Although the tax return is partly pre-filled, certain boxes remain to be checked or corrected to update your information and benefit from all the associated tax advantages.
Taxes 2024 / the 20 boxes not to forget to check or fill in for your income tax return-iStock-Pichsakul Promrungsee.jpg
Single parents
Taxpayers who live alone with dependent children are entitled to tax advantages depending on their situations. In the “Fiscal household situation” section, box C is pre-checked for single or cohabiting taxpayers. Box D concerns divorced or separated single people. In the “Single parent” portion, taxpayers who live alone (excluding cohabitation) must check box T. They are entitled to a full family quotient share for the first exclusively dependent child instead of a half share. Single parents who have joint custody of their children are entitled to a half share for each of the first two children in joint custody instead of a quarter share. Box L concerns parents who live alone without dependent children but have at least one child taxed separately or declared having had a child who died after the age of 16 or in the war. The latter can benefit from an additional half-share of the family quotient if they have raised their child alone for at least 5 years. Please note: this increase applies to biological and adopted children.
Filing a divorce in 2023
In the event of divorce or breakdown of a PACS in 2023, taxpayers must tick box D of their tax return themselves and specify the date of the breakdown in box Y. They are then taxable separately from their ex -spouse and must complete an individual declaration for the entire tax year.
Boxes P and W for disability
Holders of the “disability” inclusion mobility card as well as taxpayers who are at least 40% disabled and who receive a disability pension for a work accident, a pension for occupational illness or a pension under the Military Disability Pension Code and war victims must check box P of their income tax return. They thus benefit from an additional half share of the family quotient. Box W allows people aged 74 and over, war widows or widowers to obtain an additional half-share.
Declare childcare expenses correctly
Taxpayers who have their children looked after by a provider (crèche, after-school, nanny, etc.) must mention the amounts relating to external care of their children (aged under 6 years on January 1, 2023) to benefit from a credit tax. They must fill in boxes 7GA to 7GG “Childcare costs for children under 6 years old”. Expenses incurred in the context of external childcare for children aged 6 and over entitle you to a tax advantage in the context of personal services. Fees must be entered in box 7DB.
Alimony and spontaneous aid
Alimony paid to minor children is deductible from taxable income, excluding shared residence or shared responsibilities, and must be entered in boxes 6GI and 6GJ. The amounts paid to an adult child must be entered in boxes 6EL and 6EM. “Other alimony”, such as payments to an ascendant, are deductible according to resources and must be entered in box 6GU.
Pay attention to box 2OP for income from capital!
Box 2OP concerns the “flat tax”, the single rate imposed by default on income from capital. It allows a flat-rate deduction of 30% on interest and investment gains received in 2023 (12.8% income tax + 17.2% social security contributions). If the box is not checked, flat tax applies by default. Low tax households must check it to waive it.
Don’t forget to declare donations
Donations made to various organizations may also qualify for tax reductions. The amounts of donations relating to works or organizations of general interest are entered in box 7UF. Donations to organizations helping people in difficulty must be entered in box 7UD, those made to cultural associations must be entered in box 7UG. Payments in the form of donations or contributions to a political party may also entitle you to a tax reduction under certain conditions. The amounts must be indicated in boxes 7AC, E or G.
Newspaper subscriptions
Subscribing to a first 12-month subscription (subscribed between January 1, 2022 and December 31, 2023) to a newspaper, quarterly or to an online political and general information service may allow you to benefit from a credit of tax of 30% of expenses incurred. The amount relating to the subscription must be entered in boxes 7PA or 7PB.
