Whether or not to reunite your children with your home is the best option.

Your kids are young and you think it’s interesting, financially speaking, to claim a tax connection? To find out, you need to run the simulation …

The question of tax connection arises only if you have an adult child or student child. The attachment can be claimed for children under the age of 21 who are at the beginning of the year related to the declaration (who were born after 2000 or 2022 tax), or under the age of 25 (born in 1996 or later) if they continue their education or even For those who turned 18 in 2021 (born 2003).

How to connect your children with your tax family

Are tax attachments to adult children still attractive?

The calculation of the opportunity is clear! North of Charlie Tournayre, Director of Heritage Engineering at Thessalonica. But beware: connections are not always attractive to parents. Attaching a working child can be a miscalculation. It all depends on whether the child is earning and whether he is a student.

The first reflection is to imitate your personal situation, Charlie Turner continues. Either using the official simulator, or checking two formulas directly in your online announcement. Must be tested Two or even three options: Connects your children on the one hand, and without attachment on the other but possibly excluding maintenance. And it obviously needs an extra simulation, for the child alone, in the absence of attachment.

It all depends on whether the child is earning and whether he is a student

When you don’t peg your kidsYou can really benefit from one MaintenanceCeiling 6042 Euros. This allowance declaration box 6 EL It can be deducted if the adult child is not dependent, and if this child needs financial support. It can be cut The baby is with you or not, But if the public treasury asks you to do so, you must be able to present proof of pension payment and the cost (rent, food, etc.) requirements. And the adult child must declare these amounts in the Category Resource Box 1AO, your income then pension, retirement … the title of his own declaration.

You can make an application A handful of 3592 euros discount, For accommodation and food (same box 6EL). Less restrictive solution since it does not require supporting documents (1)But only If you are hosting an adult child without adequate resources for the year! Again, this flat-rate pension must be declared by the adult child in his or her declared income section.

Example for a non-student child

A couple receives an annual salary of ,000 25,000, and hesitates to attach a child born in 2001, a non-student who owns an apartment of their own and receives 5,000 5,000 for their share in 2021.

  • With attachments: Tax it 2517
  • Without connection: Tax it 2616
  • Without attachment and declares a Child support 5000: Tax it 1817

The difference is certainly seen to be small (99) when the comparison is limited to the option of attachment or not. On the other hand, by combining maintenance options with the absence of attachments, the couple saves 799 compared to ordinary tax attachments.

For his part, if he declares his income separately, 20-year-old non-student child Will not Not taxableWith or without pension.

Living with his parents for a child without activity

The same couple (who each receive an annual salary of ,000 25,000) are considering joining their son, born in 2002, unemployed and their son in 2021 without any income. In the absence of fair rent to the tax authorities, they are hesitant to attach and flat-rate deductions.

  • With attachments: Tax it 1798
  • Without connection: Tax it 2616
  • Without attachment and applied A handful of 3592 discounts: Tax it 2041

For a young adult who is without activity and lives in your home, the tax connection seems to be the most reasonable option.

Attaching a Student Child: Specific Benefits?

The attachment makes more sense when your child is a student. On the one hand you benefit First 4690 euro discount for your child’s student job: Although it is suggested to indicate this discount in the box reserved for comments, income which should not be declared. On the other hand you can enjoy one 183 Euro tax deduction Connected children after university studies (indicate box 7EF).

Example for a student child

The same couple (who each receive 25,000 annual salaries) hesitated to marry their daughter, born in 1999, who continued her studies, paid for her own accommodation, and received 5,000 in 2021 through student employment.

  • With attachments: Tax it 1615
  • Without connection: Tax it 2616
  • Without attachment and declares a Child support 5000: Tax it 1817

For a child enrolled in university, thanks to the exemption of students from income from employment and the reduction of taxes for higher education, attachment is more profitable – financially – than maintenance.

Their daughter will not pay income tax under any circumstances.

What has changed for your child, being connected or not?

The decision to join by definition must be made with or without the consent of your child, student. Because declaring his income and thus becoming a taxpayer can give him rights. This, for example, allows the opening of a People’s Savings Booklet (LEP), which currently pays 2.2% net tax!

This opportunity calculation applies even after divorce

Is attachment more important for the Aiss family?

Plus income, and therefore the marginal tax rate (2), Moreover, paying an extra half share of the attached child will have an impact on taxes, tax expert Charlie Tournayre insists. Often, for a homeless student child, the tax connection is attractive to parents, he adds, immediately recalling that the tax connection is on a case-by-case basis. Final advice: This calculation of opportunity applies even after divorce, when parents declare on the basis of sharing children. It is tested by everyone.

An example of a student living with his mother

This time, A single mother receives a salary of 50,000. Her 19-year-old son is a student, has no income, and lives with his mother.

  • With attachments: Tax it 5647
  • Without connection: Tax 7422
  • Without attachment and declares a A handful of pensions 3592: Tax it 6344

This taxpayer, who can take advantage of attachment and higher education tax reductions, is interested in declaring his son a dependent student.

For a non-student child

A Pre-single (Salary income 50,000) There is a 20 year old girl, not a student. It has its own residence, reached 5000 in 2021 and will not be taxable in any case.

  • With attachments: Tax it 7180
  • Without connection: Tax 7422
  • Without attachment and declares a Child support 5000: Tax it 5922

If this comfortable income taxpayer can justify helping his daughter in need, then it is advisable to give priority to maintenance in the end and therefore waive the attachment.

(1) The General Directorate of Public Finance (DGFiP) writes in impots.gouv.fr: If you provide all the necessities of a child or poor climber living under your roof, you can deduct a handful of 3592 euros without justification. . Please note: If baby accommodations are only for a fraction of a year, this sum must be reduced in proportion to the number of corresponding months, which must be retained for any month.

(2) Maximum tax rate applicable to your income: 30% bracket for a single person with taxable income of 50,000 euros, for example.

Leave a Comment