Last year, your child may have had the unpleasant surprise of having to pay council tax for their accommodation. In fact, taxpayers, parents of adult children or married children still attached to their tax household, did not have to provide essential information: the address of their children. This year 2024, to prevent children from mistakenly receiving housing tax on second homes for their accommodation, a line has been added to the declaration.
A new statement to indicate in the declaration
On the old declarations, parents whose children are still attached to their tax household had to mention the “Number of single adult children without children” in box J, or the “Number of married/unmarried civil partnership children responsible for families” in box N, depending on the situation. The tax administration also asked to specify the name, first name, date and place of birth of the child concerned. One piece of information missed, however: the children’s place of life, which has created numerous disputes In fact, without this clarification, the tax authorities considered the parents’ home as the children’s main residence. As a result, students saw their student accommodation subject to housing tax on secondary residences. .
To avoid making the same mistake, for the 2024 campaign, parents of adult or married children attached to their tax household must, in their tax return, indicate the address of the latter, if the entire family does not live under the same roof. The number, street, postal code and municipality of residence must be entered in the paragraph “Joining in 2023 of adult or married children” of the declaration form (2042).
What is the purpose of a child’s tax attachment?
Each minor or adult child in your care gives you additional half-tax shares. This is an essential element because it influences the amount of the family quotient, which serves as a reference for establishing the amount of your income tax. The attachment of a child who is married, in a civil partnership or responsible for a family even offers parents a reduction on their taxable income of 6,674 euros per person attached.
However, “the attachment of adult children is not automatically renewed from one year to the next“, recalls the tax administration in its practical brochure 2024. It can be requested on the condition that the child is under 21 years old on January 1 of the tax year, or under 25 years old if he is continuing his studies. If the child is a student, he must “hold a student card or other document justifying continued studies on January 1 or December 31 of the tax year“, explains Bercy.