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Income tax - Support payments received by a spouse or former spouse
Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Flat-rate or proportional reduction applied on the basis of a tax calculation (income, value of property, etc.)
A group of people who complete a single tax return (e.g., spouse, dependent children)
Do you receive support for yourself or your children? You have to report it because it's subject to income tax. The compensatory benefit and the contribution to the expenses of marriage are treated as maintenance payments. We'll tell you what you need to know.
What applies to you ?
Maintenance payments
You must declare the pension you received.
For his part, the person who pays you this pension can deduct it from his income, under certain conditions.
You must report only the amount for which the person is eligible for this deduction.
For example, the pension paid to an adult child is deductible up to €6,674.
If the pension exceeds the amount deducted from the income of the contributor, you do not have to declare the surplus.
Declared maintenance payments are not taxed in full.
You can enjoy the following benefits:
- Deduction of certain costs
- Abatement of 10%
In certain situations, you can deduct from the amounts received certain expenses incurred as a result of their collection (for example, legal costs incurred for the payment or revaluation of a pension).
The tax administration applies a tax rebate of 10% on the total amount of pensions and annuities of your tax shelter.
The reduction may not be less than €442 per person in receipt of a pension, or exceed €4,321 by tax household.
The 2023 Online Income Tax Return starts april 11, 2024.
The deadline varies depending on whether you are filing on paper or online.
You can find out the deadline for your tax return by using the simulator next:
Know the deadline for filing your tax return
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
Department | Deadline for reporting |
|---|---|
01 to 19 | Thursday, May 23, 2024 at 11:59 pm |
20 to 54 (including 2A and 2B) | Thursday, May 30, 2024 at 11:59 pm |
55 to 974/976 | Thursday, June 6, 2024 at 11:59 pm |
Non-residents | Thursday, May 23, 2024 at 11:59 pm |
2024 Online Income Tax Return 2023
The tax return must be filed by tuesday 21 may 2024 at 11:59 pm, including for French residents abroad.
You must declare yourself the support payments you received.
These amounts are never entered on the pre-filled tax return sent to you by the tax authority.
You must indicate them in the section "Pensions, pensions, annuities", Maintenance Allowance Line.
Compensatory benefit
In the event of divorce, the taxation of the compensatory benefit you receive depends on its payment:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Capital payment over a period not exceeding 12 months
Your compensatory benefit paid on a period not exceeding 12 months according to the judgment is not taxable.
Capital payment over a period of more than 12 months
Your compensatory benefit paid over more than 12 months is taxable.
You can enjoy the following benefits:
- Deduction of certain costs
- Abatement of 10%
In certain situations, you can deduct from the amounts received certain expenses incurred as a result of their collection (for example, legal costs incurred for the payment or revaluation of a pension).
The tax administration applies a tax rebate of 10% on the total amount of pensions and annuities of your tax shelter.
The reduction may not be less than €442 per person in receipt of a pension, or exceed €4,321 by tax household.
Annuity payment
Your annuity is taxable., you have to declare it.
You can enjoy the following benefits:
- Deduction of certain costs
- Abatement of 10%
In certain situations, you can deduct from the amounts received certain expenses incurred as a result of their collection (for example, legal costs incurred for the payment or revaluation of a pension).
The tax administration applies a tax rebate of 10% on the total amount of pensions and annuities of your tax shelter.
The reduction may not be less than €442 per person in receipt of a pension, or exceed €4,321 by tax household.
You must declare yourself taxable compensatory benefits you have received.
These amounts are never entered on the pre-filled tax return sent to you by the tax authority.
You must indicate them in the section "Pensions, pensions, annuities", Maintenance Allowance Line.
The 2023 Online Income Tax Return starts april 11, 2024.
The deadline varies depending on whether you are filing on paper or online.
You can find out the deadline for your tax return by using the simulator next:
Know the deadline for filing your tax return
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
Department | Deadline for reporting |
|---|---|
01 to 19 | Thursday, May 23, 2024 at 11:59 pm |
20 to 54 (including 2A and 2B) | Thursday, May 30, 2024 at 11:59 pm |
55 to 974/976 | Thursday, June 6, 2024 at 11:59 pm |
Non-residents | Thursday, May 23, 2024 at 11:59 pm |
2024 Online Income Tax Return 2023
The tax return must be filed by tuesday 21 may 2024 at 11:59 pm, including for French residents abroad.
Contribution to expenses
You must declare the contribution to the expenses of marriage paid by your spouse if you are taxed separately.
Warning
You must report the contribution received even if the amount has not been set (or validated) by the judge.
You can enjoy the following benefits:
- Deduction of certain costs
- Abatement of 10%
In certain situations, you can deduct from the amounts received certain expenses incurred as a result of their collection (for example, legal costs incurred for the payment or revaluation of a pension).
The tax administration applies a tax rebate of 10% on the total amount of pensions and annuities of your tax shelter.
The reduction may not be less than €442 per person in receipt of a pension, or exceed €4,321 by tax household.
You must declare yourself the marriage expenses contributions you received because these amounts are never entered on the pre-filled tax return sent to you by the tax authority.
You must indicate them in the section "Pensions, pensions, annuities", Maintenance Allowance Line.
The 2023 Online Income Tax Return starts april 11, 2024.
The deadline varies depending on whether you are filing on paper or online.
You can find out the deadline for your tax return by using the simulator next:
Know the deadline for filing your tax return
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
Department | Deadline for reporting |
|---|---|
01 to 19 | Thursday, May 23, 2024 at 11:59 pm |
20 to 54 (including 2A and 2B) | Thursday, May 30, 2024 at 11:59 pm |
55 to 974/976 | Thursday, June 6, 2024 at 11:59 pm |
Non-residents | Thursday, May 23, 2024 at 11:59 pm |
2024 Online Income Tax Return 2023
The tax return must be filed by tuesday 21 may 2024 at 11:59 pm, including for French residents abroad.
Pension for minor children
If you touch a annuity for the maintenance of a minor child following a court decision or divorce agreement, you must declare up to €2,700 per year.
Please note
Beyond €2,700 every year, this annuity is considered as a donation.
You can enjoy the following benefits:
- Deduction of certain costs
- Abatement of 10%
In certain situations, you can deduct from the amounts received certain expenses incurred as a result of their collection (for example, legal costs incurred for the payment or revaluation of a pension).
The tax administration applies a tax rebate of 10% on the total amount of pensions and annuities of your tax shelter.
The reduction may not be less than €442 per person in receipt of a pension, or exceed €4,321 by tax household.
You must declare yourself the annuity you received because it is never recorded on the pre-filled tax return sent to you by the tax authority.
You must indicate this in the section "Pensions, pensions, annuities", Maintenance Allowance Line.
The 2023 Online Income Tax Return starts april 11, 2024.
The deadline varies depending on whether you are filing on paper or online.
You can find out the deadline for your tax return by using the simulator next:
Know the deadline for filing your tax return
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
Department | Deadline for reporting |
|---|---|
01 to 19 | Thursday, May 23, 2024 at 11:59 pm |
20 to 54 (including 2A and 2B) | Thursday, May 30, 2024 at 11:59 pm |
55 to 974/976 | Thursday, June 6, 2024 at 11:59 pm |
Non-residents | Thursday, May 23, 2024 at 11:59 pm |
2024 Online Income Tax Return 2023
The tax return must be filed by tuesday 21 may 2024 at 11:59 pm, including for French residents abroad.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
By 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...)
Taxable pensions (Article 79), Compensatory benefit (Article 80c), maintenance paid to a child (Article 80f) and exemptions (Article 81)
10 % reduction (Article 156)
Taxation of the sale received for the maintenance of a minor child following a court decision or divorce agreement (Article 757A)
Pension for maintenance of a minor child (Article 373-2-3)
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