Income Tax - Child Support
Verified 17 April 2023 - Legal and Administrative Information Directorate (Prime Minister)
Do your parents help you with child support? The money you collect from your parents is subject to income tax. But an exemption is sometimes possible.
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.
FYI
if you are attached to your parents' home as an adult childThen they have to declare the pensions you receive directly. If you are attached to the home of one of your parents, the latter must declare the pension paid by the other parent.
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.
If you are an adult, cripple and without resources, you don't have to declare the pension paid by your parents to pay for your stay in a hospital.
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
Who can help me?
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For general information
Tax Information ServiceBy telephone:
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Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
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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); child support payments (Article 80f) and exemptions (Article 81)
- General Tax Code: Articles 156 to 163x10 % reduction (Article 156)
- Bofip-Taxes n°BOI-RSA-PENS-10-30 relating to taxable maintenance payments
- 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
- Income tax: return and reportable incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Tax SiteMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance