Certain taxpayers can benefit from additional half-shares, useful to reduce the amount of their taxes. Find here the boxes to check in the 2024 declaration for your 2023 income.
As the deadline for declaring your income approaches, it would be a shame not to take advantage of an extra half share. Depending on your situation, here are the boxes to check on your tax return to benefit from it.
Box T. Being a single parent, that is to say living alone with one or more dependent children, entitles you to an additional half share. The advantage is however limited to 4149 euros in respect of the first dependent child.
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Case L. To qualify, you must live alone and have raised the same child for at least 5 years during which you were alone, that is to say as a single parent. It is therefore not possible to check boxes L and T at the same time. If you have raised several children alone, one of them must have been raised for at least 5 years to be eligible. box L. In all cases, the children must no longer be attached to your income tax return, and you must attach a sworn statement to the declaration (failing this, the administration may request it). The tax advantage linked to this half-share cannot exceed 1050 euros for 2023 income taxation.
The disability situation
Boxes P and F. If you are the holder of a disability card, a military pension or a work accident card for disability of at least 40%, checking box P in the Tax household situation section entitles you to half -additional share. If your spouse meets these conditions, then check box F. The two boxes are combined if both declarants hold the disability card. For a person declaring alone, box P can be combined with the situation of single parent, where applicable.
Fighter or war widower card
Case W. It is reserved for a single person aged over 74 on December 31, 2023 and holder of the fighter card or a widower aged over 74 whose deceased spouse had the fighter card and benefited from the half share in his lifetime.
Box S. It applies to a couple where one of the two declarants aged over 74 holds a fighter card.
Box G. It is intended for a person receiving a war widow’s pension.
The tax advantage attached to the additional half-share for these three boxes is limited to 1759 euros for 2023. However, if this ceiling is reached, you benefit from an additional tax reduction of a maximum amount of 1753 euros, indicates the tax authorities.
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