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Income Tax - Adult Child
Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)
How to report the income of a young person who has reached the age of 18 to 1er January 2023? In principle, young adults make their own declaration. But he can, under certain conditions, remain the tax burden of his parents. Whether you are the parents or the youth concerned, we tell you what information to know for the 2024 income tax return for 2023.
What applies to you ?
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You're the parents
The rules differ depending on your child's situation.
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Your adult child is single
You have the choice between 2 solutions:
- Link it to your tax return
- Let him file his own tax return
Attaching your adult child to your return allows you to benefit from a increase in your share.
But if the young person makes his own statement, you can to pay maintenance to him, deductible from your taxable income.
The choice is one by mutual agreement.
Depending on your situation, one of the choices may be more fiscally advantageous.
To make your choice, you can do a simulation of the calculation with the following online service:
Your adult child is attached to your return
Menstrual periods depend on your child's age and situation.
Your child is under 21 years of age
Your child can be attached to your tax shelter if he is aged under 21 at 1er January 2023.
The attachment of your adult child allows you to benefit from a increase in the number of shares of family quotient.
The young person does not have a personal income tax return to file.
However, you have to include their income on your own tax return.
But if you are paying maintenance to him, you can not deduct it of your taxable income.
If your adult child does not live with you, you must include the child's address in your return.
Your child is over 21 years old
The period depends on your child's situation and age.
If your child is a student, he or she can be attached to your tax shelter if he's old under 25 at 1er January 2023.
The attachment of your adult child allows you to benefit from a increase in the number of shares of family quotient.
He doesn't have a personal income tax return to subscribe to.
However, you have to include their income on your own tax return.
But if you pay him a maintenance, you you can't deduct it of your taxable income.
If your adult child does not live with you, you must include the child's address in your return.
If your child is disabled, it can be attached to your tax shelter whatever his age.
He must hold one of the following documents:
- Disability card of at least 80%
- Mobility card inclusion with the mention "invalidity"
The attachment of your adult child allows you to benefit from a increase in the number of shares of family quotient.
He doesn't have a personal income tax return to subscribe to.
However, you have to include their income on your own tax return.
But if you pay him a maintenance, you you can't deduct it of your taxable income.
If your adult child does not live with you, you must include the child's address in your return.
You cannot attach your adult child to your return.
He has to file his own tax return.
If you pay him a maintenance, you you can deduct it of your taxable income.
Your adult child makes his or her own declaration
If your adult child is not attached to your tax home, he or she must file your own tax return.
If you pay support, you can deduct it from your income, within certain limits.
Your adult child is married, past or dependent
You have the choice between the 2 solutions:
- Refer them to their spouse (married or former) and/or child in their care on your tax return
- Let him file his own tax return
The choice is one by mutual agreement.
Depending on your situation, one of the choices may be more fiscally advantageous.
To make your choice, you can do a simulation of the calculation with the following online service:
Your adult child is counted as a dependant on your return
Menstrual periods depend on your child's age and situation.
Your child is under 21 years of age
Your adult child may be attached to your tax shelter if he is aged under 21 years to 1er January 2023.
Please note
If your child is married or has passed, it is sufficient that one of the spouses fulfills the condition.
The reunification of your adult child married, past or in charge of family does not allow you to benefit from an increase in your family quotient.
It allows you to benefit from a deduction from your income of €6,674 per attached person.
Example :
If you reunite your married child and parent of a child, you are entitled to a €20,022.
If you pay a maintenance to your child, you can not deduct it of your taxable income.
Your child who is married or has been attached has not no personal tax return to subscribe.
You must do the following:
- Enter on your return the number of adult children attached to your home
- Add to your income those received by your adult child (and those of married or former spouse)
- Keep your child's (and his/her married or former spouse's) application to reunite in case of administrative request
If your adult child does not live with you, you must include the child's address in your return.
Warning
Your child and his or her married or former spouse may request their attachment to your home or to the home of his or her in-laws, but not to the 2.
Your child is over 21 years old
The period depends on your child's situation and age.
If your child is a student, he or she can be attached to your tax shelter if he is aged under 25 years to 1er January 2023.
Please note
If your child is married or has passed, it is sufficient that one of the spouses fulfills the condition.
The attachment of your adult child who is married, past or in charge of the family does not allow you to benefit from an increase in your family quotient.
It allows you to benefit from a deduction from your income of €6,674 per attached person.
Example :
If you reunite your married child and parent of a child, you are entitled to a €20,022.
You must include income of connected persons with the ones you declare.
If you pay a maintenance to your adult child, you you can't deduct it of your taxable income.
Your child who is married or has been attached has not no personal tax return to subscribe.
You must do the following:
- Enter on your return the number of adult children attached to your home
- Add to your income those received by your adult child and his or her married or former spouse
- Keep the application for reunification of your adult child and his or her spouse, married or past, to present it in case of request from the administration
If your adult child does not live with you, you must include the child's address in your return.
Warning
Your child who is married or has passed away may ask for his or her attachment to your home or to the home of his or her in-laws, but not to the 2.
If your child is disabled, it can be attached to your tax shelter whatever his age.
He must hold one of the following documents:
- Disability card of at least 80%
- Mobility card inclusion with the mention "invalidity"
If your child is disabled, he or she can be attached to your tax shelter regardless of age.
Please note
if your child is married or has passed away, it is sufficient that one of the spouses fulfills the condition of disability.
The attachment of your adult child who is married, past or in charge of the family does not allow you to benefit from an increase in your family quotient.
It allows you to benefit froma deduction on your income of €6,674 per attached person.
Example :
If you reunite your married child and parent of a child, you are entitled to a €20,022.
You must include the income of individuals related to those you are reporting.
If you pay a maintenance to your child, you you can't deduct it of your taxable income.
Your child who is married or has been attached has not no personal tax return to subscribe.
You must do the following:
- Enter on your return the number of adult children attached to your home
- Add to your income those received by your child(ren)
- Keep your child's application to reunite and submit it if requested by the administration
If your adult child does not live with you, you must include the child's address in your return.
Warning
Your child who is married or has passed away may ask for his or her attachment to your home or to the home of his or her in-laws, but not to the 2.
You cannot attach your adult child to your return.
Your adult child must file his or her own tax return.
If you pay a maintenance to your child, you you can deduct it of your taxable income.
Your adult child makes his or her own declaration
If your adult child is not attached to your tax home, he or she must file your own tax return.
If you pay support, you can deduct it from your income, within certain limits.
You're a young adult
The rules differ depending on your situation.
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You're single
You have the choice between 2 solutions:
- Link to your parents' tax return
- File your own tax return
Attaching yourself to your parents' return allows you to benefit from a increase in your share.
But if you make your own statement, they can report to deduct maintenance from their income let them pay you. You have to declare it.
The choice is one by mutual agreement.
Depending on your situation, one of the choices may be more fiscally advantageous.
To make your choice, you can do a simulation of the calculation with the following online service:
You're attached to your parents' statement
The rules depend on your age and situation.
You're under 21
You can be attached to the tax shelter of your parents if you are under 21 at 1er January 2023.
You don't have a personal tax return to subscribe to.
Your income must be included on your parents' tax return.
If you don't live with your parents, they must include your address in their return.
You're over 21
The rules depend on your situation and your age.
If you are a student, you can be attached to the tax shelter of your parents if you are elderly under 25 at 1er January 2023.
You don't have a personal tax return to subscribe to.
Your income must be included on your parents' tax return.
If you don't live with your parents, they must include your address in their return.
If you are disabled, you can be attached to the tax shelter of your parents whatever your age.
You must have one of the following documents:
- Disability card of at least 80%
- Mobility card inclusion with the mention "invalidity"
You don't have a personal tax return to subscribe to.
Your income must be included on your parents' tax return.
If you don't live with your parents, they must include your address in their return.
You can't be attached to your parents' return.
You have to file your own tax return.
If your parents pay you a maintenance, you must declare it.
You make your own statement
If you are not attached to yours tax shelter of your parents, you must file your own tax return.
If your parents pay you a maintenance, you have to declare it.
You are married, past or in charge of your family
You have the choice between the 2 solutions:
- Attach your spouse (married or former) and/or child in your care to your parents' tax return
- File your own tax return
The choice is one by mutual agreement.
Depending on your situation, one of the choices may be more fiscally advantageous.
To make your choice, you can do a simulation of the calculation with the following online service:
You are dependent on your parents' return
The rules depend on your age and situation.
You're under 21
You may, by mutual agreement, be attached to the tax shelter your parents or in-laws if you are under 21 years to 1er January 2023.
If you are married or have passed, it is sufficient that you or your spouse meet the age requirement.
Warning
You can ask for your attachment either to your parents' home or to his in-laws' home, but not to the 2.
Your attachment to your parents' (or in-laws') tax home allows them to benefit from a deduction from income of €6,674 per attached person.
You have no no personal tax return to subscribe.
Your parents (or in-laws) must include your income and that of your married spouse on their return.
If you do not live with your parents (or in-laws), they must include your address in their return.
You're over 21
The rules depend on your situation and your age.
If you are a student, you can be attached to the tax shelter your parents or in-laws if you are under 25 years to 1er January 2023.
If you are married or have passed, it is sufficient that you or your spouse meet the age requirement.
Warning
You can ask for your attachment either to your parents' home or to his in-laws' home, but not to the 2.
Your attachment to your parents' (or in-laws') tax home allows them to benefit from a deduction from income of €6,674 per attached person.
You have no no personal tax return to subscribe.
Your parents (or in-laws) must include your income and that of your married spouse on their return.
If you do not live with your parents (or in-laws), they must include your address in their return.
If you are disabled, you can be attached to the tax shelter your parents or in-laws whatever your age.
You must have one of the following documents:
- Disability card of at least 80%
- Mobility card inclusion with the mention "invalidity"
If you are married or have passed away, it is enough that you or your spouse fulfill the condition of disability.
Warning
You can ask for your attachment either to your parents' home or to his in-laws' home, but not to the 2.
Your attachment to your parents' (or in-laws') tax home allows them to benefit from a deduction from income of €6,674 per attached person.
You have no no personal tax return to subscribe.
Your parents (or in-laws) must include your income and that of your married spouse on their return.
If you do not live with your parents (or in-laws), they must include your address in their return.
You can't be attached to your parents' return.
You have to file your own tax return.
If your parents pay you a maintenance, you must declare it.
You make your own statement
If you are not attached to yours tax shelter of your parents, you must file your own tax return.
If your parents pay you a maintenance, you must declare it.
Who can help me?
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For general information
Tax Information Service
By telephone:
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Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
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To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
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Division of income into shares according to family situation and dependency (Article 193)
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