Where do you declare the energy price allowance you received in your tax return (business and student)?

Hello everyone,

I have a question about the taxable energy price flat rate: Where can I declare as a self-employed person with a business according to the small business regulation according to §19 UStG How do I declare the €300 energy allowance I received on my 2023 tax return? In this case, where do I declare the €200 energy allowance I received as a student (i.e., a student who also runs a business)? It's not about how I receive the energy allowance, but rather where I declare it as "income." Perhaps someone can point me to the correct form/attachment, including the line item. Thank you!