Income tax - What is a dependent child?
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
A child is considered to be dependent on you if they are in one of them of the following 3 situations:
- He is a minor and does not earn his own income
- He's crippled, whatever his age, and cannot support himself because of his disability
- It is of age and attached to your tax home
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
- General tax code: Articles 4A to 8dCase of a child with own income: adult child (Article 6)
- General Tax Code: Articles 193 to 199Children under 18 years of age or infirm, children taken into care (art. 196)
- Bofip-Taxes n°BOI-IR-LIQ-10-10 relating to the taking into account of family circumstances and expenses for income tax purposes
- Bofip-Taxes n°BOI-IR-LIQ-10-10-10 relating to dependants within the meaning of income tax
- Taxes: access your Special Space
Online service
- 2022 Online Income Tax Return 2021
Online service
- Income Tax Return (Paper)
Form
- 2023 Simulator: 2022 Income Tax
Simulator
- Income tax - dependent minor childService-Public.fr
- Income tax - dependent adult childService-Public.fr
- Income Tax - Dependent Child with DisabilitiesService-Public.fr
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance