Weitere Informationen und Anleitungen zu diesem Thema enthält der Beitrag
- Ausfüllhilfe zur Anlage N - Seiten 2 bis 4 - Werbungskosten - 2020
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- Formular Anlage N
Hinweis eDaten: Die Finanzverwaltung verzichtet auf die Angabe bestimmter Daten, die ihr bereits von verschiedenen Seiten elektronisch mitgeteilt wurden. Dazu gehören z.B. Bruttoarbeitslöhne und die zugehörigen Lohnsteuerabzugsbeträge, bestimmte Beiträge zur Kranken- und Pflegeversicherung, Beiträge zur Altersvorsorge, Lohnersatzleistungen, Renten (sog. eDaten). In den einzelnen Formularen sind diese Stellen mit einem "e" markiert und müssen nicht mehr ausgefüllt werden. Dadurch wird die Erstellung der Steuererklärung ein wenig erleichtert.
Gerade viele Daten, die früher in die Anlage N eingetragen werden mussten, werden nun vom Finanzamt als eDaten programmgesteuert beigestellt.
ACHTUNG: Sie sollten aber unbedingt prüfen, ob die elektronisch übermittelten Daten auch zutreffend sind. Dazu erhalten Sie von den meldepflichtigen Stellen entsprechende Mitteilungen, gegebenenfalls sollten Sie diese anfordern.
1. Vorab: Wer die Anlage N abgeben muss
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2. Angaben zum Arbeitslohn
eTIN lt. Lohnsteuerbescheinigung (Zeile 4)
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Arbeitslohn und Abzugssteuern (Zeilen 5-10)
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Versorgungsbezüge (Zeile 11-16)
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Entschädigungen und Arbeitslohn für mehrere Jahre (Zeile 17-18)
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Steuerabzugsbeträge (Zeilen 19-20)
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Steuerpflichtiger Arbeitslohn ohne Steuerabzug (Zeile 21)
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Steuerfreier Arbeitslohn für eine Auslandstätigkeit nach DBA (Zeilen 22, 25)
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Steuerfreier Arbeitslohn für eine Auslandstätigkeit nach Auslandstätigkeitserlass (Zeile 23)
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Besondere Lohnbestandteile (Zeile 24)
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Grenzgänger nach Frankreich, Österreich und Schweiz (Zeile 26)
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Aufwandsentschädigungen (Zeile 27)
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Lohnersatzleistungen (Zeile 28)
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