Taxes 2023

Lone parent: Don't forget to check box T on the tax return

Publié le null - Legal and Administrative Information Directorate (Prime Minister)

Box T of the tax return can bring significant benefits to single parents, including an additional half share. Single parent, don't forget to check it off! Service-Public.fr provides you with an overview of the information you should know.

Image 1
Image 1Crédits: CW - stock.adobe.com

Box T: For whom?

Box T 

lone parents

concerns persons living alone with at least one dependent child or disabled person under his/her care. This information is to be completed in Step 2 of your online return

Personal Information

or in box B of form 2042 for the paper return.

Warning  

if you're in a cohabitation, you can't report

single parent

, the administration then considers that the children are taken care of in pairs.

When is your situation taken into account?

The family situation is assessed on December 31 of the year of the change of situation (breakdown of CIVIL PARTNERSHIPS, separation, divorce), i.e. your situation on December 31, 2022 for your 2022 income to be reported in 2023. You do not have to justify your situation, it will be done automatically, but only to report these changes to the tax administration.

The benefits you receive by checking the T box

Profits are based on the number of tax shares you can declare, which affect your family quotient. The number of shares affects the amount of tax: the larger the shares, the lower the tax. Box T allows an additional half-share. Whereas for a couple, the first child represents half a share, for a single parent, the child will represent a full share.

The scale of shares for single parents is as follows:

  • Single parent with 1 dependent child: 2 tax shares
  • Single parent with 2 dependent children: 2.5 tax shares
  • Single parent with 3 dependent children: 3.5 tax shares

From 3e as a child, every child counts for a share.

FYI  

for the 2022 income tax, the tax benefit generated by the additional share granted for the first dependent child is limited to €3,959.

Please note

the tax benefit is divided by two in the case of alternate residence between the two parents. Everyone will be able to declare themselves

single parent

and the benefits will be distributed as follows: + 0.25 additional share for one child and + 0.5 share for two or more children.

Box L for parents whose child has left the tax home

If you lived alone on the 1er January 2022 (or 31 December 2022 in the case of divorce/separation/breach of Civil partnerships in 2022), check the box in box L

Situations that may qualify for an additional half-share - Single, divorced, separated, widowed

on your 2022 tax return. This box L allows you to keep a half tax share for life even if your child no longer lives under your roof. The conditions are that it is no longer attached to your tax home, that you have raised it for at least 5 years and that you live alone, without any dependants. The duration of 5 years may be continuous or discontinuous. It must be affected for at least one child.

Additional topics

Agenda

Voir toutes les échéances