Single parents get a boost from the tax authorities to pay less income tax. But to take advantage of it, there are conditions to respect. Explanations.
People who live alone, with at least one dependent or attached child on the tax return, can tick the T single parent box. Like any device to reduce tax, this box is subject to strict conditions. Better to check them before ticking!
What is it to live alone?
Living alone responds to a precise definition. This is not the case when there is cohabitation. Unless you live with a relative (father, mother, brother, sister, etc.), there must be no one in your home, other than yourself, your dependents or related persons or even a disabled person taken in 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 31 December. In this case, for the declaration to be made by June 8 at the latest on your income for 2022, the situation on December 31, 2022 applies.
The case of the temporary absence of cohabitation
Please note that you cannot declare that you are living alone on January 1 if you are cohabiting with the same person before and after this date. The condition of living alone cannot be satisfied by a temporary absence of cohabitation for specific reasons such as holidays, business trips…
It is common to find yourself as 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 authorities…
In the case of alternate residence, the answer is yes. Each parent can declare themselves as a single parent even if the child is in alternating residence. The only subtlety is that the advantage provided by square T is then divided between the two parents. If the child is in sole or primary custody with one of the two parents and the other pays alimony, the person who has the dependent child can take advantage of 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 in addition to the half share per child. A definite boost to reduce the amount of taxes paid. The advantage is however limited to 3959 euros for the share granted to the single parent raising one or more children alone, as 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, the T box 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 3959 euros/2 , explains the 2023 brochure for the declaration of income.
In addition, if you are alone with children in alternating residence, but also with children in main or exclusive residence or disabled persons or single adult children attached, the increase in family quotient linked to box T is 0.5 go.
In any case, beware of false statements. The tax authorities keep an eye out, especially when two cohabitants declare their income to the same address when one of them has ticked the T box.. Ditto when one of the spouses lives 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 through the reconciliation of information between the various administrations, which is called datamining.
Square V rather than square T
Widows or widowers cannot claim box T. Indeed, if they have dependents or related persons, they benefit from the same number of shares as a married or civil partnership couple with the same number of dependents, which is more favourable. In this case, check box V.