Isolated parent: people concerned, taxation and aid

Parents living alone and having one or more dependent children can, under certain conditions, be considered as “isolated parents”. This status gives advantages, particularly in matters of taxation and financial aid. Here is how to fill out your tax return when you are isolated parent and benefit from CAF aid.

Capital video: What is an isolated parent?

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What is an isolated parent?

Isolated mother or isolated father: definition

A person is considered an isolated parent as soon as he lives alone and is responsible:

• one or more children;
• An invalid person whom she collected under her roof.

This status can be awarded to a divorced, single or separate person, who alone assumes the financial and educational responsibility of his children. Widows or widowers are considered to be isolated parents, but benefit from tax advantages of a different nature.

Case of an isolated parent living with a loved one

Anyone in a couple (married, PACS or cohabitation) cannot be considered an isolated parent. On the other hand, a person who coexists with a member of his family, descending or ascending, can have the status of isolated parent.

What tax shares for an isolated parent?

Exclusive childcare of the child: number of additional tax shares

Isolated parents living alone benefit from an additional half-share of family quotient for the calculation of income tax, or 1.5 + 0.5 = 2 parts. This increase in sides applies to each of the dependent children. Thus, a person having the status of isolated parent and having exclusive custody of one or more children benefits from:

• 2 family quotient shares with a single dependent child;
• 2.5 family quotient shares with two dependent children;
• 1 additional quotient per child in addition to load.

A widowed person, with a dependent child, benefits from the same number of shares of the family quotient as a married or PACS couple, or 2.5 parts.

Alternating guard: an increase on the part of a distributed family quotient

In the event of an alternating guard, the increase in the share of a family quotient is divided between the two parents. So :

• The isolated parent benefits from a quarter of an additional part for a child;
• And an additional half-share for at least two children.

A person having the status of isolated parent and having one or more children in alternate custody therefore benefits from:

• 1.5 share of a family quotient with a single dependent child;
• 2 family quotient shares with two dependent children;
• 0.5 additional quotient per additional child car.

Note that for each dependent person with an inclusion mobility card with the mention “disability”, the isolated parent can benefit from an additional half share.

When can we check the isolated parent box?

Inform the tax authorities of the change in the family situation after the separation

In the event of breaking of PACS or divorce, the partners have 60 days To inform taxes of the change in the family situation. The parent who has exclusive children’s custody then obtains the status of isolated parent. Income tax of the year of the divorce, separation or rupture of a PACS is calculated according to the family situation in the December 31 of this taxation year. For example, if separation is known to the tax services on December 31, 2024, it will be taken into account for the taxation of income received in 2024 to declare in 2025.

Check the T box at the time of the income tax declaration

To then benefit from the increase in “isolated parent” shares, you must check the box t At the time of the income tax declaration. This information is requested in step two of the online declaration.

How to justify the status of isolated parent?

A proof of isolated parent is a document which proves that the parent alone assumes the financial and educational responsibility of his child (s). This type of document can be requested to access certain benefits or financial assistance reserved for isolated parents.

Act of divorce, separation or death

The act of divorce or separation may prove that the parent is legally separated from his spouse or his partner. If the spouse or partner has died, a death certificate can serve as proof.

Divorce or separation judgment

The divorce judgment may contain information on child care and financial responsibility which may prove the status of isolated parent.

Family booklet

The family book can show the parent’s family situation, especially if the latter is single or if his spouse/partner is not mentioned.

What are the conditions for affecting the isolated parent allowance?

Isolated parents can, under conditions, benefit from the family support allowance (ASF) paid by the Family Allowance Fund (CAF) or the Mutualité Sociale Agricole (MSA).

Family support allowance: principle and conditions

This aid is reserved for people living alone in France and having at least one dependent child for which:

• The other parent has not participated in the interview for more than a month;
• or pays alimony, the amount of which is less than 199.19 euros in 2025.

ASF’s request must be made to CAF or MSA.

ASF 2025 amount

The amount depends on the family situation:

• The amount of this aid is 199.19 euros per month and per child.
• If the other parent pays alimony lower than this amount, the ASF is then equal to the difference between 199.19 euros and the amount of the alimony collected.
• For the reception of a child deprived of the help of his two parents, the amount of aid amounts to 265.50 euros.

Note that this allowance does not have to be declared to taxes.

Ask the caf

To make a family support allowance, you must complete and transmit the CERFA form n ° 12038 to the CAF with the supporting documents requested according to its situation.

What increase in the RSA for a single person?

An increase for isolated parents

Isolated parents who perceive the RSA and which raise only one or more children can benefit from an increase in RSA.

• From birth to the child’s three years, the increase is applied automatically.
• During pregnancy and beyond three years, it is necessary to request it.
• The increase is then granted for 12 months renewable each year.

Amount of the RSA increase

Its amount depends on the applicant’s situation:

• For a pregnant woman, the increased RSA is to 830.21 euros per month.
• For an isolated parent with a child, it is to 1,106.94 euros per month.
• For an isolated parent with two children, it is to 1,383.68 euross per month.
• By additional child, it is 276.73 euros per month.

Isolated parent: What are the other aids?

Isolated parent and childcare help: childcare assistance (AGE)

Isolated parents who find a job or who will undergo training can benefit from financial assistance for the care of their children. To benefit from childcare assistance (AGE), one or more children under the age of 10 should be raised alone. The age is paid by France work in the form of a single payment. Its amount varies according to the number of dependent children and the weekly working time.

Financial intermediation in the event of non-payment of alimony

The isolated parent who encounters difficulties in receiving alimony due by the other parent can contact the Alimony (Aripa). The Aripa first initiates an amicable approach with the debtor parent to obtain the payment of the alimony due. This approach aims to solve the dispute in a collaborative manner and avoid more restrictive procedures.

However, if the debtor parent persists in his refusal or his inability to pay, the Aripa then passes to forced recovery measures.