This page has been automatically translated. Please refer to the page in French if needed.
Taxes 2023
Lone parent: Don't forget to check box T on the tax return
Publié le null - Legal and Administrative Information Directorate (Prime Minister)
Box T of the tax return can bring significant benefits to single parents, including an additional half share. Single parent, don't forget to check it off! Service-Public.fr provides you with an overview of the information you should know.
![Image 1](https://www.service-public.fr/webapp/images/actu/actuextralarge/I3783.jpg)
Box T: For whom?
Box T lone parents Personal Information
Warning
if you're in a cohabitation, you can't report single parent
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 3e as a child, every child counts for a share.
FYI
for the 2022 income tax, the tax benefit generated by the additional share granted for the first dependent child is limited to €3,959.
Please note
the tax benefit is divided by two in the case of alternate residence between the two parents. Everyone will be able to declare themselves single parent
Box L for parents whose child has left the tax home
If you lived alone on the 1er January 2022 (or 31 December 2022 in the case of divorce/separation/breach of Civil partnerships in 2022), check the box in box L Situations that may qualify for an additional half-share - Single, divorced, separated, widowed
Additional topics
Service-Public.fr
Service-Public.fr
Service-Public.fr
Service-Public.fr
General Directorate of Public Finance
General Directorate of Public Finance
Ministry of Finance
Agenda
Plateforme Mon Master
Du 4 juin au 31 juil. 2024
Publié le 06 juin 2024