It isn't given automatically: you ask Revenue for it through MyEnquiries. It starts the year after the death, and you can backdate missed years for up to 4 years.
Quick facts
- Year 1 after death
- €3,600
- Year 5
- €1,800
- Total
- €13,500 over five years
- Children
- One credit, however many
- Remarried or cohabiting
- Not eligible
- How
- Ask Revenue via MyEnquiries
What it's worth
"You can claim this credit for five years after the year of death of your spouse or civil partner." The amounts: "€3,600 in the first year €3,150 in the second year €2,700 in the third year €2,250 in the fourth year and €1,800 in the fifth year."
"You can only receive one tax credit, regardless of how many children you may have." "You may also qualify for the Single Person Child Carer Credit (SPCCC) ."
Who qualifies
"You must have dependent children in order to qualify." Each year you must "not have remarried by the start of the tax year not be cohabiting and have a qualifying child living with you for all or part of the year."
A qualifying child is born that year, under 18 at the start of it, or over 18 and in full-time education or incapacitated.
How to claim
Send a request "through MyEnquiries in myAccount or in writing to your Revenue office ." The year of the death itself is taxed differently: Revenue's bereavement pages explain how.
Common questions
How much is the Widowed Parent Tax Credit?
€3,600 in the first year after the death, then €3,150, €2,700, €2,250 and €1,800 in the fifth year.
How long can I get the Widowed Parent Tax Credit?
For five years after the year your spouse or civil partner died.
Is the Widowed Parent Tax Credit automatic?
No. You request it through MyEnquiries in myAccount or in writing to your Revenue office.
Can I get the Widowed Parent Tax Credit and the Single Person Child Carer Credit?
Yes. You may qualify for both.
Do I lose the Widowed Parent Tax Credit if I cohabit?
Yes. You must not be cohabiting, or have remarried by the start of the tax year.
- €13,500 — €3,600 + €3,150 + €2,700 + €2,250 + €1,800 = €13,500 over five years