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Income Tax - Child support paid to an ascendant (deduction)

Verified 01 janvier 2020 - Directorate for Legal and Administrative Information (Prime Minister)

You can deduct from your income, under certain conditions, support payments you make to an ascending parent who needs your help. Maintenance can take many forms.

You can deduct support payments from your income if it meets the following 3 conditions:

  • It is intended for ascending to which you have maintenance obligation
  • It is limited to covering the basic needs of your parent (food, housing, health...)
  • It is proportionate to your resources, taking into account your expenses.

  Warning : you cannot deduct child support if you receive tax reduction for employment of an employee at home your ascending..

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.

General case

If the conditions are met, you can deduct a support payment provided you can justify your payments (bank statements...) and the reality of the expenses incurred (invoices...).

The amount is not capped.

If the ascendant is housed in your home

You can deduct a lump sum from €3,535..

If ascending at age 75, you can deduct from your income €3,535 provided that its resources do not exceed the following ceilings (2019 revenues):

Single

€10,418.40

Couple

€16,174.59

If you feel that this lump sum amount is insufficient, you can still deduct the actual amount of the expenses incurred. But, in that case, you must be able to justify them.

To complete your tax return, you can consult the explanatory noteand practical brochure on income tax ..

You have to show the amount of pensions to be deducted on your return.

The proof must be kept in case of application by the tax authorities.

  Please note : your assisted parent must report the pension you deduct.