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Income tax - How should a caregiver report income?
Verified 17 April 2023 - Legal and Administrative Information Directorate (Prime Minister)
What applies to you ?
Are you a family caregiver and an employee of a person with a disability? You must report the amounts collected for this activity. But if you're just a family caregiver and you're compensated, it's not taxable, so you don't have to declare it.
You have to report your family caregiver income in the family caregiver class Wages.
You have to report your income to the tax department if you are resident in France or your tax domicile is in France.
The declaration shall be obligatory, regardless of your income.
So you have to fill it out even if you've received only limited resources.
You can get:
- a non-taxation notice, necessary to benefit from certain aids (e.g. housing aid),
- the refund of the tax credits you are entitled to.
You must not realize only one declaration of income by tax shelter.
The income and expenses of all members of your tax household are therefore taken into account when establishing a single tax.
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.
You can report your income on paper if you meet one of the following conditions:
- Your principal residence is not equipped with internet access
- It is equipped with internet access, but you are not able to file your return online.
Use the pre-filled paper declaration #2042 which you have received.
Before signing your declaration, check the information provided and, if necessary, make sure to correct and complete it.
You must attach supporting documents to your paper return only if they are documents prepared by you (detailed list of your actual costs, for example).
Keep other supporting documents for 3 years if requested by the administration.
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
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.
you have the possibility to correct certain elements of your return after it has been forwarded to the tax authorities.
You don't have to declare your family caregiver awards.
They are not taxable.
You are considered a family caregiver if your relationship to the person you are helping is one of the following:
- Married or former spouse
- Cohabiting Partner
- Collateral up to 4e degree (brother, sister, nephew, aunt, first cousin...)
- Ascending, descending or collateral to the fourth degree of the other member of the couple of the person being assisted
If you are caring for a child with a disability, you may also be one of the following:
- The spouse (married or former), the partner of the parent of the child being assisted
- Any person who resides with the person being assisted and who has close and stable links with him or her
the person you are accompanying can use the amount of his or her Disability Compensation Benefit (DCP) to compensate you.
Who can help me?
Find who can answer your questions in your region
For general informationTax Information Service
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 folderDepartment in charge of taxes (treasury, tax department...)
- Code of Social Action and Families: Articles D245-5 to D245-9Definition of family caregiver
- Bofip-Taxes n°BOI-RSA-CHAMP-10-10-20 relating to the remuneration paid to family caregiversExemption (VI)
- Income tax - Taxable wages and other income from employmentService-Public.fr
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance
- Official website of the individual employer and employeeUrssaf Caisse nationale (formerly Acoss)