Pre-filled starting from 30 April: new limits for those who earn more, no dependent children after the age of 30 and deductible expenses for education, sport, transport and health
The 2026 tax return season is officially underway. The pre-compiled form has been online since 30 April. And there is news, especially for families with children, for deductible expenses and for dependent family members.
2026 tax return: the pre-compiled form is now underway and what really changes
The real news this year is the reorganization of deductions for those with medium-high incomes. For taxpayers with a total income exceeding 75 thousand euros, in fact, a maximum limit on deductible expenses is introduced, which is progressively reduced: up to 14 thousand euros for incomes between 75 and 100 thousand; up to 8 thousand euros for incomes over 100 thousand euros. Not only that: this limit is modulated based on the number of dependent children, through coefficients that reward the largest families. Basically, the more children you have, the greater the amount that is actually deductible. The mechanism can be applied automatically or chosen by the taxpayer directly in the declaration.
Dependent children: new rules between income limits and stops after the age of 30
One of the most relevant chapters concerns deductions for dependent children. The system introduced with the Single Allowance will also remain in force in 2026: up to the age of 21, Irpef deductions no longer apply, which instead return from the age of 21 onwards. But pay attention to the requirements. To be considered fiscally dependent: up to 24 years the child must not exceed 4 thousand euros in annual income e from 25 years old the limit drops to 2,840.51 euros. The audience of beneficiaries is therefore narrowing, especially among young adults. The basic amount of the deduction remains unchanged, equal to 950 euros per year per child, but the benefit decreases as the parents’ income increases until it reaches zero at 95 thousand euros (threshold that increases by 15 thousand euros for each child following the first). The calculation formula rewards the lowest incomes and progressively reduces the advantage. The clearest change, however, concerns age: from 30 years of age onwards, the child is no longer considered dependent for the purposes of the deduction, regardless of income. The only exception is represented by children with disabilities, for whom the benefit remains without age limits.
Deductible expenses for children: school, sports and healthcare (with new limits)
On the deductible expenses front, the most significant change is for education expenses. In fact, the maximum deductible expenditure ceiling for each child who attends schools from childhood to high school rises from 800 to 1,000 euros. The deduction remains at 19%. Registration and attendance fees can be deducted; school canteen; mandatory and voluntary contributions; trips and additional educational activities; before and after school services. However, expenses such as books and stationery are excluded.
For those who have children in nurseries There is a 19% deduction up to a maximum of 632 euros per child, but it cannot be cumulated with the nursery bonus. For the universityhowever, 19% of the entire expense is deducted in state universities, while for private ones, limits established annually apply.
They can then be deducted in the tax return expenses for sporting activities for children between 5 and 18 years old (19% of a maximum of 210 euros) and for public transport season tickets (19% on a maximum of 250 euros). Then there are the health expenses (19% over the deductible of 129.11 euros) and for those who have children with specific learning disabilities (DSA), the costs for compensatory tools and technological supports can be deducted at 19%, subject to certification.
Deductible expenses: what parents can download
Then there are the deductible expenses that directly affect the taxable income. Among these, some also indirectly concern family management. For example, i contributions for housekeepers, carers and babysittersup to a maximum of 1,549.37 euros per year. The deductions also include supplementary pension: if a parent pays contributions to a pension fund in the name of a dependent child, he or she can deduct the amount up to the overall limit of 5,164.57 euros per year. Instead, pay attention to child support. It is not deductible, but any money paid to the ex-spouse is.
How not to lose deductions: traceable documents and payments
In order not to lose the deductions, it is essential to respect some formal rules. All expenses must be documented and, in most cases, paid with traceable instruments: bank transfer, card or debit card. An exception is made for some health expenses incurred at the National Health Service or in a pharmacy, for which cash is still permitted, as long as the receipt shows the child’s tax code. Finally, even with the pre-compiled form already prepared, it is always better to carefully check each item. Not all expenses are automatically entered and a mistake or oversight can result in a lower refund or future disputes.
