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Income tax - Support payments received by a former spouse
Verified 17 April 2023 - Legal and Administrative Information Directorate (Prime Minister)
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.
What applies to you ?
Maintenance payments
You have to 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 €6,368.
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 €422 per person in receipt of a pension, or exceed €4,123 by tax household.
How to declare?
You have to declare the support payments you received yourself.
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", line "Support payments received".
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
The 2022 Online Income Tax Return starts april 13, 2023.
The deadline varies depending on whether you are filing on paper or online.
You can use the following simulator to find out your date:
Know the deadline for filing your tax return
Department | Deadline for reporting |
|---|---|
01 to 19 | Thursday, May 25, 2023 at 11:59 pm |
20 to 54 (including 2A and 2B) | Thursday, June 1, 2023 at 11:59 pm |
55 to 974/976 | Thursday, June 8, 2023 at 11:59 pm |
Non-residents | Thursday, May 25, 2023 at 11:59 pm |
2023 Online Income Tax Return 2022
The tax return must be filed by monday, may 22, 2023 at 11:59 pm, including for French residents abroad.
Compensatory benefit
In the event of divorce, the compensatory benefit paid within 12 months of the judgment is not taxable.
However, if they are made over a period of more than 12 months, you must report the following payments:
- Annuities
- Payments in capital
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 €422 per person in receipt of a pension, or exceed €4,123 by tax household.
How to declare?
You have to self-declare the compensatory benefits you received, if they are paid in the following forms:
- Annuities
- Capital payments made over a period of more than 12 months
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", line "Support payments received".
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
The 2022 Online Income Tax Return starts april 13, 2023.
The deadline varies depending on whether you are filing on paper or online.
You can use the following simulator to find out your date:
Know the deadline for filing your tax return
Department | Deadline for reporting |
|---|---|
01 to 19 | Thursday, May 25, 2023 at 11:59 pm |
20 to 54 (including 2A and 2B) | Thursday, June 1, 2023 at 11:59 pm |
55 to 974/976 | Thursday, June 8, 2023 at 11:59 pm |
Non-residents | Thursday, May 25, 2023 at 11:59 pm |
2023 Online Income Tax Return 2022
The tax return must be filed by monday, may 22, 2023 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 €422 per person in receipt of a pension, or exceed €4,123 by tax household.
How to declare?
You have to self-declare 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", line "Support payments received".
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
The 2022 Online Income Tax Return starts april 13, 2023.
The deadline varies depending on whether you are filing on paper or online.
You can use the following simulator to find out your date:
Know the deadline for filing your tax return
Department | Deadline for reporting |
|---|---|
01 to 19 | Thursday, May 25, 2023 at 11:59 pm |
20 to 54 (including 2A and 2B) | Thursday, June 1, 2023 at 11:59 pm |
55 to 974/976 | Thursday, June 8, 2023 at 11:59 pm |
Non-residents | Thursday, May 25, 2023 at 11:59 pm |
2023 Online Income Tax Return 2022
The tax return must be filed by monday, may 22, 2023 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 it within the limit of €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 €422 per person in receipt of a pension, or exceed €4,123 by tax household.
You have to self-declare the annuity you received, because this amount is never entered on the pre-filled tax return sent to you by the tax authority.
You must indicate this in the section "Pensions, pensions, annuities", line "Support payments received".
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
The 2022 Online Income Tax Return starts april 13, 2023.
The deadline varies depending on whether you are filing on paper or online.
You can use the following simulator to find out your date:
Know the deadline for filing your tax return
Department | Deadline for reporting |
|---|---|
01 to 19 | Thursday, May 25, 2023 at 11:59 pm |
20 to 54 (including 2A and 2B) | Thursday, June 1, 2023 at 11:59 pm |
55 to 974/976 | Thursday, June 8, 2023 at 11:59 pm |
Non-residents | Thursday, May 25, 2023 at 11:59 pm |
2023 Online Income Tax Return 2022
The tax return must be filed by monday, may 22, 2023 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 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 79 to 81cTaxable pensions (Article 79), Compensatory benefit (Article 80c), maintenance paid to a child (Article 80f) and exemptions (Article 81)
- General Tax Code: Articles 156 to 163x10 % reduction (Article 156)
- General Tax Code: Articles 750b to 757CTaxation of the sale received for the maintenance of a minor child following a court decision or divorce agreement (Article 757A)
- Civil Code: Articles 373-2 to 373-2-5Pension for maintenance of a minor child (Article 373-2-3)
- Bofip-Taxes n°BOI-RSA-PENS-10-30 relating to taxable maintenance payments
- Bofip-Taxes n°BOI-IR-RICI-160 relating to tax reductions linked to the compensatory benefit in divorce matters
- Taxes: access your Special Space
Online service
- 2023 Online Income Tax Return 2022
Online service
- Income Tax Return (Paper)
Form
- 2023 Simulator: 2022 Income Tax
Simulator
FAQ
- Income tax: return and reportable incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Compensatory benefit Service-Public.fr
- Contribution to the expenses of marriageService-Public.fr
- Maintenance obligation related to marriage: spouse, in-laws....Service-Public.fr
- Maintenance for a child: amount and paymentService-Public.fr
- Tax SiteMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance