Income Tax - Dependent Child
Verified 07 April 2022 - Legal and Administrative Information Directorate (Prime Minister)
Your adult child is normally taxed personally and must report income separately. For the 2022 2021 income tax return, this refers to any child who has reached the age of 18 years at the age of 1to January 2021. However, you can count it at your expense, subject to certain conditions.
Single child
General case
Your child can be attached to your tax centre under 21 years of age at 1to January 2021.
The attachment of your adult child allows you to benefit from an increase in the number of shares of family quotient.
He does not have a personal income tax return to subscribe. However, you will have to include your income on your own tax return.
If your family status changed in 2021, you must complete or amend the pre-completed tax return.
You can choose the situation that is most advantageous for you:
- Your location on 1to January of the taxation year
- Your status as of December 31 of the taxation year
Student child
If your child is a student, he or she can be attached to your tax centre under 25 years of age at 1to January 2021.
The attachment of your adult child allows you to benefit from an increase in the number of shares of family quotient.
He does not have a personal income tax return to subscribe. However, you will have to include your income on your own tax return.
If your family status changed in 2021, you must complete or amend the pre-completed tax return.
You can choose the situation that is most advantageous for you:
- Your location on 1to January of the taxation year
- Your status as of December 31 of the taxation year
Disabled child
If your child is disabled, they can be attached to your tax centre no matter how old they are.
The attachment of your adult child allows you to benefit from an increase in the number of shares of family quotient.
He does not have a personal income tax return to subscribe. However, you will have to include your income on your own tax return.
If your family status changed in 2021, you must complete or amend the pre-completed tax return.
You can choose the situation that is most advantageous for you:
- Your location on 1to January of the taxation year
- Your status as of December 31 of the taxation year
Online Declaration
Internet reporting is mandatory if your main residence is equipped with internet access and you are able to make your declaration online.
In case of non-compliance with the obligation to report income via the Internet, an increase of 0.2% of the amount of tax to be paid, with a minimum of €60.
2022 Online 2021 Income Statement
Before validating your pre-completed return online, you must verify the information provided and, if necessary, correct and complete it. Keep supporting documents for 3 years if requested by the administration.
Your child must write and sign a cloning application on free paper.
Paper Declaration
In 2022, you can report your income on paper if you are in one of the following situations:
- Your main residence is not equipped with internet access
- It is equipped with internet access, but you are not able to make your declaration online
You will use the pre-completed paper return received in April/May 2022. Depending on your situation, this is the return No 2042 or 2042 C. Declaration #2042 RICI groups major tax credits and reductions.
If you do not receive a print (1st declaration, change of address, change in family situation), you can report online or download the necessary declarations from early May on service-public.fr or www.impots.gouv.fr.
Certain income is to be reported on a separate return. You can also download them online. The main annexed declarations are:
- Form 2044 for the declaration of land income
- Form 2074 for the capital gains
- Form 2047 for foreigner income
Before signing your return, you must verify the information provided and, if necessary, correct and complete it.
You must attach supporting documents to your paper return only if they are documents prepared by you (such as a detailed list of your actual expenses).
However, keep the documents for 3 years if requested by the administration.
Validate the box indicating that your child remains dependent on you. Your child must write and sign a cloning application on free paper. Keep the document if requested by the administration.
Please note
check boxes are indicated in the tax practice brochure for tax reporting .
If your child does not apply to be attached to your tax home and does not have sufficient resources, you can support.
It is deductible from your income, subject to conditions.
If your family status changed in 2021, you must complete or amend the pre-completed tax return.
You can choose the situation that is most advantageous for you:
- Your location on 1to January of the taxation year
- Your status as of December 31 of the taxation year
Please note
if your child reaches its majority during the year, you have several options for the tax return.
The 2022 2021 income tax return commenced on April 7, 2022.
The deadline varies depending on whether you file your return on paper or online.
Online Declaration
Department | Reporting deadline |
|---|---|
1 to 19 | Tuesday 24 May 2022 at 23:59 |
20 to 54 (including 2A and 2B) | Tuesday 31 May 2022 at 23:59 |
55 to 974/976 | Wednesday 8 June 2022 at 11.59pm |
Non-residents | Tuesday 24 May 2022 at 23:59 |
Paper Declaration
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.
Married child/parent
General case
Your child can be attached to your tax centre under 21 years of age at 1to January 2021.
Please note
if your child is married or married, it is sufficient for one of the spouses to fulfil the condition.
The attachment of your adult child who is married, married or in charge of a family does not allow you to benefit from an increase in your family quotient.
It allows you to benefit from a deduction on your income €6,042 per attached person.
Example :
If you attach your married child and parent of a child, you are entitled to a €18,126.
You don't have to justify your expenses. But you have to include the income of the people connected with those you report.
Your attached married or paced child does not have a personal tax return to subscribe.
He can ask to be attached to either your home or his in-laws' home, but not to both.
You must:
- Enter on your return the number of adult children in your household
- Add your children's income
- Retain your child's application to file it if requested by the administration.
If your family status changed in 2021, you must complete or amend the pre-completed tax return.
You can choose the situation that is most advantageous for you:
- Your location on 1to January of the taxation year
- Your status as of December 31 of the taxation year
Student child
If your child is a student, he or she can be attached to your tax centre under 25 years of age at 1to January 2021.
Please note
if your child is married or married, it is sufficient for one of the spouses to fulfil the condition.
The attachment of your adult child who is married, married or in charge of a family does not allow you to benefit from an increase in your family quotient.
It allows you to benefit from a deduction on your income €6,042 per attached person.
Example :
If you attach your married child and parent of a child, you are entitled to a €18,126.
You don't have to justify your expenses. But you have to include the income of the people connected with those you report.
Your attached married or paced child does not have a personal tax return to subscribe.
He can ask to be attached to either your home or his in-laws' home, but not to both.
You must:
- Enter on your return the number of adult children in your household
- Add your children's income
- Retain your child's application to file it if requested by the administration.
If your family status changed in 2021, you must complete or amend the pre-completed tax return.
You can choose the situation that is most advantageous for you:
- Your location on 1to January of the taxation year
- Your status as of December 31 of the taxation year
Disabled child
If your child is disabled, they can be attached to your tax centre no matter how old they are.
Please note
if your child is married or married, it is sufficient for one of the spouses to fulfil the condition.
The attachment of your adult child who is married, married or in charge of a family does not allow you to benefit from an increase in your family quotient.
It allows you to benefit from a deduction on your income €6,042 per attached person.
Example :
If you attach your married child and parent of a child, you are entitled to a €18,126.
You don't have to justify your expenses. But you have to include the income of the people connected with those you report.
Your attached married or paced child does not have a personal tax return to subscribe.
He can ask to be attached to either your home or his in-laws' home, but not to both.
You must:
- Enter on your return the number of adult children in your household
- Add your children's income
- Retain your child's application to file it if requested by the administration.
If your family status changed in 2021, you must complete or amend the pre-completed tax return.
You can choose the situation that is most advantageous for you:
- Your location on 1to January of the taxation year
- Your status as of December 31 of the taxation year
Online Declaration
Internet reporting is mandatory if your main residence is equipped with internet access and you are able to make your declaration online.
In case of non-compliance with the obligation to report income via the Internet, an increase of 0.2% of the amount of tax to be paid, with a minimum of €60.
2022 Online 2021 Income Statement
Before validating your pre-completed return online, you must verify the information provided and, if necessary, correct and complete it. Keep supporting documents for 3 years if requested by the administration.
Your child must write and sign a cloning application on free paper.
Paper Declaration
In 2022, you can report your income on paper if you are in one of the following situations:
- Your main residence is not equipped with internet access
- It is equipped with internet access, but you are not able to make your declaration online
You will use the pre-completed paper return received in April/May 2022. Depending on your situation, this is the return No 2042 or 2042 C. Declaration #2042 RICI groups major tax credits and reductions.
If you do not receive a print (1st declaration, change of address, change in family situation), you can report online or download the necessary declarations from early May on service-public.fr or www.impots.gouv.fr.
Certain income is to be reported on a separate return. You can also download them online. The main annexed declarations are:
- Form 2044 for the declaration of land income
- Form 2074 for the capital gains
- Form 2047 for foreigner income
Before signing your return, you must verify the information provided and, if necessary, correct and complete it.
You must attach supporting documents to your paper return only if they are documents prepared by you (such as a detailed list of your actual expenses).
However, keep the documents for 3 years if requested by the administration.
Validate the box indicating that your child remains dependent on you. Your child must write and sign a cloning application on free paper. Keep the document if requested by the administration.
Please note
check boxes are indicated in the Tax practice brochure for tax reporting .
If your child who is married or married or in the care of a family does not ask to be attached to your tax home and does not have sufficient resources, you can support. This is deductible from your income, subject to conditions.
If your family status changed in 2021, you must complete or amend the pre-completed tax return.
You can choose the situation that is most advantageous for you:
- Your location on 1to January of the taxation year
- Your status as of December 31 of the taxation year
Please note
if your child reaches its majority during the year, you have several options for the tax return.
The 2022 2021 income tax return commenced on April 7, 2022.
The deadline varies depending on whether you file your return on paper or online.
Online Declaration
Department | Reporting deadline |
|---|---|
1 to 19 | Tuesday 24 May 2022 at 23:59 |
20 to 54 (including 2A and 2B) | Tuesday 31 May 2022 at 23:59 |
55 to 974/976 | Wednesday 8 June 2022 at 11.59pm |
Non-residents | Tuesday 24 May 2022 at 23:59 |
Paper Declaration
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.
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Service in charge of taxes (treasury, tax department...)
- General tax code: Articles 4A to 8dTaxable Persons
- General tax code: Articles 193 to 199Division of income by status and family expenses (article 193)
- Bofip-Taxes n°BOI-IR-LIQ-10-10-10-20 for dependent adult children
- Bofip-Taxes n°BOI-IR-LIQ-10-10 relating to the taking into account of the situation and family expenses for income tax
- Income tax return (paper)
Form
- 2022 Online 2021 Income Statement
Online service
- Taxes: access your Home
Online service
- Calculator for 2022: 2021 income tax
Simulator
- Income tax: return and incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Income Tax - Dependent ChildService-Public.fr
- Income Tax - Family Quotient of Married or Paid CouplesService-Public.fr
- Income Tax - Single Person Family QuotientService-Public.fr
- Income Tax - Family Quotient of a Conjugated PersonService-Public.fr
- Income Tax - Annual Income Tax ReturnService-Public.fr
- Income Tax - Reporting a Change in Family StatusService-Public.fr
- Tax SiteMinistry of Finance
- Your child is an adult: tax benefitsMinistry of Finance
- I have new dependantsMinistry of Finance
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance