How to properly declare your income?

Divorce or separation changes the situation for taxes, and especially when there are dependent children. Between separate declarations, shared guard and choice of children’s attachment, it is not always easy to find your way around. However, fulfilling your statement can avoid unpleasant surprises and allow you to benefit from the right tax advantages. Here is everything you need to know to properly declare your income after separation.

Which parent should declare the dependent children?

When parents are separated or divorced, the child can only be declared once at taxesby only one of the two parents. In general, the child remains the responsibility of the parent in whom he usually resides And who takes care of him on a daily basis. “For the 2025 declaration of the 2024 income, if your child was born in 2006 or later, he will be considered tax at your expense”, Indicates the public service site.

In the event of an alternate residence, however, both parents can benefit from an increase in units. Clearly, they can share the child’s tax shares. Everyone then declared the child in alternate custody, which gives an additional quarter, or 0.25, if you have a child in alternate residence. If you have more than two children, you are entitled to 0.50 additional share. And this has of course a direct impact on the family quotient, therefore on the amount of the tax to be paid.

Why ask for tax attachment until what age?

When the parents are separated or divorced, one of them can request the child’s tax attachment to his home. Why is it useful? Because it allowsincrease the number of units and therefore reduce the amount of the tax. The parent who links the child to his declaration benefits from a tax advantage (part in addition or deduction). It is often interesting when the child is major, student, without income or with low resources. Note: a child can only be attached to one parent. You can request your child’s attachment if he is under the age of 21 on January 1 of the tax year.

In the event of alternate custody Following a divorce or a separation, you cannot deduct any pension, as you benefit from a increase in number of shares. On the other hand, in the event of lack of judgment, you can deduct an amount corresponding to the execution of your maintenance obligation. You must then be able to justify your payments (beware, the costs incurred by the right of visit are not deductible).

If your child (adult) still lives with you

You can deduct alimony if your child is not attached to your tax household For income tax and that his income is insufficient (he continues his studies or is unemployed). In 2024, you can deduct, without presentation of supporting documents, “The lump sum of 4,039 euros per child under accommodation and food”specifies the public service site. The total deduction including other expenses such as tuition or health costs for example, cannot exceed 6,794 euros per child. In addition, if you only host your child part of the year, this sum is reduced in proportion to the number of months concerned. If a month is started, it is counted as a whole.

If your child (adult) no longer lives in you

► If you have chosen not to attach your adult child, You can pay him a alimony Without hosting it. It can be a pension for a child who continues his studies or who is unemployed. “The deduction ceiling is set at € 6,794 per child”. You will just have to provide the Proof of the payment of alimony and the lack of sufficient income from your child. In any case, a income simulation is possible to know if it is preferable to attach your child or, if it is major, to pay him a pension so that he can make his own declaration of income.

► If you are in a relationship and you have a common taxation, you can deduce your expenses within the limit of 6,794 euros per child, and up to 13,588 euros if your child is married, pacs, divorced or widower, with children, and you subve to his needs. Your child must also declare the pension you pay him.

In addition, the amount of the limit of the ceilings is the same if you are separated or imposed separately. In this case, each parents can deduce their expenses. Note that if a single parent pays the pension to the adult child, the deduction is doubled. Unlike attachment, this deduction is possible, even if your child is over 25 years old and he is no longer a student. The alimony deduced is then taxable on behalf of the beneficiary. Be careful, you will nevertheless need choose between the deduction of alimony or the attachment, Because it is not possible to benefit from both at a time.