Do you have a child from the 2005 generation, who came of age in 2023? By default, the tax authorities count it as your responsibility. However, he can choose to complete his first declaration, for the entire year or not.
18 years old! In France, reaching the age of majority allows your child to access new rights, but also certain obligations: notably that of submitting to income tax.
This does not prevent him, however, from remaining attached, if he wishes, to your income tax return. Better, if he turned 18 during the year 2023 (even on January 1), so if he was born in 2005, then he remains, by right, considered as dependent by the General Directorate of Public Finances (DGFiP). This is even the default choice proposed in the declaration form, at least for the children that you have so far declared as residing in your home.
Which children can I attach to my tax return?
Validate and circulate, report nothing? Not so fast. If your child already has incomeit exists several options for declaring them.
Default option: your child having reached the age of 18 in 2023 remains your responsibility. However, he is supposed to file his first declaration to declare any income received from the date of his majority.
Option 2: you (and your adult child) prefer that he or she remains your charge for the whole of 2023? Easy: leave them in the list of dependents, add their possible 2023 income to the corresponding boxes (1CJ, 1DJ, etc.) and ask your child to sign a request for attachmentkeep at home on plain paper, in case the tax authorities audit you.
Option 3: you and your adult child choose to distinguish your income over a full year. In this case, the child having turned 18 in the year 2023 must no longer be among the dependents in 2023 and he must file his own income tax return for a full year.
Taxes: what income to declare for a related adult child?
What effect on the family quotient?
Whether the child is attached for the full year or for a partial year (before the age of 18) changes nothing for the calculation of the family quotient: this is the situation of January 1, 2023 which is taken into account (except in exceptional circumstances, particularly if you want to deduct alimony).
Please note: if the child is continuing his or her studies and you want to request higher education tax reduction (183 euros per child, box 7EF), it is necessary that he be attached to your household for the whole of 2023. In other words, you cannot request this reduction if he files a personal declaration, even for half a year.
Be careful the first year after reaching the age of majority
Is your child from the 2004 generation and turned 18 in 2022? Please note, this is one of the frequent errors pointed out by the DGFiP: My child has become an adult and I forget to attach him to my income tax return.
The year following their majority, your children are no longer automatically counted as your dependent and become fiscally independent, continues the DGFiP on Oups.gouv.fr. Therefore, your children are no longer indicated on your income tax return and must file their income tax return in their name. You are responsible for decide or not on their tax affiliation.