Until what age can we be attached to your parents fiscally?
In principle, as soon as the child becomes of age, he must fulfill his own declaration of income, whether taxable or not. The first declaration comes the following year when he reached the age of 18. For example, a young person having celebrated his 18th birthday in 2024 must make his first declaration in 2025. However, if the adult child fulfills certain conditions, he can remain with his parents and be attached to their tax household.
What are the conditions for the attachment of a major child to the tax household of his parents?
Age conditions for the adult child to remain
Tax attachment is possible if the student is aged under 21 On January 1 of the taxation year, or under 25 if he continues his studies. Thus, if the young person was 25 years old on January 1, 2024, he must declare his income individually in 2025.
Request for attachment to the parents’ tax household
The connection request must be made each year during the income tax return. It thus makes it possible to include the income received by the young person, from the date of his majority until December 31, to those of his parents. The attachment is also possible for parents-in-law if the married child or PACS is considered to be responsible.
Is it more interesting to attach or detach your adult child from the tax declaration?
Reduction in the amount of income tax with a dependent child
Attaching his adult child has several advantages. The first, increase the family quotient and therefore reduce the amount of income tax. The second, benefit from a tax credit for tuition fees per child registered in higher education. In addition, if they meet the conditions, parents can affect certain social benefits (family supplement, housing allowances …).
Wage tax exemption received during a student job or internship
In addition, the wages received by the student as part of a student job are exempt up to a certain ceiling (for the 2025 declaration up to 5,318 euros). Likewise, the gratuities paid during an internship or a training period in a professional environment also benefit from an exemption within the limit of the annual amount of the minimum wage (21,273 euros for income received in 2024). The attachment can therefore lighten the overall taxation of the household.
Inclusion of the child’s income and impossibility of deducting alimony
However, the student’s tax attachment involves declaring his income. If they are important, they can significantly increase the taxable income of the tax household and, thus, the amount of the tax. In addition, it is not possible to deduce from global gross income the alimony paid to the adult child. For taxpayers with a high taxation section, the deduction of alimony is sometimes more advantageous than the benefit of additional shares.
Tax simulator
It is therefore important to take these different elements into account in order to determine what is the most favorable solution for both the student and his parents. To do this, the government provides an online and free simulator. You just have to indicate your income, those of the student and the most common charges.
Why declare his taxes alone by being a student?
Be imposed on a low basis
Declaring their income individually allows the student to be imposed on an often very low, even zero basis. In addition, after his first declaration, he obtained a reporting notice for tax (ASDIR) which enabled him to justify his income and charges during procedures with third parties (banks, donors, administrations …) or request for a bank loan, lease or social assistance.
Benefit from the activity bonus
If he receives a professional activity whose net monthly income is greater than 1,104.25 eurosit can benefit from the payment of the activity bonus. This aid intended to supplement the income of workers to modest resources replaces the RSA activity and the employment premium.
Deduct alimony from your parents’ income
When the adult child declares his income himself, he allows his parents to deduct the alimony they pay from their overall income.
How to declare the income of your child depending on taxes?
Request for tax attachment
The young adult must fill and sign a tax attachment request in which he expresses his desire to give up being personally imposed. Parents must keep the certificate on honor in the event of tax audit.
Declare the attachment to taxes.gouv.fr or during the tax return
During the annual income tax return, the attachment of the adult child must be declared in the Page D section 2. It is also possible to report it directly online on taxes.gouv.fr in its personal space, in the section “Manage my sample at source”.
Integrate the student’s income into his declaration
When a student is attached to the tax household of his parents, his income must be integrated into the family income tax return. However, wages drawn from activities in parallel with studies (student job, learning, internship) can be exempt up to a fixed ceiling each year (see above). In case of exceeding, only the excess is taxable. It is therefore essential to inform the nature of the income during the declaration.
The student must declare his income if he is not taxed tax
In the event of attachment to the tax household of his parents, the student has no personal income tax return to be taken out. Otherwise, and even if it is below the tax threshold, it is nevertheless required to make a personal income tax return.
Is it possible to deduct the alimony from the adult child from his taxation?
If the adult student chooses not to be attached to the tax household of his parents, the latter can pay him alimony deductible from their taxable income. This alimony must be justified by the needs of the student and the inability to provide alone to his needs. The deductible amount is capped at 6,794 euros For the 2025 declaration for a student living outside the family home or 4,039 euros If the child lives in parents. This option is interesting if the student has modest income.
Who must declare the student’s income in the event of a divorce?
In the event of a divorce, the tax attachment of the adult child depends on the parent with whom he is attached. If the student is the responsibility of both parents, he can choose to attach himself to one or the other. Please note: only the designated parent will be able to integrate the student’s income in their income tax return, and benefit from the benefits related to the tax household. In the absence of attachment, the two parents can possibly deduct a share of alimony.
