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Income tax - dependent adult child
Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)
Your child is an adult and you want to know how to declare his income? this is any child who has reached the age of 18 years to 1er January 2022. It is in principle imposed personally and therefore separately. For the 2023 income tax return for 2022, however, you can count it as a dependant, under certain conditions.
What applies to you ?
The rules differ depending on your child's situation.
Single
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General case
Your child can be attached to your tax shelter if he is less than 21 years of age at 1er January 2022.
The attachment of your adult child allows you to benefit from an increase in the number of shares of family quotient.
He doesn't have a personal income tax return to subscribe to.
However, you will have to include their income on your own tax return.
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
Student child
If your child is a student, he or she can be attached to your tax shelter if he is under 25 years of age on 1er January 2022.
The attachment of your adult child allows you to benefit from an increase in the number of shares of family quotient.
He doesn't have a personal income tax return to subscribe to.
However, you will have to include their income on your own tax return.
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
Disabled child
If your child is disabled, he or she can be attached to your tax shelter whatever his age.
The attachment of your adult child allows you to benefit from an increase in the number of shares of family quotient.
He doesn't have a personal income tax return to subscribe to.
However, you will have to include their income on your own tax return.
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 way you report your income varies depending on whether you report your income online or on a paper form.
Internet reporting is mandatory if your principal residence is equipped with internet access and you are able to file your return online.
In the event of non-compliance with the obligation to declare one's income via the Internet, an increase of 0.2% of the amount of tax payable is provided, with a minimum of €60.
2023 Online Income Tax Return 2022
Before validating your pre-filled return online, you must verify the information provided and, if necessary, correct and complete it.
Keep the proof for 3 years in case of request from the administration.
Your child must write a request for attachment on free paper and sign it.
In 2023, you can report your income on paper if you are:
- Your principal residence is not equipped with internet access
- Your main residence is equipped with internet access, but you are not able to file your return online
You will use the pre-filled paper return received in April/May 2023.
Depending on your situation, it's the declaration #2042 or No. 2042 C. The declaration No 2042 RICI groups the major tax reductions and credits.
If you do not receive a printout (1st declaration, change of address, change of family situation), you can download the necessary declarations from the end of April/beginning of May on service-public.fr or on the tax website.
Some income is to be declared on a side return. You can also download them online. The main supporting declarations are as follows:
- Form 2044 for property tax return
- Form 2074 for the declaration of capital gains
- Form 2047 for income received abroad
Before you sign your declaration, 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 (e.g. a detailed list of your actual costs).
However, keep the proof for 3 years in case of request from the administration.
Validate the box indicating that your child remains in your care. Your child must write a request for attachment on free paper and sign it. Keep the document in case the administration asks you to.
Please note
check boxes are shown in the practical tax booklet on tax returns.
If your child doesn't ask to be reunited with your tax home, and he doesn't have sufficient resources, you can to pay maintenance.
It is deductible from your income, subject to conditions.
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
Please note
if your child reaches its majority in the course of the yearHowever, you have several options for the tax return.
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.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
Married/Past/Head of Family
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General case
Your child can be attached to your tax shelter if he is less than 21 years of age at 1er January 2022.
Please note
if your child is married or 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 rebate on your income from €6,368 per attached person.
Example :
If you reunite your married child and parent of a child, you are entitled to a €19,104.
You don't have to justify your expenses. But you have to include the income of people who are related to the income you report.
Your child who is married or has been attached does not have a personal income tax return to subscribe to.
He can ask for his attachment either to your home or to the home of his in-laws, but not to the 2.
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 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
Student child
If your child is a student, he or she can be attached to your tax shelter if he is under 25 years of age on 1er January 2022.
Please note
if your child is married or 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 rebate on your income from €6,368 per attached person.
Example :
If you reunite your married child and parent of a child, you are entitled to a €19,104.
You don't have to justify your expenses. But you have to include the income of people who are related to the income you report.
Your child who is married or has been attached does not have a personal income tax return to subscribe to.
He can ask for his attachment either to your home or to the home of his in-laws, but not to the 2.
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 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
Disabled child
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 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 rebate on your income from €6,368 per attached person.
Example :
If you reunite your married child and parent of a child, you are entitled to a €19,104.
You don't have to justify your expenses. But you have to include the income of people who are related to the income you report.
Your child who is married or has been attached does not have a personal income tax return to subscribe to.
He can ask for his attachment either to your home or to the home of his in-laws, but not to the 2.
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 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 way you report your income varies depending on whether you report your income online or on a paper form.
Internet reporting is mandatory if your principal residence is equipped with internet access and you are able to file your return online.
In the event of non-compliance with the obligation to declare one's income via the Internet, an increase of 0.2% of the amount of tax payable is provided, with a minimum of €60.
2023 Online Income Tax Return 2022
Before validating your pre-filled return online, you must verify the information provided and, if necessary, correct and complete it.
Keep the proof for 3 years in case of request from the administration.
Your child must write a request for attachment on free paper and sign it.
In 2023, you can report your income on paper if you are:
- Your principal residence is not equipped with internet access
- Your main residence is equipped with internet access, but you are not able to file your return online
You will use the pre-filled paper return received in April/May 2023.
Depending on your situation, it's the declaration #2042 or No. 2042 C. The declaration No 2042 RICI groups the major tax reductions and credits.
If you do not receive a printout (1st declaration, change of address, change of family situation), you can download the necessary declarations from the end of April/beginning of May on service-public.fr or on the tax website.
Some income is to be declared on a side return. You can also download them online. The main supporting declarations are as follows:
- Form 2044 for property tax return
- Form 2074 for the declaration of capital gains
- Form 2047 for income received abroad
Before you sign your declaration, 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 (e.g. a detailed list of your actual costs).
However, keep the proof for 3 years in case of request from the administration.
Validate the box indicating that your child remains in your care. Your child must write a request for attachment on free paper and sign it. Keep the document in case the administration asks you to.
Please note
check boxes are shown in the practical tax booklet dedicated to the tax return.
If your child who is married or has passed away or is in charge of the family does not ask for his attachment to your tax home, and he does not have sufficient resources, you can to pay maintenance.
This pension is deductible from your income, subject to conditions.
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
Please note
if your child reaches its majority in the course of the yearHowever, you have several options for the tax return.
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.
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 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 situation and dependency (Article 193)
- Bofip-Taxes n°BOI-IR-LIQ-10-10-10-20 relating to adult dependent children
- Bofip-Taxes n°BOI-IR-LIQ-10-10 relating to the taking into account of family circumstances and expenses for income tax purposes
- Income Tax Return (Paper)
Form
- 2023 Online Income Tax Return 2022
Online service
- Taxes: access your Special Space
Online service
- 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 - dependent minor childService-Public.fr
- Income Tax - Family Quotient of a Married or Past CoupleService-Public.fr
- Income Tax - Family Quotient of a Single PersonService-Public.fr
- Income Tax - Family Quotient of a Common-Law PartnerService-Public.fr
- Income Tax - Annual Income Tax ReturnService-Public.fr
- Income Tax - Reporting a Change in Family StatusService-Public.fr
- Tax SiteMinistry of Finance
- What are the conditions to reunite an adult single child?Ministry of Finance
- I have new dependantsMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance
- The attachment of an adult child to the tax home, what benefits?Ministry of Finance