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A child is in principle taxable upon reaching the age of majority, even if he or she has no income. But it can be advantageous for parents to attach it to their tax household. Capital explains why.
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– In certain cases, it is possible to attach your adult child to your tax household.
Who says majority says driving license, studies, but also… income tax return. By blowing out 18 candles, your child becomes taxable. And yet, he will not necessarily have to file his 2024 income tax return. Because if he has not yet left his family nest and therefore remains your dependent, you can attach him to your tax household. Which has many advantages for you as parents. Increase in the number of shares for the calculation of the family quotient, allowance, tax reductions, etc. Capital make the point.
First scenario: your child is an adult and single. By attaching it to your tax household, you increase the number of shares for the calculation of the family quotient, with a maximum reduction in your tax of 1,759 euros per half share. But you can also be responsible for your married or civil partner child, who may himself be responsible for a family. This situation offers you a reduction on your taxable income of around 6,674 euros per connected person, whether it is your child, their spouse or their children. Finally, you can benefit from a tax reduction if your adult child is in school in a high school (153 euros) or in a higher education establishment (183 euros).
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How to register your child and declare your income?
To attach your child to your tax household, the latter must nevertheless submit a signed written request for attachment, in which he indicates that he renounces being taxed personally. Be careful to keep this document carefully, as it may be requested in the event of an audit by the tax administration. “In the event of separate taxation of the parents, an adult child can only request to be attached to one or the other of the tax households”specifies the site service-public.fr.
By attaching your adult child to your tax household, you must, as a parent, declare the income he received during the year 2023 – unless it is not taxable. No need to provide information on internship allowances and apprenticeship salaries if they do not exceed the annual minimum wage (i.e. 20,815 euros). If, however, your child’s income from internships or apprenticeships is higher, then only the excess portion is taxable. Conversely, income from professionalization contracts must be declared, whatever their amounts.
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However, you cannot attach your adult child to your tax household indefinitely. For the 2024 income tax return, the latter must be under 21 years old on January 1, 2023 or under 25 years old on January 1, 2023 if he continues his studies on that same date or on December 31, 2023.
Paying alimony, the other option to consider
After the age of 25, your child must therefore declare their income themselves. If these are insufficient, you can pay him alimony which will be deductible from your taxable income. And this, within the limit of 6,674 euros for the 2024 declaration on income received in 2023. If you accommodate your child, you can deduct up to 3,968 euros without proof. Obviously, your child must declare the amount received to the tax authorities. In the event of an inspection, you will need to provide proof of effective payment of alimony and the absence of sufficient income for your adult child.
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