AV let me go crazy

[medicol]

I am making tax declaration for 2021 income.
I have a son and I take Kindergeld. My wife does not receive Kindergeld
What should I cross in 3 - Angaben zu Kindern, für die ein Anspruch auf Kinderzulage besteht ? 16, 17 or 18?

[Telepeter]

I ran the help text through Google translator:

"In the case of birth parents, adoptive or foster parents,
who have their place of residence or habitual abode in an EU / EEA country,
who are married to each other and who did not live separately or only partially permanently separated in 2021, the mother is entitled to the child allowance. This applies regardless of whether the child benefit was determined for the father or the mother.

At the request of both parents, the child allowance can be claimed by the father. If you would like to make use of this option, please enter in line 17 the number of children for whom the child allowance is to be transferred from the mother to the father."

So normaly in case of joint tax assessment with the mother you should take 16, if the mother also has a Riester-contract. If only you have a Riester-contract take 17.