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Income Tax - Dependency Expenses (tax reduction)

Verified 17 April 2023 - Legal and Administrative Information Directorate (Prime Minister)

You can benefit from a tax reduction if you live in a care facility for dependent seniors (Ehpad: titleContent) or a long-term care facility (ex-USLD: titleContent).

To benefit from the tax reduction, you must be welcomed into a Ehpad: titleContent or a long-term care facility.

You must also be resident for tax purposes in France.

The healthcare establishment must be in France or in another Member State of the European Economic Area (except Liechtenstein).

FYI  

You benefit from this tax cut regardless of your age.

The tax cut takes into account expenses related to addiction and accommodation.

It shall be based on the expenditure actually incurred. Aid and allowances related to dependency or accommodation must be deducted. For example, the following aids:

The tax reduction is 25% of the expenditure incurred, within an annual limit of €10,000 per person hosted.

The maximum tax reduction is therefore €2,500 per person hosted.

Online Declaration

You must use the following online service:

2023 Online Income Tax Return 2022

You must indicate in your return the amount of dependency expenses and accommodation expenses paid per person accommodated, after deduction of any aid received.

Enter these charges in the game Tax reductions - Tax credits of the online declaration, under Hospitality expenses in an institution for dependent persons.

Keep the proof for 3 years in case of request from the administration.

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

The 2022 Online Income Tax Return starts april 13, 2023.

The deadline varies depending on whether you are filing on paper or online.

You can use the following simulator to find out your date:

Know the deadline for filing your tax return

Tableau - Deadline for filing your tax return online

Department

Deadline for reporting

01 to 19

Thursday, May 25, 2023 at 11:59 pm

20 to 54 (including 2A and 2B)

Thursday, June 1, 2023 at 11:59 pm

55 to 974/976

Thursday, June 8, 2023 at 11:59 pm

Non-residents

Thursday, May 25, 2023 at 11:59 pm

2023 Online Income Tax Return 2022

Paper Declaration

You must indicate in your return the amount of dependency expenses and accommodation expenses paid per person accommodated, after deduction of any aid received.

Enter these fees in Hospitality expenses in an institution for dependent persons in the following form:

2023 Income Tax Return 2022 - Tax Reductions and Tax Credits

Keep the proof for 3 years in case of request from the administration.

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

The 2022 Online Income Tax Return starts april 13, 2023.

The deadline varies depending on whether you are filing on paper or online.

You can use the following simulator to find out your date:

Know the deadline for filing your tax return

Tableau - Deadline for filing your tax return online

Department

Deadline for reporting

01 to 19

Thursday, May 25, 2023 at 11:59 pm

20 to 54 (including 2A and 2B)

Thursday, June 1, 2023 at 11:59 pm

55 to 974/976

Thursday, June 8, 2023 at 11:59 pm

Non-residents

Thursday, May 25, 2023 at 11:59 pm

2023 Online Income Tax Return 2022

A deposit of 60% is paid to you in january, based on the amount of the tax reduction collected the previous year.

The balance is paid to you in the summer, based on your actual expenses.

If you receive too large a deposit in January, you will have to repay the overpayment in September.

Example :

For your 2022 expenses, a deposit of 60% the tax reduction is paid to you in January 2023, based on the amount of the tax reduction collected in 2022.

The balance is paid to you in the summer of 2023, based on your actual expenses.

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