Selecting a language will automatically trigger the translation of the page content.

Income Tax - Disability Dependent

Verified 08 avril 2021 - Legal and Administrative Information Directorate (Prime Minister)

If you are hosting a disabled person, you may, subject to any conditions, indicate that on your tax return you are dependent on yourself. You benefit from an increase in the number of shares family quotient.

A person holding mobility card including "invalidity" who lives at home can be considered as your own.

If you are a married couple, each of the spouses must be a holder.

No resource requirements are required. You do not need to be related to the collected invalid.

You can also choose not to count the disabled person living in your home. In this case, you do not benefit from family quotient increase.

But if it is ascending cardholder mobility inclusion marked "disability", you can deduct support on conditions.

Your family quotient is increased if an invalid person is attached to your household.

In general, the mark-up is one-half per dependant who holds the mobility inclusion card marked invalidity.

For example, if you are married and have an invalid dependent, your family quotient is of 3 parts:

  • 2 for your couple
  • a half share for the person you are dependent on
  • and a half share, given his disability.

  Warning : you cannot benefit from both the increase in the number of shares and the deduction of hospitality expenses for persons over 75.

You must complete or amend the pre-completed tax return if your situation changed in 2020.

Depending on what is most advantageous for you, the family situation to remember is that at 1to January or December 31 of the taxation year.

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 declarationchange of address, change in family situation), you can report online or download the necessary declarations from early May on or

Certain income is to be reported on a separate return. You can also download them online. The main annexed declarations are:

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.