{"id":23556,"date":"2026-03-17T12:30:27","date_gmt":"2026-03-17T11:30:27","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=23556"},"modified":"2026-07-15T13:03:50","modified_gmt":"2026-07-15T11:03:50","slug":"jak-rozliczyc-ulge-na-dziecko-w-pit","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jak-rozliczyc-ulge-na-dziecko-w-pit","title":{"rendered":"Jak rozliczy\u0107 ulg\u0119 na dziecko w PIT?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"23556\" class=\"elementor elementor-23556\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-435272b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"435272b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ce1c6a5\" data-id=\"ce1c6a5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-262a33f elementor-widget elementor-widget-text-editor\" data-id=\"262a33f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"0\" data-end=\"243\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\"><strong>Ulg\u0119 na dziecko<\/strong> rozlicza si\u0119 w rocznym zeznaniu podatkowym PIT. Odliczenie to pomniejsza podatek dochodowy obliczony wed\u0142ug skali podatkowej. <\/span><span style=\"font-weight: 400;\">W praktyce oznacza to, \u017ce ulg\u0119 mo\u017cna rozliczy\u0107 w rocznym zeznaniu podatkowym sk\u0142adanym na formularzu <\/span><b>PIT-37<\/b><span style=\"font-weight: 400;\"> lub <\/span><b>PIT-36<\/b><span style=\"font-weight: 400;\">. W obu przypadkach konieczne jest r\u00f3wnie\u017c do\u0142\u0105czenie <\/span><b>za\u0142\u0105cznika PIT\/O<\/b><span style=\"font-weight: 400;\">, w kt\u00f3rym wykazuje si\u0119 przys\u0142uguj\u0105ce odliczenia.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f859f9b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f859f9b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-888bbc6\" data-id=\"888bbc6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9143c2c elementor-widget elementor-widget-heading\" data-id=\"9143c2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Wykazanie ulgi w zeznaniu podatkowym<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4d53acf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d53acf\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-086f244\" data-id=\"086f244\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a66554c elementor-widget elementor-widget-text-editor\" data-id=\"a66554c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>Rozliczaj\u0105c ulg\u0119 prorodzinn\u0105, podatnik musi wskaza\u0107 zar\u00f3wno liczb\u0119 dzieci, jak i dane identyfikacyjne ka\u017cdego z nich. Informacje te wpisuje si\u0119 w za\u0142\u0105czniku PIT\/O.<\/strong><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W formularzu nale\u017cy poda\u0107:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">liczb\u0119 dzieci, na kt\u00f3re przys\u0142uguje ulga,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">numery PESEL dzieci,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">a w przypadku ich braku \u2013 imiona, nazwiska oraz daty urodzenia.<\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Dodatkowo nale\u017cy wskaza\u0107, czy ulga przys\u0142ugiwa\u0142a przez ca\u0142y rok podatkowy, czy tylko przez okre\u015blon\u0105 liczb\u0119 miesi\u0119cy. Ma to znaczenie w sytuacjach, gdy prawo do ulgi pojawi\u0142o si\u0119 lub wygas\u0142o w trakcie roku, np. z powodu narodzin dziecka albo zako\u0144czenia nauki.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W za\u0142\u0105czniku PIT\/O:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">liczb\u0119 dzieci wpisuje si\u0119 w <\/span><b>poz. 48<\/b><span style=\"font-weight: 400;\">,<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">kwot\u0119 odliczenia wykazuje si\u0119 w <\/span><b>cz\u0119\u015bci C<\/b><span style=\"font-weight: 400;\"> \u2013 w <\/span><b>poz. 50<\/b><span style=\"font-weight: 400;\"> (dla podatnika) lub <\/span><b>poz. 51<\/b><span style=\"font-weight: 400;\"> (dla ma\u0142\u017conka).<\/span><\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Informacje dotycz\u0105ce dzieci nale\u017cy wpisa\u0107 na <\/span><b>trzeciej stronie formularza PIT\/O, w cz\u0119\u015bci E<\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Natomiast sama kwota ulgi powinna zosta\u0107 przeniesiona do w\u0142a\u015bciwego zeznania podatkowego:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">w <\/span><b>PIT-37<\/b><span style=\"font-weight: 400;\"> wykazuje si\u0119 j\u0105 w <\/span><b>cz\u0119\u015bci H<\/b><span style=\"font-weight: 400;\">,<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">w <\/span><b>PIT-36<\/b><span style=\"font-weight: 400;\"> w <\/span><b>cz\u0119\u015bci J<\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3593b0e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3593b0e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1d1898f\" data-id=\"1d1898f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-57d074f elementor-widget elementor-widget-heading\" data-id=\"57d074f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Rozliczenie ulgi przez ma\u0142\u017conk\u00f3w<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-94a46c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"94a46c8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b30df5d\" data-id=\"b30df5d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-021594f elementor-widget elementor-widget-text-editor\" data-id=\"021594f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W przypadku ma\u0142\u017ce\u0144stw ulga przys\u0142uguje \u0142\u0105cznie obojgu rodzicom. Oznacza to, \u017ce ma\u0142\u017conkowie mog\u0105 wsp\u00f3lnie odliczy\u0107 ca\u0142o\u015b\u0107 przys\u0142uguj\u0105cej ulgi w jednym zeznaniu podatkowym.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Je\u017celi ma\u0142\u017conkowie:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>rozliczaj\u0105 si\u0119 wsp\u00f3lnie<\/b><span style=\"font-weight: 400;\"> \u2013 sk\u0142adaj\u0105 jedno zeznanie podatkowe i jeden za\u0142\u0105cznik PIT\/O,<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>sk\u0142adaj\u0105 osobne zeznania<\/b><span style=\"font-weight: 400;\"> \u2013 ka\u017cde z nich mo\u017ce odliczy\u0107 cz\u0119\u015b\u0107 ulgi przypadaj\u0105c\u0105 na niego. W takiej sytuacji ka\u017cde z ma\u0142\u017conk\u00f3w wpisuje w swoim za\u0142\u0105czniku PIT\/O kwot\u0119, kt\u00f3r\u0105 odlicza od podatku.<\/span><\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Mo\u017cliwe jest r\u00f3wnie\u017c, aby ca\u0142o\u015b\u0107 ulgi rozliczy\u0142 tylko jeden z ma\u0142\u017conk\u00f3w. W takiej sytuacji drugi ma\u0142\u017conek nie do\u0142\u0105cza do swojego zeznania za\u0142\u0105cznika PIT\/O.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-407cba7 elementor-widget elementor-widget-image\" data-id=\"407cba7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.pit-format.pl\/rozlicz-darmowy-pit\/714\" target=\"_blank\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1120\" height=\"236\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/03\/pit-format-banner.webp\" class=\"attachment-full size-full wp-image-23544\" alt=\"baner do programu do rozlicze\u0144 rocznych PIT Format\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/03\/pit-format-banner.webp 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/03\/pit-format-banner-300x63.webp 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/03\/pit-format-banner-1024x216.webp 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/03\/pit-format-banner-768x162.webp 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5c14f99 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5c14f99\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d1dc5d6\" data-id=\"d1dc5d6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-513f516 elementor-widget elementor-widget-heading\" data-id=\"513f516\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Podzia\u0142 ulgi mi\u0119dzy rodzic\u00f3w nieb\u0119d\u0105cych ma\u0142\u017ce\u0144stwem<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-935de10 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"935de10\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-71da5a8\" data-id=\"71da5a8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-33b2672 elementor-widget elementor-widget-text-editor\" data-id=\"33b2672\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Podobne zasady obowi\u0105zuj\u0105 w przypadku rodzic\u00f3w, kt\u00f3rzy nie pozostaj\u0105 w zwi\u0105zku ma\u0142\u017ce\u0144skim. Je\u017celi oboje sprawuj\u0105 opiek\u0119 nad dzieckiem, mog\u0105 podzieli\u0107 przys\u0142uguj\u0105c\u0105 ulg\u0119 w dowolny spos\u00f3b.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Rodzice mog\u0105 ustali\u0107 mi\u0119dzy sob\u0105, jaka cz\u0119\u015b\u0107 ulgi przypadnie ka\u017cdemu z nich. Podzia\u0142 mo\u017ce by\u0107 r\u00f3wny, na przyk\u0142ad po 50%, ale mo\u017cliwe s\u0105 r\u00f3wnie\u017c inne proporcje, np. 40% dla jednego rodzica i 60% dla drugiego.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Analogiczne zasady obowi\u0105zuj\u0105 tak\u017ce po rozwodzie. Rodzice mog\u0105 uzgodni\u0107 mi\u0119dzy sob\u0105, kto i w jakiej cz\u0119\u015bci skorzysta z ulgi na dziecko. W praktyce cz\u0119sto zdarza si\u0119, \u017ce ca\u0142o\u015b\u0107 odliczenia rozlicza jeden z rodzic\u00f3w.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9af1d25 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9af1d25\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6453f4e\" data-id=\"6453f4e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1eec814 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"1eec814\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-bullhorn\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWa\u017cne!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tInaczej wygl\u0105da sytuacja, gdy jeden z rodzic\u00f3w jedynie p\u0142aci alimenty, ale nie uczestniczy w wychowaniu dziecka. W takim przypadku prawo do odliczenia przys\u0142uguje wy\u0142\u0105cznie rodzicowi faktycznie sprawuj\u0105cemu opiek\u0119 nad dzieckiem i to on mo\u017ce rozliczy\u0107 100% ulgi prorodzinnej.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-52650f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"52650f5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-03eeb8e\" data-id=\"03eeb8e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-65bfa7c elementor-widget elementor-widget-spacer\" data-id=\"65bfa7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef08b6a elementor-widget elementor-widget-heading\" data-id=\"ef08b6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Dokumenty potwierdzaj\u0105ce prawo do ulgi<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4428395 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4428395\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f8ad56a\" data-id=\"f8ad56a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d77eac8 elementor-widget elementor-widget-text-editor\" data-id=\"d77eac8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>Aby rozliczy\u0107 ulg\u0119 prorodzinn\u0105, podatnik nie musi do\u0142\u0105cza\u0107 \u017cadnych dokument\u00f3w do zeznania podatkowego<\/strong>. Nale\u017cy jednak pami\u0119ta\u0107, \u017ce urz\u0105d skarbowy ma prawo zweryfikowa\u0107, czy podatnik faktycznie spe\u0142nia\u0142 warunki do skorzystania z odliczenia.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Zgodnie z przepisami podatnik powinien by\u0107 w stanie przedstawi\u0107 na \u017c\u0105danie organu podatkowego odpowiednie dokumenty potwierdzaj\u0105ce prawo do ulgi.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"> Mog\u0105 to by\u0107 mi\u0119dzy innymi:<\/span><\/p><ul><li><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">odpis aktu urodzenia dziecka,<\/span><\/li><li><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">za\u015bwiadczenie s\u0105du rodzinnego o ustanowieniu opiekuna prawnego,<\/span><\/li><li><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">odpis orzeczenia s\u0105du o ustanowieniu rodziny zast\u0119pczej lub umowa zawarta ze starost\u0105,<\/span><\/li><li><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">za\u015bwiadczenie o ucz\u0119szczaniu pe\u0142noletniego dziecka do szko\u0142y lub na studia.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f583958 elementor-widget elementor-widget-image\" data-id=\"f583958\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.pit-format.pl\/rozlicz-darmowy-pit\/714\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1120\" height=\"236\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/03\/pit-format-banner-2.webp\" class=\"attachment-full size-full wp-image-23604\" alt=\"baner do programu do rozlicze\u0144 rocznych PIT Format\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/03\/pit-format-banner-2.webp 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/03\/pit-format-banner-2-300x63.webp 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/03\/pit-format-banner-2-1024x216.webp 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/03\/pit-format-banner-2-768x162.webp 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f4d588d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f4d588d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0c27a56\" data-id=\"0c27a56\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b49db8a elementor-widget elementor-widget-heading\" data-id=\"b49db8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kiedy mo\u017cna otrzyma\u0107 zwrot niewykorzystanej ulgi na dziecko?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c08ac4c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c08ac4c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-db2bf29\" data-id=\"db2bf29\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b7aff60 elementor-widget elementor-widget-text-editor\" data-id=\"b7aff60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W niekt\u00f3rych przypadkach podatnik nie jest w stanie w pe\u0142ni wykorzysta\u0107 przys\u0142uguj\u0105cej ulgi prorodzinnej, poniewa\u017c jego podatek dochodowy jest zbyt niski albo w og\u00f3le nie wyst\u0119puje.Taka sytuacja mo\u017ce mie\u0107 miejsce np. wtedy, gdy podatnik osi\u0105ga niewielkie dochody, wykazuje strat\u0119 z dzia\u0142alno\u015bci gospodarczej albo korzysta z innych odlicze\u0144 znacz\u0105co obni\u017caj\u0105cych podatek.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Przepisy przewiduj\u0105 jednak mo\u017cliwo\u015b\u0107 otrzymania <\/span><b>zwrotu niewykorzystanej cz\u0119\u015bci ulgi na dzieci<\/b><span style=\"font-weight: 400;\">. Oznacza to, \u017ce nawet je\u015bli podatnik nie mia\u0142 podatku do zap\u0142aty, mo\u017ce odzyska\u0107 cz\u0119\u015b\u0107 ulgi w formie zwrotu z urz\u0119du skarbowego.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-450b47c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"450b47c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-acc4eb0\" data-id=\"acc4eb0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-47aec47 elementor-widget elementor-widget-heading\" data-id=\"47aec47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Ograniczenie wysoko\u015bci zwrotu<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0dcd7c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0dcd7c4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-17b5410\" data-id=\"17b5410\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4170237 elementor-widget elementor-widget-text-editor\" data-id=\"4170237\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>Zwrot niewykorzystanej ulgi na dziecko<\/strong> nie mo\u017ce by\u0107 jednak dowolnej wysoko\u015bci. Jego maksymalna kwota jest ograniczona do wysoko\u015bci sk\u0142adek na ubezpieczenia spo\u0142eczne i zdrowotne zap\u0142aconych w danym roku podatkowym.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Do limitu tego wlicza si\u0119 sk\u0142adki:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">na ubezpieczenia spo\u0142eczne (np. emerytalne, rentowe, chorobowe),<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">na ubezpieczenie zdrowotne.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Je\u017celi podatnik w danym roku nie op\u0142aca\u0142 \u017cadnych sk\u0142adek ZUS, nie ma mo\u017cliwo\u015bci uzyskania zwrotu niewykorzystanej cz\u0119\u015bci ulgi. W takiej sytuacji ulga przepada w cz\u0119\u015bci, kt\u00f3rej nie mo\u017cna by\u0142o odliczy\u0107 od podatku.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-35f4918 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"35f4918\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0c0293a\" data-id=\"0c0293a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-388d82f elementor-widget elementor-widget-text-editor\" data-id=\"388d82f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Przyk\u0142ad:<\/span><\/strong><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Pan Marcin prowadzi dzia\u0142alno\u015b\u0107 gospodarcz\u0105 opodatkowan\u0105 wed\u0142ug skali podatkowej i rozlicza si\u0119 indywidualnie. Wychowuje jedno ma\u0142oletnie dziecko, dlatego przys\u0142uguje mu ulga prorodzinna w wysoko\u015bci 1112,04 z\u0142 za ca\u0142y rok.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W rozliczeniu za 2025 rok podatnik wykaza\u0142 jednak strat\u0119, co oznacza, \u017ce nie powsta\u0142 podatek dochodowy do zap\u0142aty. W takiej sytuacji nie m\u00f3g\u0142by on odliczy\u0107 ulgi od podatku.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W 2025 roku pan Marcin op\u0142aci\u0142 jednak sk\u0142adki:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">sk\u0142adki spo\u0142eczne \u2013 15 798,48 z\u0142,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">sk\u0142adki zdrowotne \u2013 3 769,20 z\u0142.<\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">\u0141\u0105czna warto\u015b\u0107 zap\u0142aconych sk\u0142adek wynios\u0142a wi\u0119c 19 567,68 z\u0142. Poniewa\u017c kwota ta jest znacznie wy\u017csza ni\u017c przys\u0142uguj\u0105ca ulga, podatnik mo\u017ce skorzysta\u0107 z pe\u0142nego zwrotu niewykorzystanej ulgi.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">W zeznaniu <\/span><b>PIT-36 w cz\u0119\u015bci M<\/b><span style=\"font-weight: 400;\"> wyka\u017ce zwrot w wysoko\u015bci <\/span><b>1112,04 z\u0142<\/b><span style=\"font-weight: 400;\">, czyli pe\u0142n\u0105 kwot\u0119 przys\u0142uguj\u0105cej ulgi na jedno dziecko.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Mechanizm ten pozwala wi\u0119c na odzyskanie ulgi tak\u017ce w sytuacji, gdy podatnik nie mia\u0142 podatku do zap\u0142aty, pod warunkiem \u017ce w danym roku op\u0142aca\u0142 sk\u0142adki na ubezpieczenia spo\u0142eczne lub zdrowotne.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3bbbc5b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3bbbc5b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ab01afe\" data-id=\"ab01afe\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f3a6ea4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f3a6ea4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cdded21 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cdded21\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fd93eb3\" data-id=\"fd93eb3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d3bb570 elementor-widget elementor-widget-text-editor\" data-id=\"d3bb570\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>Autor: Agnieszka Fida<\/strong><br \/>specjalista ds. ksi\u0119gowo\u015bci<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04361b8 elementor-widget elementor-widget-heading\" data-id=\"04361b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Przeczytaj r\u00f3wnie\u017c:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3a981b7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3a981b7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9395eef\" data-id=\"9395eef\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ea22def elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"ea22def\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/limity-dochodow-a-ulga-na-dziecko-w-pit-za-2025-rok\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Limity dochod\u00f3w a ulga na dziecko w PIT za 2025 rok <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ulga-na-dziecko-w-pit-2025-kto-moze-skorzystac\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Ulga na dziecko w PIT za 2025 rok \u2013 kto mo\u017ce skorzysta\u0107?  <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<div class=\"heateor_sss_sharing_container heateor_sss_horizontal_sharing\" data-heateor-ss-offset=\"0\" data-heateor-sss-href='https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jak-rozliczyc-ulge-na-dziecko-w-pit'><div class=\"heateor_sss_sharing_ul\"><a aria-label=\"Facebook\" class=\"heateor_sss_facebook\" href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Fjak-rozliczyc-ulge-na-dziecko-w-pit\" title=\"Facebook\" rel=\"nofollow noopener\" target=\"_blank\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg\" 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2.79c.75.747 1.12 1.66 1.12 2.737 0 1.105-.392 2.045-1.183 2.817l1.186 1.186c.774-.79 1.708-1.186 2.805-1.186 1.078 0 1.995.377 2.75 1.132l2.804 2.804c.754.755 1.13 1.672 1.13 2.75z\"\/><\/svg><\/span><\/a><\/div><div class=\"heateorSssClear\"><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Ulg\u0119 na dziecko rozlicza si\u0119 w rocznym zeznaniu podatkowym PIT. Odliczenie to pomniejsza podatek dochodowy obliczony wed\u0142ug skali podatkowej. W&#8230;<\/p>\n","protected":false},"author":1,"featured_media":23557,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[313],"tags":[1154,1157,1196,1197,1198,1199,1200,1201,1202,1203],"class_list":["post-23556","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ksiegowosc-fakturowanie","tag-pit-2025","tag-rozliczenie-pit","tag-ulga-na-dziecko-2025","tag-ulga-prorodzinna-2025","tag-odliczenia-podatkowe","tag-ulga-podatkowa-na-dziecko","tag-ile-wynosi-ulga-na-dziecko","tag-kto-moze-skorzystac-z-ulgi-na-dziecko","tag-ulga-prorodzinna-zasady","tag-ulga-na-dziecko-ile-zwrotu"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jak rozliczy\u0107 ulg\u0119 na dziecko w PIT? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Ulg\u0119 na dziecko rozlicza si\u0119 w rocznym zeznaniu podatkowym PIT. 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