Income Tax - What is a dependent child?
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
A child is considered dependent if he or she is in one of the following 3 situations:
- He is a minor and does not receive any income
- He is infirm, regardless of age, and cannot support him because of his disability
- It's major and attached to your tax home
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- General tax code: Articles 4A to 8dCase of a child earning own income: child of age (Article 6)
- General Tax Code: Articles 193 to 199Children under 18 years of age or infirm, children collected (Article 196)
- Bofip-Taxes n°BOI-IR-LIQ-10-10 relating to the taking into account of the situation and family expenses for income tax
- Bofip-Taxes n°BOI-IR-LIQ-10-10-10 relating to dependants within the meaning of income tax
- Taxes: Accessing Your Personal Space
Online service
- 2022 Online 2021 Income Statement
Online service
- Income tax return (paper)
Form
- Calculation simulator for 2022: 2021 income tax
Simulator
- Income tax - Dependent minor childService-Public.fr
- Income Tax - Dependent ChildService-Public.fr
- Income Tax - Dependent Disabled ChildService-Public.fr
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance