If you have altered or added an item in your tax return, you do not need to write any additional comments under item 5.0.
The exceptions are:
- Item 3.2.10. if you have claimed a deduction for travel to/from a day care centre, childminder and/or after school supervision scheme and you submit your tax return on paper. You must state the distance and number of days with travel
- Item 3.2.7. You must state the deduction for board and lodging.
- Item 3.5.5. Other information concerning the special allowance – single provider
In addition, if you: provide for your spouse abroad and wish to be assessed under tax class 2, this must be specified and justified here.
You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.