How to declare your taxes with children?

[Mise à jour du 7 avril 2023 à 16h08]. Since April 6 and until April 26, taxpayers who declare their income on a paper form are beginning to receive their pre-completed tax return in the mail, said the Directorate General of Public Finance (DGFiP). For those people who cannot declare online, the deadline for filing paper declarations is fixed at May 22, 2023 at 11:59 p.m. (including for French residents abroad), the stamp of La Poste being authentic. French people who file their tax return online will be able to do so from Thursday 13 April and will benefit from an additional period depending on their place of residence. Here are the different deadlines according to the departments and our tips for properly completing your tax return if you have children.

What are the tax filing dates?

This year, the online reporting service opens on Thursday, April 13, 2023. Here are the dates of the declarations according to your department:

• Departments from 1 to 19: reporting deadline, until May 25, 2023.
• Departments from 20 to 54: until June 1, 2023
• Departments from 55 to 976: until June 8, 2023.

What are the conditions for the tax credit for childcare expenses?

The tax credit is 50% of child care expenses (excluding food costs and after deduction of family aid). It is intended for parents with one or more dependent children, but also for grandparents whose grandchildren are attached to their tax household. Several conditions must be met to obtain it:

• The child must be under 6 years old 1^er January of the tax year
• The child must be in the care of the parent or grandparent
• The child must be looked after by a maternal assistance or a childcare establishment (nursery, daycare center, etc.)

What are the child care tax credit limits?

The expenses taken into account include wages and social security contributions paid to the childminder. They were previously limited to 2,300 euros per child cared for and 1,150 euros in the event of joint custody. Consequently, the amount of the tax credit could not exceed 1,150 euros per child, and 575 euros in the event of alternating residence.

From now on, with the finance law for 2023, the ceiling is 2,300 euros to 3,500 per dependent child, which also changes the situation for the amount of the tax credit. The amendment also specifies that in the event of joint custody, the credit would be shared between the two parents. In any case, remember to deduct the aid received by the Caf, in particular for the supplement for childcare.

Can we benefit from the tax credit if the child is looked after in a leisure centre?

Yes ! Whether your child is welcomed in the morning, in the evening or on Wednesdays, know that expenses related to leisure centers give rise to the same tax credit.

What amounts for the reduction of children’s school fees?

A tax reduction is provided for children’s school fees, but the amounts depend on the level of education, depending on whether the student continues his or her education in college, high school or in higher education.

It corresponds to number of parts from which you can benefit depending on your situation (married, PACS, alone or cohabiting) and the children in your care. Thus, certain cases entitle you to additional shares which will reduce your taxes. For example, if you are a married or PACS couple and subject to joint taxation, you are entitled to 2 shares of family quotient. An increase in shares is then granted to you if you have dependent children (minor or single adult):

• 2 parts from a child for people living alone, against 1.5 shares for people living together. And for each other child, you are entitled to an additional half share.
• For married or PACS couples, subject to joint taxation, two shares of the family quotient are allocated to them, then a half share for each number of additional dependent children and a full share from the third child. However, the tax reduction linked to the family quotient is limited to €1,592 for each additional half-share and 796 euros for each additional quarter share.

Your baby was born in 2022?

Think well record your child’s marital status in your statement since any birth during the year entitles you to a half share or an additional share depending on your family situation, regardless of their date of birth (even as of December 31, 2022). If your baby is born in early 2022, you can report the birth online in the “Manage my withholding tax” section, so that you can update the income tax return prepared in spring 2023.

In this case, the child remains dependent on the parent with whom he usually resides and who takes care of him on a daily basis. In the case of alternating residence, on the other hand, each of the two parents can benefit from a increase in shares, equal to half of that granted in the case of exclusive residence. Thus, if the child gives right to a share, the parents will benefit from a half share each.

Deduction of child support

In case of shared custody Following a divorce or separation, you cannot deduct any pension, because you benefit from a increase in the number of shares. On the other hand, in the absence of judgment, you can deduct an amount corresponding to the execution of your maintenance obligation. You must then be able to justify your payments (be careful, the costs incurred by the right of access are not deductible).

If your (adult) child still lives with you

You can deduct child support if your child is not attached to your tax household for income tax and that his income is insufficient (he is continuing his studies or is unemployed). The amount of the deduction is limited to 3,592 euros (double if your child is married or civil partnership). It mainly covers accommodation and food expenses. The total deduction including other expenses such as school fees for example, cannot exceed 6042 euros per child. Moreover, if you only accommodate your child for part of the year, this sum is reduced in proportion to the number of months concerned. If a month has started, it is counted as a whole.

If your (adult) child no longer lives with you

► If you have chosen not to attach your adult child, you can pay him a alimony without hosting it. It can be a pension for a child who is continuing his studies or who is unemployed. Indeed, if his income is insufficient, you can opt for this solution. You just need to provide the proof of alimony payment and your child’s lack of sufficient income. In all cases, an income simulation is possible to find out if it is preferable to attach your child or, if he is of age, to pay him a pension so that he can file his own income tax return.

► Thus, if you are a couple and you have joint taxation, you can deduct your expenses within the limit of 6,042 euros per child (whether or not they are single), 12,084 euros if your child is single, with children and you support them, or if they are married or in a civil partnership and you help the couple. Your child must also declare the pension that you pay him.

► The amount of the ceiling limit is the same whether you are separated or taxed separately. In this case, each of the parents can deduct their expenses. Note that if only one parent pays the pension to the adult child, the deduction is doubled.

You can request the attachment of your child if he is under 21 on January 1 of the tax year. For those under 25, they can also be attached to their parents provided they continue their studies on the same date. Please note: you will still have to add to your income those received by your child. This solution does not add a share of the family quotient, but it does exempts your child from taxes. On the other hand, if your child is of legal age and single, and therefore has no dependents, you can request a connection which will allow you to benefit from increase in the number of shares for the calculation of the family quotient. If he is married, in a PACS or with children, you can then benefit from an allowance of 6042 euros per attached person (your child, his spouse and their children) on your income.

How does the immediate tax credit advance work?

Parents of children over the age of 6 who have their children looked after at home will be able to benefit from the immediate advance of the tax credit. Families, whether or not they are subject to income tax, can be reimbursed as soon as the service is billed to the personal services company. Previously, you had to wait several months to get the refund. This new system comes following the adoption of the Social Security financing law for the year 2022.