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Income Tax - How do family caregivers report their income?
Verified 07 April 2022 - Legal and Administrative Information Directorate (Prime Minister)
What applies to you ?
If you are an employed caregiver of a person with a disability, you must report the amounts collected for this activity. If you are simply compensated, the amounts are not taxable.
You are an employed family caregiver
You must report your family caregiver income in the category Salaries.
You must report your income to the tax department if you live in France or if your tax residence is in France.
Declaration is mandatory, whatever your income.
You must complete the form even if you have received only limited resources.
You can obtain the following rights:
- Notice of non-taxation, necessary to benefit from certain aid (e.g. housing aid)
- Refund of tax credits you can claim
You must not only one declaration revenue by tax centre.
The income and expenses of all members of your tax household are therefore taken into account to establish a single tax on your name.
Internet reporting is mandatory if your main residence is equipped with internet access and you are able to make your declaration online.
In case of non-compliance with the obligation to report income via the Internet, an increase of 0.2% of the amount of tax to be paid, with a minimum of €60.
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.
You can report your income on paper if you meet any of the following conditions:
- 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.
Use the pre-filled paper return No 2042 that you received.
Before signing your return, check the information provided and, if necessary, make sure that you 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, for example).
Keep the remaining documents for 3 years if requested by the administration.
The 2022 2021 income tax return commenced on April 7, 2022.
The deadline varies depending on whether you file your return on paper or online.
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.
you can correct some of your reporting after it has been forwarded to the tax authority.
You are a compensated family caregiver
You don't have to report your family caregiver compensation.
They are not taxable.
the person you are accompanying may use the amount of their disability compensation (PCH) to compensate you.
Who can help me?
Find who can answer your questions in your region
- Code of Social Action and Families: Articles D245-5 to D245-9Definition of family caregiver
- Bofip-Taxes n°BOI-RSA-CHAMP-10-10-20 on remuneration paid to family caregiversExemption (VI)
- Income tax - Salary and other taxable income from an employee’s activityService-Public.fr
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance
- Official site of the individual employer and employeeUrssaf National Fund (ex Acoss)