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C. Employee tax assessment in paper form

The forms used for employee tax assessments (L 1, L 1ab, L 1d, L 1k, L 1k-bF, L 1i) have been designed in machine-readable form. This enables the tax administration to collect the data by scanning. Please send only original documents (no copies). If you want to continue filing your tax return by mail or in person, you can order the declaration forms at bmf.gv.at (Formulare/Forms) from our order service. All forms can also be ordered from +43 50 233 710.

Note

To carry out the employee tax assessment, there are the forms L 1, L 1ab, L 1d, L 1k, L 1k-bF, L 1i, see page 184 et seq. Thus, you may need to complete not only one but several forms:

  • Attachment L 1ab: For consideration of extraordinary burdens.
  • Attachment L 1d: For special consideration of special expenses.
  • Attachment L 1k: For consideration of a Family Bonus Plus, support money deduction, any extraordinary burdens concerning children, or in connection with a subsequent taxation of an employer's grant for childcare costs. Please use a separate form for each child.
  • Attachment L 1k-bF: For consideration of a Family Bonus Plus in special cases. Please use a separate form for each child.
  • Attachment L 1i: For declaration of income from employment without previous wage tax deduction, for additional information if certain cross-border criteria are fulfilled, and/or for submitting an application for unlimited tax liability.

Please mind the following information when completing the forms, as it will facilitate optimum processing of the machine-read forms. This will spare you inquiries and will help us to expedite our work.

  • Please submit only the original forms; copies are not machine-readable.
  • Please use CAPITAL LETTERS (UPPER-CASE LETTERS), and use only black or blue ink.
  • Write only one letter, one number or one special character into each box.
  • Enter your data generally from left to right, but right-aligned into numeric fields.
  • Do not strike out empty text fields; leave them blank.
  • Comments outside the provided fields are not machine-readable (except for corrections—see sample).
  • Correct any errors in numeric fields by making the wrong amount entirely illegible and placing the correct number next to, above or below the boxes for data entry.

Send documents only when prompted by the tax office.