Form DR2: Claim for a son or daughter on whose services you depend

What is Form DR2 (son or daughter you depend on)?

Form DR2 is the companion to Form DR1. Where DR1 is for someone who supports a dependent relative, DR2 is for a claimant who, because of old age or infirmity, has to depend on the services of a son or daughter, or a child of their civil partner, who lives with them and whom they maintain.

The claim goes towards the Dependent Relative Tax Credit, which Revenue's page gives as EUR 305 for 2025 and 2026. The form asks for your details and the nature of your incapacity, then your son's or daughter's name, PPSN, whether they live with you, and their income.

FileIt fills Revenue's own two-page PDF, ticks the Yes or No box for you, checks the PPSNs, dates and IBAN, and saves the finished form in your vault. You sign it and post it to Revenue yourself. FileIt never sends anything to Revenue.

Who needs to fill out Form DR2 (son or daughter you depend on)?

• Older or infirm people who rely on a son or daughter living with them for day-to-day help.
• Civil partners who depend on a child of their civil partner in the same way.
• Anyone in that position who can't use myAccount and wants the paper claim.

When to use Form DR2 (son or daughter you depend on)

• When you start depending on a son's or daughter's services and want the credit added.
• For an earlier year, within the four-year limit for repayment claims printed on the form.
• Not for a relative you maintain who can't maintain themselves. That claim is Form DR1.

What you need before you start

• Your name, address with Eircode, PPSN and date of birth.
• A short description of your incapacity, such as old age or an illness.
• Your son's or daughter's name and PPSN if you know it.
• The source and yearly amount of any income they have.
• Your IBAN and BIC if you'd like a refund paid into your account.
• A telephone number or email Revenue can use.

What’s on Form DR2 (son or daughter you depend on)

The 2025 edition has 2 pages. FileIt asks for it in 4 parts, and it is signed by Claimant:

1. Claimant's detailsClaimant
2. Details of son or daughter or a child of your civil partnerClaimant
3. Bank details (SEPA)Claimant
4. DeclarationClaimant

How to fill out Form DR2 (son or daughter you depend on), step by step

1 Claimant's details

Your name, address, PPSN, date of birth and the nature of your incapacity.

2 Your son or daughter

Their name and PPSN, and a Yes or No to whether they live with you.

3 Their income

Any sources of income, such as a pension or deposit interest, and the yearly amount in euro.

4 Bank details

Optional. An IBAN and BIC for any refund. Revenue can't pay into an account outside SEPA.

5 Declaration

Sign the declaration and add your telephone, email and the date.

Common mistakes to avoid

• Using DR2 to claim for a relative you support. That's Form DR1.
• Leaving the 'lives with you' question unanswered.
• Forgetting part of your son's or daughter's income.
• Typing the IBAN with a slip. FileIt checks its check digits before printing.

After you fill it out

Sign the declaration and send the form to your Revenue office. FileIt doesn't send it.

Keep the filled PDF in your FileIt vault with your other tax papers.

Look for the credit on your next Tax Credit Certificate or in myAccount.

Form DR2 (son or daughter you depend on): frequently asked questions

Official sources

• Blank form (PDF), published by Office of the Revenue Commissioners (Revenue): https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/documents/formdr2.pdf
• Official instructions and guidance: https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/dependant-relative-tax-credit/index.aspx
• Edition shown on this page: RPC019517_EN_WB_L_2 (PDF of May 2025) (checked 2026-10-19).

FileIt is not affiliated with or endorsed by Office of the Revenue Commissioners (Revenue) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.

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