# Income tax allowances



## g2015 (Oct 24, 2015)

Hi everyone.
This question has probably been asked before, but as I'm new to the forum I haven't seen it - perhaps someone can point me in the direction of the answer if it's already here somewhere.
Anyway, I'm trying to get my head round the complexities of Italian income tax and the various allowances/thresholds. I've been on the Agenzia Entrate site (English version) and am beginning to make some sense of what started out seeming as clear as mud, but the one thing (for now!) that I can't seem to find is the amount of exemption for dependent children. Can anyone advise please?
Any help much appreciated!


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## BBCWatcher (Dec 28, 2012)

The amount of the dependent child tax credit is based on a formula that depends on factors such as your total income (since there's a phase out), the age of the child, whether the child is handicapped, and whether there are more than three dependent children, as examples.

You can find the formula described in Italian in Article 12(c) of the Testo Unico delle Imposte sui Redditi (the Italian income tax code).


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## g2015 (Oct 24, 2015)

Thanks for that info. I'll take a look.


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