Question to an expert
What is the maximum amount that I can deduct from my income for the support payments I pay to my ex-spouse for my children?
In their tax return to be prepared in the coming days, taxpayers can, under certain conditions, deduct the maintenance payments they pay. This is the case, in particular, when a parent whose minor child is not attached to his tax household pays the other parent a maintenance allowance, in order to fulfill his obligation of maintenance and education.
For this alimony to be deductible by the tax authorities, proof of the amount paid must be provided.
Two possibilities: either the taxpayer avails himself of a court decision which fixes the amount of the maintenance, or he establishes that the maintenance is proportionate to his resources, to those of the parent who receives it and to the needs of the child, especially given his age.
How do you know if the pension is proportionate to the parents’ resources?
In a stop recent (April 14, 2022), the Council of State makes two clarifications. First, the latter must be taken into account apart from the pension. That is to say without deducting the pension paid, or, for the other parent, without adding the pension received.
In addition, in the case where a taxpayer pays several pensions, it is their total which must be compared to his resources to determine whether their amount complies with the condition of proportionality.