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
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- 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