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Income Tax - Dependent Child

Verified 28 septembre 2020 - Directorate for Legal and Administrative Information (Prime Minister)

Your adult child is normally taxed personally and must report his income separately. For the 2020 income tax return for 2019, this refers to children who have reached the age of 18 at the age of 1to January 2019. However, you can count them as dependents, under certain conditions.

General case

To be attached to your tax home, your adult child mustto January 2019, be under 21 years of age (or 25 years if he is studying).

  Please note : the age requirement does not apply if the child is disabled. He could then be attached to the parents' home regardless of his age.

The attachment of your adult child allows you to benefit from an increase in the number of shares of family quotation..

He does not have a personal income tax return to sign. However, you will have to include your income on your own tax return.

If your family situation changes, you can choose the one that is most advantageous to you, namely the one at 1to January, which is December 31 of the taxation year.

Online declaration

The 2020 reporting period for revenues has ended. The 2021 income tax return for the year 2020 will take place in April 2021.

Your child must write and sign an attachment application on free paper.

Paper Declaration

The 2020 reporting period for revenues has ended. The 2021 income tax return for the year 2020 will take place in April 2021.

Validate the box indicating that your child remains under your care and keep the document in case the administration asks you.

If your child is not applying to be attached to your tax home and does not have sufficient resources, you can payment of maintenance.. It is deductible from your income, subject to conditions.

The 2020 reporting period for revenues has ended. The 2021 income tax return for the year 2020 will take place in April 2021.

If your family situation changed in 2019, you must complete or amend the pre-filled tax return.

Depending on what is most advantageous to you, the family situation to remember is the one at 1to January, which is December 31 of the taxation year.

  Please note : if your child reaches its majority during the year 2019 , you have several options for the tax return.

Married/married or family

To be attached to your tax home, your adult child mustto January 2019, be under 21 years of age (or 25 years if he is studying).

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. However, it allows you to benefit from a deduction on your income of €5,947 per person attached.

He does not have a personal income tax return to sign.

Your married or divorced child can ask to be attached to either your home or the home of his or her in-laws, but not to both.

You must:

  • Enter on your return the number of children of age attached to your home
  • Add to your income those received by your child or children
  • Keep your child's application for attachment to present it if requested by the administration.

If your family situation changes, you can choose the one that is most advantageous to you, namely the one at 1to January, which is December 31 of the taxation year.

Online declaration

The 2020 reporting period for revenues has ended. The 2021 income tax return for the year 2020 will take place in April 2021.

Your child must write and sign an attachment application on free paper.

Paper Declaration

The 2020 reporting period for revenues has ended. The 2021 income tax return for the year 2020 will take place in April 2021.

Validate the box indicating that your child remains under your care and keep the document in case the administration asks you.