Single parents are entitled to a helping hand from the tax authorities to pay less income tax. But to take advantage of it, here are the conditions to follow.
People who live alone, with at least one dependent or attached child on the income tax return, can check the T single parent box. Like any device allowing tax reduction, this box is accompanied by strict conditions. Better to check them before checking!
What is it like to live alone?
Living alone meets a precise definition. This is not the case when there is cohabitation. Unless you live with a parent (father, mother, brother, sister, etc.), there must be no person in your home, other than yourself, your dependents or those connected to you or even an invalid person taken care of under your care. roof.
This situation is assessed on January 1 of the tax year, except in the event of a change in family status (marriage, civil partnership, divorce, separation, etc.). In this case, the tax is calculated according to your family situation on December 31. In this case, for the declaration to be made by June 6 at the latest on your 2023 income, the situation as of December 31, 2023 applies.
The case of temporary absence of cohabitation
Please note, you cannot declare that you are living alone on January 1 if you live with the same person before and after this date. The condition of living alone cannot be satisfied by a temporary absence of cohabitation for occasional reasons such as vacations, business trips…
It is common to find yourself in the situation of a single parent after a divorce or separation. In this case, if both parents continue to provide for the needs of the child, it is not clear whether one is isolated or not in the eyes of the administrations…
In the case of alternating residence, the answer is yes. Each parent can declare themselves a single parent even if the child is in alternate residence. The only subtlety is that the advantage provided by box T is then distributed between the two parents. If the child is in sole or primary custody with one of the two parents and the other pays child support, the person caring for the child can claim the status of single parent. However, he must declare the alimony received.
What effect on the tax calculation?
Checking box T, which some taxpayers forget to do, grants an additional half-share on top of the half-share per child. A definite boost to reduce the amount of taxes paid. The advantage is however limited to 4149 euros for the share granted to the single parent who raises one or more children alone, in respect of the first dependent child.
In the case of a child in alternate residence, the advantage is a quarter of a share, if there is only one child in alternate residence. If there are at least two, box T grants a half share. In this case, the tax advantage provided by the half share allocated for each of the first 2 children (0.25 share for the child and 0.25 share for box T) exceeding one share is limited to 4149 euros/2 , explains the 2023 brochure for the income tax return.
Furthermore, if you are alone with children in alternate residence, but also with children in main or exclusive residence or disabled people or attached single adult children, the family quotient increase linked to box T is 0.5 go.
In any case, be wary of false statements. The tax authorities keep a watchful eye, particularly when two cohabitees declare their income at the same address even though one of them has checked the T box.. Ditto when one of the spouses resides at another address, while both live under the same roof.
This fraud, often used to maximize the aid granted by the Family Allowance Fund to single parents, is particularly tracked thanks to the reconciliation of information between the different administrations, what is called data mining.
Box V rather than box T
Widows or widowers cannot claim box T. Indeed, if they have dependents or dependents, they benefit from the same number of shares as a married or civil partnership with the same number of dependents, which is more favorable. In this case, check the V box.