How to make a connection to the tax household?

The attachment of a person to his tax household allows to obtain a tax advantage: an increase in the number of shares in the calculation of the family quotient, a reduction on the total income declared by the tax household, or a tax reduction. If this connection to the tax household generally concerns the adult child of the household, it can also be a question of a dependent disabled person.

The procedure for the attachment to the tax household of his child

Being part of the tax procedures that question the French the most, the attachment to the tax household of a child of full age can be requested for each child under 21 years of age on 1is January of the year of the income to be declared (for example the 1is January 2021 for the 2021 income tax return made in 2022). This age limit drops to less than 25 years of age on 1is January of the year of the income to be declared when the child is studying.

This tax connection is to be requested by the child in question, regardless of his or her situation (single children, unmarried children with family, married or civil partnership children, adult children who have become orphans after coming of age, children taken in by the tax household, etc.) . The adult child must write a letter where he expressly requests his fiscal connection under article six of the General Tax Code. This letter must be attached on plain paper, signed and kept by the parents so that they can certify the attachment of the child of full age in the event of a control by the tax administration.

Attachment of disabled people

If a disabled child of full age wishes to be attached to his parents’ tax household, the procedure to be followed depends on his situation. If he is single, his connection is automatic, the child being always considered to be dependent on his parents. If he is married, in a civil partnership or responsible for a family, he will have to make his request for attachment by means of a letter sent to the tax services. If the disabled person is a dependent disabled person, without being a child from the tax household, it can also be attached, automatically, simply by entering it on the household income tax return. It can be an ascendant, a friend or another person who must absolutely be the holder of the mobility inclusion card bearing the mention “invalidity”.

To obtain a tax advantage, all dependents of the household must be declared in box C (“Dependents”, heading “Other disabled people living under your roof”) or D (“Reattachment of adult or married children”) of form 2042 of the tax household income tax return. Also remember that if the dependent has received income, you must report it in household income. But some income is not taxable and therefore does not have to be declared: internship allowances up to the limit of 18,473 euros in 2020, the salaries of students under 26 linked to “jobs” carried out during the school holidays less than 4,618 euros in 2020, the salaries of apprentices within the limit of 18,473 euros in 2020, only the excess part being taxable.

(By the editorial staff of the agency hREF)

Source: Challenges en temps réel : accueil by

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