Tax attachment of a child: until what age is it possible?

Putting a major child in the tax household in his parents is a decision that may have significant implications for the tax income tax. It is based on several criteria, including the age condition and personal situation of the child. What are the advantages and disadvantages of tax attachment? How to apply for attachment to taxes? The point on what you need to know to make the right choice.

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When can a child no longer be attached to the tax household?

As soon as the child becomes an adult

A child ceases to be considered as taxation when he reaches a certain age or he acquires financial autonomy. As a rule, a minor child is automatically attached to the tax household of his parents. As soon as it becomes of age, it is no longer so and its tax attachment must be the subject of an explicit request.

Exceptions

In some cases, a major child can still be considered as:

• He is under the age of 21 on January 1 of the tax year;
• He is under the age of 25 and pursues studies on January 1 or December 31 of the school year preceding the income declaration.

Other exceptions exist: children suffering from a handicap and a disability card may be dependent on whatever their age.

What are the conditions for the attachment of an adult child to the tax household?

Age, residence and income conditions

So that the adult child can be attached to the tax household of his parents, he must fulfill three conditions:

• Be under the age of 21 on January 1 of the taxation year, or under 25 if he pursues studies;
• Reside under the same roof as his parents or be responsible for them;
• Do not declare your income independently.

Conditions for a married major child, PACS or family in charge of family

A child PACS, married or family official is no longer considered to be dependent. However, if the adult child or his spouse (if he is married or PACS) is under the age of 21 on January 1 of the fiscal year (or under 25 if he continues his studies); or if he is disabled whatever his age; He can request his attachment either to the tax household of his parents, or to that of his parents-in-law.

In this case, the tax household to which the couple is attached will benefit from a reduction in their income according to the number of attached people (the child, his spouse, but also their possible children).

What are the consequences of the attachment of my adult child?

The tax attachment of a major child has several consequences.

Profit of half an additional half share

If the adult child is single without a family charge, he allows parents to continue to benefit from half a share (or one from the third child) additional in their family quotient and therefore reduces the tax due by the home.

Tax reduction profit

The attachment of the schoolgirl children can make it possible to benefit from certain tax reductions, for example tuition fees, under certain conditions.

Addition of childcare income to the annual income declaration

On the other hand, if the child receives income, the latter must be included in the parents’ income declaration, which can increase their taxation. However, not all income is to be declared. For example :

• internship allowances and apprentices’ salaries, if they do not exceed the amount of the minimum wage;
• The salary of students of 25 at most, linked to student jobs (within the annual limit of three times the monthly amount of the minimum wage).

Is it interesting to attach a major child to the tax household of his parents?

It all depends on the situation of the tax household

The choice of tax attachment of a major child must be the subject of an analysis which will depend on the family and financial situation. Generally, it is more interesting to attach a major child when:

• Parents are imposed in a marginal tranche of high taxation;
• The child receives little or no income (let us specify that the internship allowances, the salaries of the apprentices and the student jobs are exempt from tax if they do not exceed certain ceilings).
• If the child is educated, parents benefit from a lump sum tax reduction depending on the type of establishment attended (high school or higher education).

Better to favor an independent declaration in the event of high income from the student child

However, if the child has relatively important own income, an independent declaration may be more advantageous.

How to apply for tax attachment from his adult child to taxes?

To attach a major child, it is necessary to:

• Fill out a written attachment request signed by the child and parents (or indicate the attachment to his impots account.gouv.fr in the “update section following an increase or drop in income);
• Attach this request to the parents’ income declaration;
• Keep a copy of the request in the event of tax audit.

This request is to be renewed each year as long as the conditions are met.

How to declare his major childhood child at taxes?

Check the box corresponding to the tax attachment of the adult child

When declaring their income declaration, parents must indicate the tax attachment of their adult child by filling the corresponding box. In the event of alternate residence, each parent must declare half of the child’s income.

Deduct alimony and tuition fees of the adult child

They can also:

• Deduce alimony if the child has chosen to declare their own income;
• Indicate tuition fees eligible for a tax reduction.

If in doubt, it is advisable to make a simulation on the tax site or to contact the tax services.

The tax attachment of a major child is a decision which must be taken according to the composition of the household and its financial situation. It is essential to measure the advantages and disadvantages before making your choice.