered everything else exactly as it appears on the wage tax certificate, but it still doesn't work. Does anyone know why, or is it a problem if this information is missing?

(I just found out that "E" can be entered in tax class 1, but the wage tax certificate shows tax class 6)

3) I had a part-time job for a very short time during my school years, and I received a gross salary of €166.73. This falls into the occupational group "mini-jobber (if not taxed at a flat rate)", right?

4) I have my travel and union costs as business expenses. If these do not exceed €1,000, I don't have to declare them or it makes no sense to declare them, right?

5) Could I also claim my university of applied sciences entrance qualification as "further training without any relevance to my current employment relationship" in my business expenses? Since I'm only on leave from my job and still pay for the union.

6) Under the "Commute to Work" business expenses, I can select the working days per week. However, I worked a 4-shift model (sometimes 7 days a week and sometimes only 3) and then, after a while, a 2-shift model (5 days a week). How can I best fill this out, given that the working days vary.

I know these are a few questions but I want to make sure nothing was done wrong.

Thanks again in advance!

Best regards,

xTendo

anttraxx · Answer

The profession does not have to be indicated per se, but it is quite helpful for the specialist in the tax office to know what the citizen does. It's best to enter your profession until you're released.
Major E stands for a paid EPP, is irrelevant to you, the data is available to the FA
If it has not been taxed on a flat-rate basis, this is a normal working relationship and must also be registered as such.
As far as correct, only a fee of € 1,200 applies for 2022
Yeah, that's possible.
Enter a mean value, it is important at the end that the days you visited your 1st place of activity is plausible

5.

If initial studies/ initial training and which does not take place within the framework of a service relationship –> Costs are special expenditure according to 10 paragraph 1 No. 7 EStG (up to €6,000 per year deducted)
If secondary education/secondary education or vocational training within the framework of a service –> costs are unrestricted as advertising costs for non-self-employed income (9 paragraph 6 EStG).

As you make your statement with WISO, allow me a question about the “Lohndaten”
Why don't you take this straight from the tax office? Because the values, the tax classes etc. are correctly defined.

gnuman79 · Answer

Yes, you need to specify your old job, even if you're free. This affects your advertising costs and your income from non-self-employed work. The “E” stands for “painting”. This is a special payment like Christmas or holiday money. You need to enter it under “Lone Tax Certificate” and select the tax class 6. Yeah, that's right. A mini job is a small employment ratio with a monthly gross wage of up to 450 euros. If your mini job has not been taxed on a flat-rate basis, you must specify it in your tax return. Yeah, that's right. Advertising costs can only be deducted by tax if they exceed the employee fee of EUR 1000. If your advertising costs are below, you can still specify them, but it has no influence on your tax burden. No, you can't. A further training without a content relationship to the existing employment relationship is not deductible as advertising costs. Only if the training has a professional connection with your current or future activity can you claim it as advertising costs. You can estimate the working days per week or take an average. It is important that you indicate the number of days you actually went to work and not the number of working days according to the contract. You can also add a detailed list of your journeys as a facility.

anttraxx · Answer

No, that is to a very large part not just my opinion

1: The advertising costs are regulated in §9 EStG and there no profession is explicitly preferred
2 that your statement is wrong, you can read in §117 EStG
to 3: OK, this is really my opinion
to 4: can read in §9a EStG that your statements are partially incorrect
5: you can either in §9 para. 4 EStG or in §10 Paragraph 1 No. 7 EStG read
6: can be read in §50 EStDV

xtendo · Answer

I will definitely wait until the switch-off code for the pay data is there!

anttraxx · Answer

Before the end of March, nothing will happen on the part of the FA.