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Income tax - dependent minor child
Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)
Do you have underage children? They are considered to be at your expense for income tax purposes. However, specific rules apply in certain situations. For example, if your child is 18 years old during the year or if you are separated.
What applies to you ?
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General case
A child under the age of 18 is counted as dependent on his or her parents.
For the 2023 income tax return for 2022, if your child was born in 2004 or later, it will be considered dependent on you.
Each dependent child shall be entitled to an increase in the number of shares of family quotient.
It lowers your tax.
Child | Number of additional shares |
|---|---|
1er child | 1/2 share |
2e child | 1/2 additional share |
From 3e child | 1 additional share per child |
Please note
when the burden of a child is shared equally between its two cohabiting parents, each can benefit from half of the increase in shares (as for a alternate custody child).
If the minor child has his or her own income, you must add it to your income. Your children are always considered your dependants.
Child declaring income
If your minor child has personal income, you can apply for separate taxation.
Your child must have personal income from his or her own work or personal property.
When you ask for a separate tax, the child ceases to be dependent on you.
The request for separate taxation must be made on free paper, attached to your tax return.
Your child must declare his income himself.
FYI
once claimed, the separate taxation shall cover the whole year.
Child of age in 2022
A young person who reaches the age of majority in the taxation year may remain at your expense or file his or her own return.
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The child shall remain a dependant
You can still count your dependent child as a minor child. You can receive a share markup for the whole year.
You must add to your income those your child had on the 1er January on the date of his majority.
The young person must file his or her own income tax return from the date of majority until December 31.
The child is attached to your tax home
Your child may ask for attachment to your tax home for the whole year. He must write the application on free paper and sign it. He has no personal statement to subscribe to.
You must declare your dependent child on your tax return and report your child's full-year income.
You can take advantage of the family quotient increase.
The child is attached to the tax home of the other parent
You cannot take advantage of the family quotient increase.
If you pay a maintenance to your child, you can deduct it from your taxable income.
It will have to be included in the income reported by the other parent.
The child makes his or her own statement
Your child must indicate the income he or she has received from his or her own tax return.
You can no longer benefit from the family quotient increase.
If you pay him a maintenanceYou will be able to deduct it from your taxable income and he will have to include it in his own income.
Parents taxed separately
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Free union
In the case of a common-law relationship, the child may be counted as a dependant by one of the two parents. You have to declare your dependent child on your income tax return.
Please note
when the burden of a child is shared equally between its two cohabiting parents, each can benefit from half of the increase in shares (as for a alternate custody child).
Separation or divorce
In the event of separation or divorce, the child shall be counted as the dependant of the parent with whom he or she habitually resides and who shall be responsible for his or her upbringing and upbringing.
FYI
In case of alternate residence of the child in one or other of its parents, the share (or half share) of the family quotient is shared equally between the two parents.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
By 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 8dTaxable persons
- General Tax Code: Articles 193 to 199Dependent children (Article 196)
- Bofip-Taxes n°BOI-IR-LIQ-10-10-10-10 relating to minor dependent children
- Bofip-Taxes n°BOI-IR-LIQ-10-10-10-20 relating to adult dependent children
- Bofip-Taxes n°BOI-IR-LIQ-10-10 relating to the taking into account of family circumstances and expenses for income tax purposes
- Taxes: access your Special Space
Online service
- 2023 Online Income Tax Return 2022
Online service
- Income Tax Return (Paper)
Form
- 2023 Simulator: 2022 Income Tax
Simulator
FAQ
- Family quota of a married or former coupleService-Public.fr
- Family quota of a single parent with child(ren)Service-Public.fr
- Family quotient of a person living in a common-law relationshipService-Public.fr
- Income Tax - Annual Income Tax ReturnService-Public.fr
- Income Tax - Reporting a Change in Family StatusService-Public.fr
- Birth, adoption Ministry of Finance
- I have new dependantsMinistry of Finance