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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 declarationchange 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:

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
Deadline to file your tax return online

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

2022 Online 2021 Income Statement

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 declarationchange 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:

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
Deadline to file your tax return online

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

2022 Online 2021 Income Statement

Paper Declaration

The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.

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