Income Tax - Child support paid to a parent or grandparent (deduction)
Verified 07 April 2022 - Legal and Administrative Information Directorate (Prime Minister)
You can deduct support payments to a parent from your income under certain conditions ascending who needs your help. Maintenance can take various forms.
You deduct income maintenance if it meets the following 3 conditions:
- For ascending in need, to which you have maintenance
- Limited to covering your parent's basic needs (food, accommodation, health...)
- Proportionate to your resources, based on your expenses
you cannot deduct alimony if you receive tax reduction for employment of an employee at home of your ascendancy.
You can pay support in several ways:
- Cash (checks, transfers...)
- By paying in place of your parent various expenses (medical expenses, nursing home expenses...)
- Accommodating your parent or providing them with accommodation
If the conditions are met, you can deduct maintenance payments provided you can justify your payments (bank statements...) and the reality of the expenses incurred (invoices...).
The amount is not limited.
You pay €400 a month to your mother in need.
Maintenance is therefore €4,800 for one year.
This amount will be deducted from your total income by tax services.
The ascendant is hosted at your home
If the conditions are met, you can deduct a lump sum of €3,592.
If ascending at age 75, the conditions for the lump-sum deduction are considered to be met when the resources do not exceed the following ceilings (income 2021).
Married or paced couple
your ascendant must declare in his income the pension you pay him. It must report the amount you deduct from your income.
You must indicate the amount of pensions to be deducted on your return.
The supporting documents must be kept in case of application by the tax authority.
your assisted parent must declare the pension you are deducting.
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 156 to 163wTax system for maintenance payments (Article 156)
- Bofip-Taxes n°BOI-IR-BASE-20-30-20-10 on the deductibility of maintenance payments to ascendants
- Taxes: access your Home
- 2022 Online 2021 Income Statement
- Income tax return (paper)
- 2021 Income Tax Return 2020: tax reductions and tax credits
- Calculator for 2022: 2021 income tax
- Income tax: return and incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Income Tax - Child support collected by a parent or grandparentService-Public.fr
- Maintenance taxMinistry of Finance
- I declare my tax credits and reductionsMinistry of Finance
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance