Income from minor children: how to calculate the number of taxes for taxes?

In principle, a minor child is the taxation of his parents. It has as an additional half share in the calculation of the tax income tax. On the other hand, when the minor child receives his own income, he must, under certain conditions, make his own declaration of income. Explanations!

Capital video: How to declare the income of a minor child?

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How is the number of parts for taxes calculated?

A number of tax shares according to the family situation

The number of shares for the calculation of income tax depends on the composition of the tax household. Here are the main elements taken into account to determine the number of shares.

Calculation of the family quotient

The family quotient divides the income from a home in tax shares, which then serve for the calculation of taxation. This takes into account in particular the taxpayer’s family situation:

• Single or divorced taxpayers without children are entitled to a share.
• PACS or married couples are entitled to two shares.
• Widowing people with at least one dependent child benefit from an increase in their number of shares.
• Invalid or elderly people living alone can benefit from an additional half share.
• Isolated parents sometimes benefit from additional half parts.

Who has the right to an additional half-share?

An additional half tax share per dependent child

Each dependent child (or any other dependent person) gives the right to an additional half-share, within the limit of two half-pumps per child.

Part of a child for taxes in the event of alternate guard

Children in alternate custody can give the right to an additional half-share for each child, provided that they are equal to both parents.

Tax advantages in the event of a dependent child

The dependent minor child allows his parents to benefit from tax advantages to compensate for some of their expenses, such as a tax reduction for:

Until what age can we be attached fiscally?

In France, the tax attachment of a child to taxes is possible up to a certain age:

• Until the age of 21 on January 1 of the taxation year;
• Up to 25 years on January 1ᵉʳ of the tax year if he continues his studies or if he is in apprenticeship.

However, there are exceptions for disabled children, which can be attached tax independently of their age.

How are the income of a minor child on parents’ taxes?

Declaration of the income of a minor child dependent on that of his parents

A child under 18 on January 1 of the taxation year is attached to the tax household of his parents, whether it is a legitimate, adoptive or natural child. As such, the income collected by the minor child must be declared on the parents’ income tax return. Minor child income should be declared In box 1CJ or 1dj of the Cerfa form n ° 2042 or n ° 10330.

An increase in the number of family quotient shares for parents

To compensate for the additional tax burden, each minor child gives the right for parents to an increase in the number of family quotient shares:

• One additional half share for the first dependent child.
• One additional half share for the second dependent child.
• An additional part per child beyond the third dependent child.

Case of minor children in alternate custody

The taxable income of minor children in alternate custody can be declared on the income declaration of each parent, in equal shares.

Income from minor children: special case of a separate declaration

Subscribe a tax declaration in the name of the child

When the minor child has his own income, his parents have the possibility of making him subscribe to a declaration of income in his own name. The minor child is then required to complete his own declaration by indicating his own income. The request is made on free paper and must be provided with the parents’ income declaration.

Income concerned and exemption

The types of income concerned of a minor child are as follows:

• A salaried activity in the case of a summer job, for example;
• an inheritance;
• Pension …

This separate taxation is valid for the whole year, even if the minor child only worked on the latter. A fraction of the child’s income can benefit from a tax exemption measure. For example, the wages received for a job exercised parallel to his studies, as part of a student job or a summer job, are exempt from three monthly gross minimum wage.

A subscription to be renewed each year

This choice to have a declaration of income specific to a minor child is annual and must be renewed every year, until the majority of the child.

Consequences on the taxation of parents

In the case of a separate taxation of a minor child, parents do not have to declare the income collected by the minor child on their declaration of income. In return, they do not benefit from the increase in the number of quotient shares to which it gives the right.

Do we pay less tax when you are a minor child?

Tax exemption or deduction for summer jobs

Part of the minor child’s income can benefit from an exemption regarding wages perceived in remuneration of a job exercised during the school holidays. In this case, an exemption from three times the monthly gross minimum wage (or 5,405.4 euros in 2025) was practiced.

An exemption or possible tax deduction for apprentices

Similarly, part of the minor child’s income can benefit from an exemption if it is a question of income received by a minor child in apprenticeship or internship. These salaries are then exempt from income tax up to the annual amount of the minimum wage (ie 21,621.6 euros in 2025).

How to calculate your taxes with a minor child in alternate residence or with a shared load?

Habitual residence fixed to one of the parents

If the habitual residence of a minor child is fixed in only one of the separate parents and that he actually supports the burden alone, the child is attached tax in the parent who has custody.

• Thus, the income of the minor child must be declared on the tax declaration of the parent who supports the usual guard.
• In return, this parent benefits alone from the increase in the number of quotient shares to which the minor child gives the right.

Alternate residence

In the event of separation and alternate residence and when the judge has not set a habitual residence, minor children must be declared on each of the parents’ declarations.

For this, it is necessary to complete the H box of the “dependent persons” section of the income declaration.

• The fiscal advantage linked to the increase in the number of quotient shares, in this case, is divided by two.
• In return, each parents must declare half of the income collected by the minor child.