Lone parent: Don't forget to check box T on the tax return

Box T: For whom?

Box T ‘single parents’ refers to persons living alone with at least one dependent child or a person with disabilities living under his/her roof. This information is to be completed in Step 2 of your "Personal Information" online return or in Box B of Form 2042 for the paper return.

When is your situation taken into account?

The family situation is assessed on December 31 of the year of the change of situation (breakdown of CIVIL PARTNERSHIPS, separation, divorce), i.e. your situation on December 31, 2022 for your 2022 income to be reported in 2023. You do not have to justify your situation, it will be done automatically, but only to report these changes to the tax administration.

The benefits you receive by checking the T box

Profits are based on the number of tax shares you can declare, which affect your family quotient. The number of shares affects the amount of tax: the larger the shares, the lower the tax. Box T allows an additional half-share. Whereas for a couple, the first child represents half a share, for a single parent, the child will represent a full share.

The scale of shares for single parents is as follows:

• Single parent with 1 dependent child: 2 tax shares
• Single parent with 2 dependent children: 2.5 tax shares
• Single parent with 3 dependent children: 3.5 tax shares

From 3^e as a child, every child counts for a share.

Box L for parents whose child has left the tax home

If you lived alone on the 1^er January 2022 (or December 31, 2022 in the case of divorce/separation/breakdown of Civil partnerships in 2022), check the box in box L "Situations that may entitle you to an additional half-share - Single, divorced, separated, widowed" on your 2022 tax return. This box L allows you to keep a half tax share for life even if your child no longer lives under your roof. The conditions are that it is no longer attached to your tax home, that you have raised it for at least 5 years and that you live alone, without any dependants. The duration of 5 years may be continuous or discontinuous. It must be affected for at least one child.