Do I have to declare my adult child's income?

Adult child and attachment to the tax home

As soon as a child reaches the age of majority, he or she is in principle taxable personally and has to make his or her own declaration (even if he or she has not received any income). But if it remains at your expense, you can attach it to your tax home, which allows you to enjoy benefits, depending on the situation:

• adult and single child: increase in the number of shares for the calculation of the family quotient;
• child who is married, past or in charge of a family: income allowance (for the 2023 income tax, allowance of €6,674 per connected person, your child, his/her spouse if he/she is married or past and each of his/her children);
• school children: tax reduction (secondary school: €153; higher education: €183).

How is the attachment request made?

Your child should give you a written request for attachment signed which indicates that it waives personal taxation (one application per child). It will have to be kept because it can be requested in case of control by the tax authorities.

Under what conditions?

Attaching an adult child to your tax return can be done in the following cases:

• your child is under 21 years of age at 1^er January 2023;
• your child is under 25 years of age at 1^er january 2023 and studying at 1^er January 2023 or December 31, 2023.
• unlimited age attachment for adult disabled children.

In the case of separate taxation of the parents, an adult child may apply for reunification only to one or other of the tax shelters.

You can do a calculation simulation for the 2024 return, including your child's attachment, with the tax simulator.

Payment of maintenance

If your child files his or her own return and does not have sufficient income, you can opt for another solution: to pay him or her child support payments that will be deductible from your taxable income.

• For 2023 revenues: up to €6,674 ;
• If you are hosting your child: deduction of €3,968 (without proof).

If you are deducting child support, the young person must declare the amount you pay him as such.

You will have to provide proof of the actual payment of maintenance and the state of need of your child (lack of sufficient income).

What should be declared?

If your child is connected to your tax-paying household, you as a parent have to report on your own return the income they received in the full year (for the 2024 return, the income they received in 2023).

Note that some income does not have to be reported because it is not taxable.

The following shall be exempt from income tax:

• traineeship allowances and apprentices' wages, if they do not exceed the annual minimum wage (i.e €20,815 income received in 2023); only the excess share is taxable;
• salaries of students up to 25 years of age (student jobs) up to an annual limit of 3 times the monthly minimum wage (i.e €5,204 income received in 2023); only the excess share is taxable.

Income from professionalization contracts must be reported.

For more information on what you must report if the young adult is attached to your return, or what the young adult must report if he or she makes a separate return, see the Service-Public.fr Income Tax - Report amounts collected by a young person.

You have a minor child

Minor children are taxed at your expense for income tax purposes. Children are entitled to an increase in the number of family quotient shares.

For more information on how to include children on your tax return, see the Service- Public.fr which presents you with all types of situations: Income tax - dependent minor child.