Income Tax - Dependent Child with Disabilities

Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)

Your child is disabled and you wonder about his tax situation? He or she benefits from a connection to your home or a separate tax depending on his or her age and family situation (single, couple or head of family).

What applies to you ?

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A minor child, whether disabled or not, is considered dependent on you and is entitled to half a share.

From 3^e as a child, every child is entitled to a full share.

If your minor child has mobility inclusion card marked "invalidity", you are entitled to an additional half of family quotient.

Specific rules apply in the following situations:

The child reaches age in the course of the year
You are taxed separately from the other parent
You're separating from the other parent

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 your family situation changed in 2022, you must complete or amend the pre-filled tax return.

You can choose the situation that is most advantageous for you:

Your situation on 1^er January of the taxation year
Your situation as of December 31 of the tax year

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

For 2023, the tax return is complete.

The 2024 income tax return for 2023 will begin in April 2024.

Single

The young person is dependent on his parents

The young person is automatically considered to be dependent on his or her parents, whatever his or her age.

You don't have to ask for her attachment.

As a result, you benefit from the following:

1 additional part (1 and a half part from 3^e dependent), if your child has a mobility inclusion card marked "disability" (disability of at least 80% recognized)
1 additional half part (or 1 part from 3^e dependent) if your child does not have mobility inclusion card marked "invalidity"

If your family situation changed in 2022, you must complete or amend the pre-filled tax return.

You can choose the situation that is most advantageous for you:

Your situation on 1^er January of the taxation year
Your situation as of December 31 of the tax year

The young person makes his own statement

If your child chooses to file his or her own tax return, you are not entitled to an additional 1 share (or 1 half share) of family quotient, but you can to deduct maintenance.

If your family situation changed in 2022, you must complete or amend the pre-filled tax return.

You can choose the situation that is most advantageous for you:

Your situation on 1^er January of the taxation year
Your situation as of December 31 of the tax year

Married, past or dependent

The youth asks for his attachment

A young disabled person who is married, a former disabled person or a person in charge of a family may ask for his attachment to your tax home.

You do not have an increase in the number of shares, but a specific advantage in the form of a abatement on taxable income.

It's €6,368 per person attached to the household.

If your family situation changed in 2022, you must complete or amend the pre-filled tax return.

You can choose the situation that is most advantageous for you:

Your situation on 1^er January of the taxation year
Your situation as of December 31 of the tax year

If necessary, you must add to your income those received by your child.

Keep the application to reunite your married, past or dependent child, so that you can submit it in case of a request from the administration.

The young person makes his own statement

If your child chooses to file his or her own tax return, you are not entitled to the income tax deduction, but you can to deduct maintenance.

The filing deadline varies depending on whether you are reporting your income online or on a paper form.

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

For 2023, the tax return is complete.

The 2024 income tax return for 2023 will begin in April 2024.

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...)