Income Tax - Disability Dependent
Verified 07 April 2022 - Legal and Administrative Information Directorate (Prime Minister)
If you are hosting a disabled person, you can register them as your dependant on your tax return, subject to certain conditions. You benefit from increasing your share count of family quotient for income tax.
A person may be considered dependent if they meet the following 2 conditions:
- She mobility card including "invalidity"
- She lives at home
If you are a married couple, each of the spouses must have the card.
No resource requirements are required.
You do not need to be related to the collected invalid.
You can choose not to count the disabled person living in your home. In this case, you do not have family quotient increase.
But if it is ascending who has a mobility inclusion card marked "disability", you can deduct support on conditions.
Your family quotient is increased if an invalid person is attached to your household.
In general, increase is one-half share per dependant who has 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
- 1 half share for your dependants
- 1 half share for disability
you cannot benefit from both the increase in the number of shares and the deduction of hospitality expenses for persons over 75.
If your family status changed in 2021, you must complete or amend the pre-completed tax return.
You can choose the situation that is most advantageous for you:
- Your location on 1to January of the taxation year
- Your status as of December 31 of the taxation year
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.
Who can help me?
Find who can answer your questions in your region
- General tax code: Articles 193 to 199Person with a disability card and living under your roof (Article 196A a)
- Bofip-Taxes n°BOI-IR-LIQ-10-10 relating to the taking into account of the situation and family expenses for income tax
- Income Tax - Family Quotient of Married or Paid CouplesService-Public.fr
- Income Tax - Single Person Family QuotientService-Public.fr
- Income Tax - Family Quotient of a Conjugated PersonService-Public.fr
- Income Tax - Annual Income Tax ReturnService-Public.fr
- Income Tax - Reporting a Change in Family StatusService-Public.fr
- Other dependantsMinistry of Finance
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance