Many taxpayers forget this during their income tax return, but their dependent children who continue their studies make them benefit from a tax reduction. Here is the procedure to follow.
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– If your children continued their studies on December 31, 2024, you benefit from a tax reduction.
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This is one of the most frequent errors made by taxpayers during their income tax. According to the Directorate General for Public Finance (DGFIP), many households omit to indicate to the tax administration that their dependent children are continuing their studies. However, you may not know it, but whether they are in college, high school or higher education (after the baccalaureate), your children allow you to benefit from a Tax reduction for tuition fees higher or lower depending on their progress in their studies. Precisely, 61 euros in tax drop on income are granted to you for each child present in college, 153 euros in high school And 183 euros For each child attached to your tax household which follows a higher education training. Thus, if you have three dependent children, one in college, the other in high school and the last in college, in business school or engineer, you accumulate no less than 397 euros in tax discounts.
Your children were to be enrolled on December 31, 2024
To take advantage of this tax advantage in 2025, a main condition to meet: your children must continue their secondary or higher studies, in a public or private establishment in France or abroad, during the current school year. Said otherwise, your children, minors or adults attached to your tax householdwere to be enrolled on December 31, 2024. “Children who are no longer part of your tax household on December 31 of the taxation year do not fall within the scope of the tax reduction, even if they are pursuing studies and even if you pay them alimony”specifies the practical income of income tax 2025.
Income tax: beware of this new box in your 2025 declaration
If you meet these criteria, go to your 2025 income declaration, in your personal space on the Impots.gouv.fr site or in your 2042 Rici paper form dedicated to tax reductions and credits. You will only have to indicate to the taxman the number of dependent children in college (in box 7ea), high school (box 7ec) or higher education (7EF). Note that if your children are in alternate residenceyou must enter the 7EB, 7ED and 7EG cells. “The amount of tax reduction granted in this case is divided by two”indicates the Directorate General of Public Finances.
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