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How to deduct medical expenses on the purchase of medicines

The following explains how to document pharmaceutical expenditure in order to download them in a tax return (Form 730 or Act).

spending on the purchase of drugs or medicines for themselves or family members fiscally dependent must be certified by an invoice or receipt (known as "speaking") containing the statement of the nature ("drug" or "drug"), quality (number of marketing authorization AIC) and quantity of goods and an indication of the tax code of the recipient.

no longer allowed to use self-certification to supplement any missing data in the invoice or receipt.

In contrast, there is no longer necessary to have a prescription or a photocopy of the prescription issued by a doctor for drugs purchased with the ticket.

by Resolution No 10 of 17/02/2010, the Internal Revenue Service has clarified that in addition to the terms "drug" or "medicine", are also eligible abbreviations such as "med." or "f.co." and the wording:

• homeopathic

• ticket

• SOP or medicines without prescription "

• that OTC medicines over the counter, that counter.

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The address for service of documents or notices of the Revenue

acts or alerts that you want the Inland Revenue will be notified to an address different from your residence for tax purposes (which generally coincides with my residence)?

You have the right to give an address for service of documents or notices are from a person or an office in the municipality of your residence.

To this end it is necessary to send a special notice to the relevant local Revenue office by registered letter with acknowledgment of receipt (or on line with procedures established by the Director of the Inland Revenue).

Address for service takes effect from the thirtieth day following the date on which the office of the Agency delle Entrate riceve la comunicazione.

Serie Eplan P8 1.9.10

Libertà & Rispetto

cit.: va rispettata la persona che ritiene di poter essere tenuta in vita artificialmente, allo stesso modo va rispettata la persona che ritiene di non poter accettare una vita priva di relazioni with the outside world (Supreme Court)

, & # 160; ; ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ..

this principle should especially get these so-called pro life, for respect for life means respect people, all people.
these are just fanatics and extremists should be treated as such.
them ... nothing different from terrorists, extremists also.
there is violence in their actions and lack of respect for each other, as well as in the actions of terrorists.
I am in favor of euthanasia, this does not mean I wish that every human being in vegetative state pulled the plug. I DO NOT DECIDE FOR VOLGA LGI OTHERS, I want to decide for myself, I want to be free to decide for myself I want to be free to respect the decision of the people dear to me.
in contrast with the extremists who pretend to decide for me, limiting my freedom, do not respect my life!
who is in favor of euthanasia is certainly more of these TERRORISTS CIVIL

Xtreme-curves Leigh Free

beached carcass of a big fish

This morning, walking on the beach, I found this carcass of an unidentified fish.

The big fish has been found on the shores of Lido del Sole (Rhodes Gar.co-FG).

From my estimates I think it will be less than a couple of days. Probably the last storm, it was in an advanced state of decomposition. The animal was gutted buried. Surface for a length of about 1.20 meters.

In the second photo on the right you can see the spine of the animal, probably cut.
The thought went about a year ago, when seven specimens of sperm whales is Arren on the beach.
The hope is that one copy died a natural death.

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The Fantomatik

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Orchestra and the textbooks are still there!!

At month after the lessons are still many problems to solve. In addition to establishing that the school bus traveling with empty seats.

This year we experienced delays in the delivery of textbooks in primary schools.

A month later, won a tender for months, even entire schools expect to receive textbooks.

Because I believe, from experience, that in the contract tendering there are arbitration clauses that require certain guarantees and delivery times, I wonder if the Councillor for Culture of the City of Mount Sant'Angerlo is aware of these inefficiency.

At the same time, even considering all the extenuating circumstances of good faith, how is it that those responsible for municipal offices in the economic and culture do not take initiative to ensure the legality?

Until a few years ago each student brought his coupon to the bookseller of trust, which also guaranteed delivery before school text. The responsibility was direct and obvious.

probably intended by the new management system had to be better, but if we can not guarantee all pupils, one month later, the book then something is wrong.

I hope that those of competence take appropriate measures to protect the rights of students!

I understand also that the delivery of good books for needy families proceed with delay.

will be cuts of dark Tremonti or inefficiencies of our Administration, however it is sad to see that it goes from bad to worse!

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Parents and children ... increasingly far away! Our PD

During the education of their children, parents are not always present in the same way.

E 'symptomatic noted that the distance between parents and children is increasing over the years.

While it is normal to accelerate the normal process of emancipation of the children, let them stand on their own two feet, at the same time is not acceptable to leave to their fate the "stories" of children.

meeting yesterday of the parents of my son's class, 2nd High School, about 27 students (say 27 ...) there were three sets of parents and other mothers in rapprsentanza total of 8 students.

8 out of 27 are, in my view, very few.

The "proxy-white" at the school I do not like. And not to perform the task that the troubled, mistrattati teachers.

Especially at this stage of pseudo reforms that result in cuts.

The school needs of families as well partecipazine cme families need the school.

I wonder how it is possible that in the early years of primary school attendance is constant, steady flows that sometimes even nell'invadenza inappropriate, but then go away with time dwindling to a neglect this obvious?

nell'adoloscenza Is not it would be more appropriate to be there?

In 16-17 years our children begin to gain consciousness of their personality, incminciano the first serious love affairs, the first aspirations, are beginning to reveal the first image of an adult ego.

So why not be present, certainly not swallow without forcing choices, but ask, inquire and discuss, listen and propose ...

Perhaps these reflections naturally arising from my dual role as an educator and parent.

Perhaps these reflections do not provide useful recipes for all situations, but I think no one can dispense with to accomplish its task of parents from the beginning until it should be a parent.

Then we meet and grandparents will be bad to ask you could do better.

What Does A Chalice Look Like

When those famous primary October 14 marks the birth of the official PD, our aseptic were enormous. They used different terminology code ethical renewal, shares rose, participation, primary cumulation of positions, in other words the same time that Obama was to dream another policy for Italy.


A few years after not deny that many expectations have been reduced, especially at local and provincial levels.


I am very disappointed and I find it hard to understand why the last regional elections in the Cons. Municipal Damiano Totaro and his staf did vote for the PD and the Cons. Regional Dino Marino.
So I wonder, what credibility can have this PD?
How is it that you necessarily have to scrape the bottom?

How can we have credibility if in Monte Sant'Angelo now patched administration relies on these political interest which "necessary" is voted the regional advisor representative.
E 'in normal campaign Dino Marino is in his election committee in Monte-Approval Totaro and completely snubbing the club citizen?

We demand the vote for genuine Pasquale Palumbo and manage their public affairs.

And that's why a few months ago I resigned from the leadership of the local PD.

Who protects our face and our credibility?

What does the provincial secretary of what is happening?

Then, the PD or appropriates the terminology made of values \u200b\u200band content, we try to fulfill the role of party unity, compact or this election committee will be doomed to failure.

Many times I have asked to officially distance themselves from this way of doing, processors and ECISIONS taken elsewhere, many times I put my face, but now you change or step, or are we as the PDL.

We need to find form and soatanza. Ways of being and doing.

methods and not just means to achieve political office.

With this, however, do not give up now, do not give up on what we have already built. There is still much to do.
I know that it takes time, but history will prove us right.

Antonio Rigney

Manual Mount And Blade

Verona aspettami!

I'm here tomorrow

and are also a bit 'excited!

..

Cubefieldatschool.com

Questa è proprio una DEFICIENTE*!!!!

I read here the statements of carfogn:

"There is an issue that falls within the Programme for Government, so I doubt there will be a comparison on a issue such as this, since there are other items on the agenda that have been identified as a priority especially in a complex and delicate phase that our country is facing. Personally I welcome the recognition of all those rights which the categories of discrimination can not fully enjoy. I do not support the recognition of same-sex couples. You can not equate the two things that are obviously different "

but is it possible? Realizes what he says?

" I am personally in favor of the recognition of all those rights to which the groups facing discrimination can not fully enjoy "and then" I do not support the recognition same-sex couples "...

may not be able to realize what he says because same-sex couples have a category (say so) discriminated ... bah!

deficient

*: from Latin verb " in deficit" means failure, and the participle "deficient": a person who lacks

.

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...son soddisfazioni!!!

outputs usually do not blatant, but a few weeks ago, at the request of a friend family, but the boyfriend, you, anything? and I said, I really am engaged to a woman for 5 years:)

.

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Una Grande Donna

do not think it to be a genius to express these thoughts as sensible, and yet, it seems that not all do the job.

.

Dragon Ball Ots Duzy Exp Pod 7.6

Kissing Jessica Stein (2001)

A comedy of American ones, ninete that, but .... is a film that is never boring to watch, indeed. Whenever they give me pleasure to see, because it tells many little truth, a few moments experienced some tenderness, some embarrassment ... situaizoni and fun.

one of the most beautiful, perhaps the discussion under the porch with her mother: what it means to be parents!

Computationalballistics Ii

Fiorella Mannoia - Ho Imparato A Sognare

http://www.youtube.com/watch?v=1lDlE01ocVw
(unfortunately I can not play the video here, you have to click)

It 's a bit that echo in my mind this song, sung by Mannoia:
the importance of not stop dreaming, qulacosa we carry small ...
growing dreams change, sognavao 30 years ago to have my personal radio, I dreamed of growing up, I dreamed of being happy ...
today I keep dreaming of exercising happy, but happiness when the build, do not you gives none.
years ago I imagined that I would have dreamed of a world for my children ... then I wanted to have children ... now I wonder how it would be to have children ... I quit di sognare, di sognare questo sogno.
ma non smetto di sognare un mondo dove poter essere me stessa, un paese dove camminare mano nella mano con S. non comporti il rischio di essere massacrata di botte; un paese dove posso legittimare la mia relaizone, dove la tutela della mia compagna sia una normalità.
Sogno che venga riconosciuta la MIA Familgia alla pari della famiglia delle mie amiche. E' un mio DIRITTO!!!
Nella mia vita quotidiana non cambierà nulla, continuerò ad amare allo stesso modo S, continuerò a litigarci, continueremo ad andare al cinema, a cena fuori, a fare l'amore. Ma nel mio rapporto ocn lo stato, cambieranno i nostri diritti: cittadini UGUALI agli altri cittadini.
cosa può togliere il riconoscimento della mia famiglia alla famiglia della mia amicha che ha un marito e 2 figli?
qualcuno me lo spieghi, perhcè io proprio non ci arrivo.
E quindi continuo a sognare un mondo migliore...

Maxine Cartoon On Health Care

UDAS

(UNION OF ASSOCIATION)

the Mayor dr. Andrea Ciliberti

TO CITIZENSHIP

TOWN Monte Sant'Angelo

Subject: FINAL REPORT MANAGEMENT LOCAL SPORTS

The UDAS of Monte Sant'Angelo in accordance with the provisions of Art. 16 of the agreement with the City Council March 29, 2007 presents the final report management of the financial for the years 2007 to 2008 - 2009 and 1st half of 2010.

The Union of Associations has acted to ensure, during the entrusted management of sports facilities, all of the goals expressed by the administration of the municipality of Monte Sant'Angelo, contributing significantly to the promotion and the dissemination of sporting activities, enhancing all the different types of associations active in sports in the area, in cooperation with the users of the facilities in accordance with a management that you can certainly define owned .

In April 2007, signed the Convention, the UDAS took into custody the same sports and took charge to make significant improvements in the structures that have made more 'the functional sports themselves:

· BOUGHT N. 7 BENCHES and spread in all the locker room facilities including those entrusted Multipurpose Hall of the Gymnasium.

· PURCHASED mirrors, and put on a pose, to improve the functionality of the changing rooms of the 2nd multi gym (located to the road 58) and Soccer Fields .

· PURCHASED No.4 boiler for football pitches so that the simultaneous operation of two boilers for single dressing solve the chronic shortage of hot water discomfort to the team immediately following the previous year.

· BOUGHT DOORS soccer for Municipal Gym Multipurpose who are still on site.

· BOUGHT Networks for Ports Multipurpose Gymnasium Hall, the 2nd multi gym, the Sports Field and Field Calcetto (zona cimitero) che sono tuttora in loco.

· MESSA IN POSA della protezione antiurto agli spigoli delle colonne della 2° Palestra Polivalente sita alla strada 58

· INTERVENTI DI MANUTENZIONE ELETTRICA con sostituzione a norma di tutte le prese elettriche della 2° Palestra Polivalente sita alla Strada 58

· MAINTENANCE VARIOUS: replacement arms showers, repair and replacement of bathroom drains of tubs, welds and repairs in several different plants, cleaning the sewage channels Soccer Fields (cemetery area) various interventions in the local boiler repair, periodic, as far as possible, network maintenance fencing football fields, etc..

in terms of their structures and improving the service we can point to significant and significant positive results:

· All associations that Federal League had access to facilities as required by competition and training when they have time slots appropriate to their needs competitive.

· In recent years, has been granted, with regular service, custodial, although there were no mandatory commitment , the periodic Sunday use of Municipal Stadium dalle ore 8.30 alle ore 11.00 alla Associazione “ Amici del Campo Sportivo ” per incontri di calcio amatoriale fra over 35.

· ISTITUZIONE FASCIA SERALE: prolungamento, per la 2° Palestra Polivalente, della fascia oraria fino alle ore 22.00 di tutti i giorni feriali, aumentando di fatto il numero di ore fruibili dell’impianto sportivo, dando così una risposta positiva alle numerose richieste degli utenti lavoratori.

· Si è dato il giusto spazio, praticamente a livello gratuito , alle scuole e/o Parrocchie che hanno fatto richiesta di utilizzo sia della 2° Palestra Polivalente che del Campo Sportivo ( vedi Parrocchia Immacolata – Torneo studentesco e/o interparrocchiale)

· Garantita l’apertura e chiusura nei giorni feriali e festivi del Parco Giochi annesso ai Campi Calcetto (zona Cimitero) anche in periodi e orari non coincidenti con l’utilizzo di quest’ultimi.

· Dall’anno 2008 l’ UDAS ha garantito l’ UTILIZZO INVERNALE dei Campi Calcetto (zona Cimitero), anche su singola richiesta, alle Associazioni, e/o gruppi sportivi e amatoriali vari che effettuano, anche telefonicamente, la richiesta di prenotazione

· Since 2009, in order to facilitate the uptake of other sports, has been granted, with regular service, custodial, virtually at free n.2 hours per week can also use the 2nd Sunday of the multipurpose gym located at the Route 58 Association TENNIS INITIATIVE of Monte Sant'Angelo.

· Since 2009, the 'UDAS has guaranteed the' SUMMER USE the 2nd Gym Versatile, also single request, associations and / or amateur sports teams and various performing, by telephone, the booking request.

The UDAS availed itself of the availability of volunteers and members, who deserve our thanks, a spirit of service that have ensured hygiene, cleanliness Routine daily and scheduled, the minor maintenance and decoration of the premises, supervision and in particular the respect of opening and closing not without due flexibility organization.

A confirmation of the above is attached drawings Results obtained from Questionnaire - Monitoring the quality of service made between all the heads of the associations that use the multipurpose gym located at the 2nd Route 58.

We believe that the organization has been based on criteria of efficiency and effectiveness and meeting the standards of fairness, courtesy and kindness to all those who have benefited from our public service.

The Association has taken charge of complaints and suggestions received taking appropriate countermeasures.

A guarantee of security have been put in place all the preventive actions necessary to minimize the number of injuries during sports activities and enjoyment of the premises.

The UDAS proceeded to take out insurance policies as required in Art. 8 of the Convention.

The economic management , aiming to self plants, had an active budget.

ensure the sound management of expenses, revenues have covered all the exits, have paid the annual fees Convention and utilities fixed.

Article. 16, paragraph 4 of the Convention, please refer to the Financial Statements 2007 - 2008 - 2009 and 1 st half of 2010, which are expressed in the detailed exposition of the various chapters of income and expenditure.

La nostra valutazione “oggettiva” ci induce ad essere realisticamente consapevoli, pur nell’impegno profuso , di non aver raggiunto il massimo nella conduzione degli impianti sportivi assegnati, tuttavia siamo, con ragionevole presunzione, convinti di aver offerto alla comunità un servizio più che soddisfacente su cui impostare le basi per un nuovo programma di miglioramento e di ammodernamento per coloro che avranno la futura gestione, sia essa Comunale o Privata , degli Impianti Sportivi.

Quanto sopra esposto, avendo una informata e reale conoscenza di quanto realizzato , Will make the right, appropriate and constructive criticism on our work for what you could give more to citizenship; criticism, no doubt, will be the starting point of the new management.

THE PRESIDENT DELL'UDAS

Prof. Anthony Rigney

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Chopin

come non commuoversi ascoltando questo pezzo?

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I nostri primi 1000 km

Li abbiamo fatti in fretta, pensavo ci sarebbe voluto più tempo, complice un viaggetto di lavoro a Lodi che in un giorno ci ha fatto fare la metà del traguardo.

Impressioni: non male....alla fine ho lasciato perdere la ricerca di a saddle used to be slashed, and - as was the case with Ice - with time no longer seems so high ... even if sometimes qualhce cm more would not hurt.

I'm not one for high speeds, then, also because of the break, we did not go over 5500 rpm, which corresponds, in the sixth, about 110km/h...solo one occasion we have exceeded the 6000 reaching the 140 ... of course a whole other way to go, compared to Ice: This one has semicarenina that seems anything but - with the driving position - it makes you affonrtare the wind in very different ways.

lasica the next vote we'll see you go a little more ....

yesterday ho prenotato il tagliando, il primo, e mi han già detto di quanto sarà il salasso 125 euro per controllare il serraggio delle viti e cambiare l'olio....non oso immaginare qunaot mi costerà quello dei 6000km, allora....

tornando a me e Foggy:guidarla è cmq un piacere, io sono un po impaccait anel traffico, ma ogni giorno vedo che aumenta il feeling e riusciamo a muoverci più in sintonia così da diventare, inseime, più agili...non male come sensazione.

risponde in fretta, e forse è pure più veoloce di me, ma mi perdona meno il non aver scalato la marcia, Ice in questo era più clemente....

a volte però mi sembra di guidare a tractor, maybe it will be a helmet, or just the original muffler, but the noise seems to me that I get is always different, less aggressive than that of the bikes crossing the street ...

the clutch in city driving tired in the long run ... but I think for the position posted on seminanubri ... but this is also the same location - eg RME that is a midget and then curtain - which increases the contact with the bike .... and really seems to be a whole ....

in Lodi, for the first trip there ... I put the top box is ugly, but not being able to make good use of the tank bag (altirmenti the roof where I put them?) And pending the borse laterali...abbiamo fatto una prova: non ci piace, ma in casi estremi ci si può viaggiare.

nota dolente direi i consumi: in città arrivo a malapena a 14km con un litro...e pensare che con Ice in città - setto psercorso - cene facevo 25!!!! fuori città i consumi scendono di molto....non ho preso appunti, ma posso dire che in città a 150km al max si accende la riserva...in viaggio ( autostrada) a 190 ho fatto il pieno e la riserva non si era ancora accesa.... credo che in autostrada siamo arrivati a 27km/lt...non male...se la vivessi solo per viaggiare, ma poichè l'utilizzo maggiore è quotidiano in città....beve troppo....anche se ho notato che da quando l'ho acquistata il consumo has gradually come down ... maybe it's just improved my best to drive it yet .... I hope so!

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How to deduct the premiums for life insurance and accident insurance

In dichiarazione dei redditi è possibile detrarre:

– per i contratti stipulati o rinnovati sino al 31 dicembre 2000, i premi per le assicurazioni sulla vita e contro gli infortuni, anche se versati all’estero o a compagnie estere. La detrazione relativa ai premi di assicurazione sulla vita è ammessa a condizione che il contratto abbia durata non inferiore a cinque anni e non consenta la concessione di prestiti nel periodo di durata minima;

– per i contratti stipulati o rinnovati a partire dal 1° gennaio 2001, i premi per le assicurazioni aventi per oggetto il rischio di morte, di invalidità permanente non inferiore al 5 per cento (da qualunque causa derivante), di non autosufficienza nel compimento degli atti quotidiani. Solo in quest’ultimo caso la detrazione spetta a condizione che l’impresa di assicurazione non abbia facoltà di recedere dal contratto.


I premi sono detraibili anche se versati nell'interesse di familiari fiscalmente a carico.

Ai sensi dell’articolo 15, comma 2, del Tuir, la detrazione per i premi assicurativi spetta anche nel caso in cui il familiare fiscalmente a carico del contribuente risulti sia come contraente del contratto di assicurazione che come assicurato, posto che, anche in tal caso, l’onere economico è sopportato dal contribuente (Circolare n. 17 del 18/05/2006).

L’importo non deve superare complessivamente euro 1.291,14.

Vanno ricompresi anche i premi di assicurazione indicati con il codice 12 nelle annotazioni del CUD.

Catching A Kidney Stone

Children's eyes

Blue eyes,

eyes verdi,

occhi neri,

occhi che parlano,

che sorridono,

che piangono,

che comunicano…

Gli occhi dei bambini,

dei “nostri” bambini

che chiedono di essere ascoltati,

di essere amati,

di essere capiti…

we have not always succeeded,

but how can we forget

your watchful eye,

angry, smiling, innocent.

Your smiles have welcomed our days, your lively guide encouraged us in the path of growth, your progress impressed us, your fears, your silence us worried, and your tears have made us realize how important you listen to children.

Five years have passed ... So many ... So few, so full of emotions shared.

In greeting that we can not encourage you to "never give up" the face of difficulties and to say thank you for giving us those eyes that sparks will be always on our minds and our hearts!

Good life by your teachers.

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37

and we arrived at 37 !!!!!!!

Scottsdale Az Central Appraisal District

How to benefit from the deductions for dependents . How

Per i contribuenti con coniuge, figli o altri familiari a carico sono previste delle detrazioni dall’imposta lorda.

Sono considerati familiari fiscalmente a carico tutti i membri della famiglia che nel corso dell’anno non hanno posseduto un reddito complessivo superiore ad euro 2.840,51, al lordo degli oneri deductible.

can be considered dependents, even if not living with the taxpayer or residing abroad

• the spouse, not legally and actually separated;

• children (including children who are not recognized, adoption, custody or affiliates) regardless of the age limits are exceeded and whether or not they are dedicated to studies or internship free.

can be considered also charged three other family members, provided they live with the taxpayer, or receive the same maintenance payments not resulting from action of the court:

• the spouse legally and actually separated;

• the descendants of the children;

• parents (including biological parents and adoptive parents);

• genera and daughters;

• in-law and the mother-in-law;

• brothers and sisters (even unilateral);

• grandparents and grandmothers (including natural ones).

In reference to a spouse, in case of marriage, death, legal and effective separation, dissolution or annulment of marriage or termination of its effects on civilians in the course of the year, you must indicate in the declaration returns the number of months for which the same has been paid by you.

For example, if you got married in June 2009, the deduction for seven months.

In reference to other family members, it has been in charge, only part of the year, the statement must indicate the number of corresponding months.

For example, a child born in August 2009, the deduction for five months.

With regard to the percentage of deductions you can for each family member at your expense, keep in mind that the deduction for dependent children can not be freely shared between both parents.

Se i genitori non sono legalmente ed effettivamente separati la detrazione per figli a carico deve essere ripartita nella misura del 50% ciascuno.

Tuttavia i genitori possono decidere di comune accordo di attribuire l’intera detrazione al genitore con reddito complessivo più elevato per evitare che la detrazione non possa essere fruita in tutto o in parte dal genitore con il reddito inferiore.

In caso di separazione legale ed effettiva o di annullamento, scioglimento o cessazione degli effetti civili del matrimonio la detrazione spetta, in mancanza di accordo tra le parti, by 100% to the parent with custody or joint custody in the event of a rate of 50% each.

Again, parents can mutually agree to allocate the entire deduction to the parent with higher total income so that the deduction can not be enjoyed in full or in part by the parent with the lower income.

If a parent receives 100% of the deduction for a dependent child, the other parent may not benefit from it.

The deduction is entirely to one parent when the other parent is tax charged to the first.

For the first child is entitled to the same deduction for a dependent spouse when the other parent is deceased or missing because they did not recognize the child, or if the child is adopted, or given affiliated with only one parent who is not married or if you are legally married and effectively separated.

Further deduction for families with at least four children can receive a further allowance of € 1,200.00 if you are entitled to deductions for dependent children and have at least four children.

The additional deduction for families will also be payable if the existence of at least four dependent children there is only one part of the year.

this deduction for each child it is there, but it is a total and does not vary if the number of children is greater than four.

The deduction must be spread by 50% between the parents can not legally and actually separated and can not be decided by mutual agreement a different distribution as expected for the ordinary deductions.

In the case of tax charged to the other spouse competes for the full deduction.

In the event of actual or legal separation and annulment, dissolution or termination of the civil effects of marriage, the percentage of deduction is due in proportion to the confidence required by the court.

If the additional deduction is an amount greater than the tax gross, minus deductions, is given a credit equal to the amount of deduction which did not find the above capacity in the tax.

Calcolo delle detrazioni:

Per il coniuge a carico è prevista una detrazione fino ad euro 800 decrescente all’aumentare del reddito, che si azzera se il reddito supera euro 80.000.

Per ciascun figlio a carico è prevista una detrazione teorica pari a:

– 800 euro per ciascun figlio di età superiore o uguale a tre anni;

– 900 euro per ciascun figlio di età inferiore a tre anni.

La detrazione teorica è aumentata di un importo pari a:

– 220 euro per ciascun figlio disabile;

– 200 euro per ciascun figlio a partire dal primo, per i contribuenti con più di tre figli a carico.

La detrazione teorica deve essere rapportata al numero di mesi a carico ed alla percentuale di spettanza che può essere esclusivamente pari a 100, 50 o zero.

Si ricorda che la detrazione deve essere ripartita by 50% between spouses. However, spouses can mutually agree to allocate the entire deduction to the parent with the highest total income.

For example, if you have one dependent child for the full year by 50% and the same has had a less than three years to 8 months the theoretical deduction is equal to:

(900 x 8 / 12 + 800 x 4 / 12) x 50/100 = (600 + 266.66) x 50/100 = 433.00

is reported The following is a listing of example of possible situations:

taxpayers with a number of children less than or equal to three	Theoretical Deduction Amount (to be related to the number of months and percentage)
children under 3 years	900.00
children aged greater than or equal to 3 years	800,00
Figlio di età inferiore a 3 anni portatore di handicap	1.120,00 (900,00 + 220,00)
Figlio di età superiore o uguale a 3 anni portatore di handicap	1.020,00 (800,00 + 220,00)

Contribuente con un numero di figli superiore a tre	Importo Detrazione Teorica (da rapportare al numero di mesi ed alla percentuale)
Figlio di età inferiore a 3 anni	1.100,00 (900,00 + 200,00)
Figlio di età superiore o uguale a 3 anni	1,000.00 (800.00 + 200.00)
children under 3 years old handicapped	1320.00 (900.00 + 220.00 + 200.00)
children aged greater than or equal to 3 years handicapped	1220.00 (800.00 + 220.00 + 200.00)

These deductions are only theoretical because the amount of the deduction is actually due according to the total income of the taxpayer and the number of dependent children.

For taxpayers with more than three children, for whom the deduction for child care is an additional deduction of € 1,200.

Therefore, if you have indicated a number of more than three children and have been able to take advantage of the deduction for dependent children, listed in the declaration the amount of the additional deduction of € 1200.00 compared to the percentage interest.

Because the deduction for dependent children decreases as income increases to zero, if you have four dependent children, but your total income minus the deduction for principal residence is equal to or exceeds € 140,000, 00, being equal to zero due to the deduction for dependent children, you can not use the additional deduction.

If the additional deduction is an amount greater than the tax gross, minus all deductions, it is recognized a credit equal to the amount of deduction which did not find the above capacity in the tax.

For any other dependent family member there is a theoretical deduction of € 750 to be related to the number of months in charge and the percentage attributable to, the deduction is only theoretical because the amount that is actually due on the basis of the taxpayer's total income net of deduction for principal residence .