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Income tax - Maintenance payments received
Verified 08 avril 2021 - Legal and Administrative Information Directorate (Prime Minister)
Support payments you receive are subject to income tax. But you can benefit from a total or partial exemption, depending on your situation. The compensatory benefit and the contribution to the expenses of marriage shall be treated as alimony.
Maintenance
You must report the pension you collected.
For his part, the person who pays you this pension can deduct it from his income, conditions.
You must report only the amount for which she can claim this deduction.
Example :
If you are an adult and your parents pay you alimony, you must report it up to the amount they deduct from their income €5,959.
If your adult child is attached in your household, you must also report the pension that is paid directly to you.
If you have very low resources, you do not have to report the amount that your child (or grandchild) pays directly to a nursing home or hospital. This is the case if you touch solidarity allowance for the elderly (Aspa).
If you are an adult, infirm and without resources, you do not have to declare the pension received from your parents (the pension is used, for example, to pay the expenses of staying in a hospital).
In certain situations, you can deduct from the amounts received certain expenses incurred by them (for example, court costs incurred for the payment or revaluation of a pension).
The tax authority shall apply abasement of 10% on your total pension and annuity tax centre.
Discount cannot be less than €394 per pensioner, or €3,858 per tax household.
You must self-report any support you received. These amounts are never recorded on the pre-completed tax return sent to you by the tax authority.
You must indicate them in the section "Pensions, Pensions, Annuities", line "Pensions received".
Online Declaration
Internet reporting is mandatory if your main residence is equipped with internet access and you are able to make your declaration online.
2021 Online 2020 Income Statement
Ministry of Finance
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.
Paper Declaration
In 2021, 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 between April and June 2021. 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 declaration, change 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:
- Form 2044 for the declaration of land income
- Form 2074 for the capital gains
- Form 2047 for foreigner income
Before signing your return, you must verify the information provided and, if necessary, correct and complete it.
You do not have to attach supporting documents to your paper return unless 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.
Compensation
You must report any annuities or capital payments made over a period of more than 12 months as a benefit in lieu of divorce.
If the compensatory benefit is paid within 12 months of the judgement, it is not taxable.
In certain situations, you can deduct from the amounts received certain expenses incurred by them (for example, court costs incurred for the payment or revaluation of a pension).
The tax authority shall apply abasement of 10% on your total pension and annuity tax centre.
Discount cannot be less than €394 per pensioner, or €3,858 per tax household.
You must self-report any compensatory benefits you have received if they are paid in the following forms:
- Rents
- Capital payments made over a period exceeding 12 months
These amounts are never recorded on the pre-completed tax return sent to you by the tax authority.
You must indicate them in the section "Pensions, Pensions, Annuities", line "Pensions received".
Online Declaration
Internet reporting is mandatory if your main residence is equipped with internet access and you are able to make your declaration online.
2021 Online 2020 Income Statement
Ministry of Finance
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.
Paper Declaration
In 2021, 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 between April and June 2021. 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 declaration, change 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:
- Form 2044 for the declaration of land income
- Form 2074 for the capital gains
- Form 2047 for foreigner income
Before signing your return, you must verify the information provided and, if necessary, correct and complete it.
You do not have to attach supporting documents to your paper return unless 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.
Contribution to marriage charges
You must report the contribution to the expenses of the marriage if you and your spouse are taxed separately.
Warning : you must report the contribution received even if the amount of the contribution has not been fixed (or validated) by the judge.
In certain situations, you can deduct from the amounts received certain expenses incurred by them (for example, court costs incurred for the payment or revaluation of a pension).
The tax authority shall apply abasement of 10% on your total pension and annuity tax centre.
Discount cannot be less than €394 per pensioner, or €3,858 per tax household.
You must self-report the contributions to the marriage expenses you received, as these amounts are never recorded on the pre-completed tax return sent to you by the tax authority.
You must indicate them in the section "Pensions, Pensions, Annuities", line "Pensions received".
Online Declaration
Internet reporting is mandatory if your main residence is equipped with internet access and you are able to make your declaration online.
2021 Online 2020 Income Statement
Ministry of Finance
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.
Paper Declaration
In 2021, 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 between April and June 2021. 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 declaration, change 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:
- Form 2044 for the declaration of land income
- Form 2074 for the capital gains
- Form 2047 for foreigner income
Before signing your return, you must verify the information provided and, if necessary, correct and complete it.
You do not have to attach supporting documents to your paper return unless 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.
Child maintenance annuity
If you receive an annuity following a court decision for the maintenance of a minor child, you must declare it within €2,700 per year.
In certain situations, you can deduct from the amounts received certain expenses incurred by them (for example, court costs incurred for the payment or revaluation of a pension).
The tax authority shall apply abasement of 10% on your total pension and annuity tax centre.
Discount cannot be less than €394 per pensioner, or €3,858 per tax household.
You must self-report the annuity you collected, as this amount is never recorded on the pre-completed tax return sent to you by the tax authority.
You must indicate this in the section "Pensions, Pensions, Annuities", line "Pensions received".
Online Declaration
Internet reporting is mandatory if your main residence is equipped with internet access and you are able to make your declaration online.
2021 Online 2020 Income Statement
Ministry of Finance
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.
Paper Declaration
In 2021, 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 between April and June 2021. 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 declaration, change 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:
- Form 2044 for the declaration of land income
- Form 2074 for the capital gains
- Form 2047 for foreigner income
Before signing your return, you must verify the information provided and, if necessary, correct and complete it.
You do not have to attach supporting documents to your paper return unless 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.