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Income Tax - Dependent Child with Disabilities
Verified 17 April 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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Disabled minor child
A minor child, whether disabled or not, is considered dependent on you and is entitled to half a share.
From 3e 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 1er 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.
The 2022 Online Income Tax Return starts april 13, 2023.
The deadline varies depending on whether you are filing on paper or online.
You can use the following simulator to find out your date:
Know the deadline for filing your tax return
Department | Deadline for reporting |
|---|---|
01 to 19 | Thursday, May 25, 2023 at 11:59 pm |
20 to 54 (including 2A and 2B) | Thursday, June 1, 2023 at 11:59 pm |
55 to 974/976 | Thursday, June 8, 2023 at 11:59 pm |
Non-residents | Thursday, May 25, 2023 at 11:59 pm |
2023 Online Income Tax Return 2022
The tax return must be filed by monday, may 22, 2023 at 11:59 pm, including for French residents abroad.
Disabled adult child
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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 3e 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 3e 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 1er 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 1er 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 1er 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.
The 2022 Online Income Tax Return starts april 13, 2023.
The deadline varies depending on whether you are filing on paper or online.
You can use the following simulator to find out your date:
Know the deadline for filing your tax return
Department | Deadline for reporting |
|---|---|
01 to 19 | Thursday, May 25, 2023 at 11:59 pm |
20 to 54 (including 2A and 2B) | Thursday, June 1, 2023 at 11:59 pm |
55 to 974/976 | Thursday, June 8, 2023 at 11:59 pm |
Non-residents | Thursday, May 25, 2023 at 11:59 pm |
2023 Online Income Tax Return 2022
The tax return must be filed by monday, may 22, 2023 at 11:59 pm, including for French residents abroad.
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 8dTaxable persons
- General Tax Code: Articles 193 to 199Division of income into shares according to family status and expenses (Article 193) - Tax advantage in case of attachment (Article 196 B)
- 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-10-10-10-10 relating to minor dependent children
- Bofip-Taxes n°BOI-IR-LIQ-10-10-10-20 relating to adult dependent children
- 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
- Income tax: return and reportable incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Income Tax - Family Quotient of a Married or Past CoupleService-Public.fr
- Income Tax - Family Quotient of a Single PersonService-Public.fr
- Family quota of a person 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
- Tax SiteMinistry of Finance
- My child is disabled, how do I declare it?Ministry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance