Has your child reached majority in 2021? By default, the tax authorities account for it at your expense. He can however choose to complete his first declaration, for the entire year or not.
18 years old! In France, the fact of reaching majority allows your child to access new rights, but also some obligations: in particular, that of submitting to income tax. This does not prevent him, however, from remaining attached, if he wishes, to your tax return. Better, if he turned 18 during the year 2021 (even on January 1), he remains, by right, considered as dependent by the Directorate General of Public Finances (DGFiP). This is even the default choice proposed in the declaration form, at least for the children you have so far declared as residing in your home.
Taxes 2022: which children can I attach to my tax return?
Validate and circulate, nothing to report? Not so fast. If your child already has incomeit exists several options to declare them.
Default option: your child who turns 18 in 2021 remains your responsibility. However, he is supposed to file his first declaration to declare any income received. from the date of his majority.
Option 2: you (and your adult child) prefer that he stays your charge for the whole of 2021? Easy: leave him in the list of dependents, add his eventual 2021 income to the corresponding boxes (1CJ, 1DJ, etc.) and ask your child to sign a request for attachmentkeep at home on free paper, in case the tax authorities control you.
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Option 3: you and your adult child choose to distinguish its income over a full year. In this case, the child having turned 18 in the year 2021 should no longer be a dependent in 2021 and he must file his own tax return covering a full year.
Taxes: what income should be declared for a related adult child?
What effect on the family quotient?
Whether the child is attached to the full year or to a partial year (before turning 18) does not change anything for the calculation of the family quotient: it is the situation of January 1, 2021 which is taken into account (with some exceptions, especially if you want to deduct alimony).
To know: if the child continues his studies and you want to request the higher education tax reduction (183 euros per child, box 7EF), it is necessary that he be attached to your household for the whole of 2021. In other words, you cannot request this reduction if he files a personal declaration, even for half a year.