To do this, they must be careful to check the right box on their declaration and to fulfill all the conditions set by the taxman.
Each year, when the time comes to make its tax return, many taxpayers are looking for possible tax advantages to lighten the note. The goal is always the same: to reduce the amount to pay to the taxman as much as possible. Problem, the rules are far from easy to master. Filling his statement remains, for many, a real obstacle course. And for parents who must declare dependent children, the exercise becomes even more complex even when there are several devices designed for them, often overlooked. This is particularly the case for isolated parents, who live alone with their children, in exclusive or shared custody.
Mothers or isolated fathers can indeed benefit from a tax boost. This allows them to obtain an increase in the number of tax shares. To take advantage of it, just check the “T” box in the “isolated” parent section of the online declaration, or on page 2 of the paper form n ° 2042. This check box has its importance, because “If your tax household has several people, the calculation of the tax takes into account to fix your number of shares. This is the family quotient. This mechanism has an impact on the amount of your tax. It decreases in particular the tax burden for families with children”, underlines the public service website.
This year, the amount of this tax advantage is capped at 4,224 euros for the first dependent child. If your child is in alternate residence, the advantage is divided into two, or 2,112 euros.
To benefit from it, it is necessary to fulfill the condition of “isolated parent” as of December 31 of the tax year – therefore on December 31, 2024 for the 2025 declaration – and live with her dependent or attached children. In detail, this increase gives the right to 0.25 tax share for a child, and to 0.5 share from two children. A bonus that can significantly lower the bill. Note also: the device can apply if you have welcomed an invalid person at home.