What income should be declared for a dependent adult child?

In principle, all adults fill out their own tax returns. However, if your children are currently 26 or under, they may be included in your tax household in some cases. You must then declare all or part of the income of your related children.

Your children are already 18 years old and therefore of legal age? You are now not obliged to fill out your own income tax return. If you wish and with their consent, you may continue to count them among your dependent children. In this case one speaks of tax garnishment.

Up to what age can you claim these for tax purposes?

A child of legal age may garnish for as long as it has, regardless of its professional and family situation under the age of 21 on January 1 of the year in which the tax return is filed. Pay attention to the calendar puzzle! This declaration for 2022 relates to income for 2021. Children born in 2000, 2001 or 2002 can therefore be included in any case: they celebrated their 19th, 20th or 21st birthday last year. These attachable children can therefore already be 22 years old when the declaration is submitted this spring if they were born at the beginning of the year.

Taxes 2022: The deadlines for the tax return

When your child turns 18 in 2021

You have the choice! By default, a child born in 2003 is counted as you by the tax authorities relatives in 2021. Your young adult is therefore likely to be prefilled in the Unmarried children under 18 line. This allows you to benefit from the family quotient system.

However, your child can make their first statement if they wish. In this case, two possibilities. The first, halve the year: You declare his earnings up to the age of 18 and your child declares his earnings separately after he comes of age. Second possibility: the 2021 adult child declares his own income for the whole of 2021 (Warning, in this case you will not benefit from a share or a half share).

If your child continues his studieshe can apply to join your tax household as long as he has done so under 25 years of age on January 1 of the year in question (January 1, 2021). Students who were born in 1996 or later cohorts can therefore be included. You are therefore on the day of the declaration in the year of your 26th birthday. In order to apply for arrest, students must be able to justify the continuation of their studies, for example by a student IDon January 1st or December 31st of the year 2021.

Note: whether you live with your parents or not has no bearing on the tax relationship. Disabled children, regardless of their age, can also be accommodated. Additionally, if the related children are married or live in a PACS, the connection is global: it includes your child, their spouse, and all children.

Also read: Disabled children, married children, disabled… Who is included in your tax household?

Where should the connection be declared?

In order to apply for the tax attachment of your adult children, you must state the number of attached adult children in your income tax return Box J (only child) or the Fall (Kindermann or PACS). Fields in field D for the paper declaration (seizure framework in 2021 of adult or married children), Step 2 (Your family situation) for the online statement. You must also provide the identity of the attached children.

Namely: the attachment is not automatically renewed. You must therefore apply for it every year via your income tax return.

Sample letter for the attachment application

Every child has to sign an application for attachmenton free paper, on the following model:

I sign [nom, prnom, adresse, profession ou qualit, date et lieu de naissance] Application for attachment to the tax budget of [mes parents, ma mre, mon pre]. Date and signature.

Do not enclose this letter with your return, just keep it so that you can present it to the tax authority in the event of a tax audit.

attachment and separation

If the parents, separated or divorced, are taxed separately, the parent who does not benefit from the union can deduct alimony from their income. However, be careful in the special case of a change of residence: the tax authorities determine that the income of the related child must be the same shared between both parents.

Where is the income of the dependent children to be declared?

You must declare all of the dependent children’s earnings by entering them in the boxes 1CJ, 1DJ, etc., possibly 1 CP and then, if you are unemployed, the heading Your income, salaries, wages (Step 3). Please note: In contrast to your income and that of your later spouse dependent children’s income is not prefilled!

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Do I have to state all the income of the related children?

If the related adult child was employed (and therefore was 21 years of age or younger in 2021), you must report all of their wages or other income in Box 1CJ.

If your related child is pupilson the other hand, part or even all of his compensation may be exonre. This is the case with a stock exchange granted by the state or local authorities based on social criteria: the total amount received is tax-free and therefore does not need to be declared!

For the jobs studentsprovide the financial authorities a exemption limitset three times the monthly amount of the minimum wage, ie 4690 euros in 2021. For this 2022 declaration, the 2021 salaries from study-related activities were not declared if they were less than 4690 euros. In addition, the part of the salary that exceeds this limit must be stated in the income statement for the tax household.

For students who have graduated steps rmnrsis the bonus received for the year 2021 exonre within the limit of 18760 euros. This exemption limit also applies to trainees with a training contract. In the case of a professionalization or qualification contract, on the other hand, there is no exemption: All income generated in this way must therefore be declared.

For adult children: How is the first tax return submitted?

In addition, if your related children continue their studies, you can benefit from a rduction d’imptHeight of 183 euros per child student. To do this, you must tick the box 7EF the number of children studying (7EG with changing residence), the heading discounts and tax credits.

Tax garnishment of adult children: is it really profitable?

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