Income tax filing season is in full swing. As the years are not the same for many French households, the amounts of income tax owed by taxpayers can vary significantly. Moreover, the family situation of the latter is regularly updated by the tax administration which recalculates the family quotients once a year.
The objective of the family quotient is to divide taxable income of the taxpayer depending on the number of shares making up the tax household. This quotient allows taxes to take into account the family responsibilities incumbent on the taxpayer.
Family quotient and income tax: what do you need to know?
We find in the composition of the tax household, for the calculation of the number of parts : minor children, people attached to the taxpayer’s tax household such as adult children under 21 or under 25 continuing their studies, but also sometimes disabled relatives.
Accommodating a disabled parent or loved one entitles you to additional part family quotient (half part for dependents and half part for disability). However, three cumulative conditions must be respected to obtain this boost from the tax authorities: the person accommodated must neither be a spouse nor one of the dependent children, they must hold a disability card or a “disability mention” mobility inclusion card and live permanently under the taxpayer’s roof. “No conditions of parentage, age or income are required”specifies Bercy.
Uno additional tax reduction for taxpayers who accommodate a disabled relative
Please note, this advantage is capped at 1,759 euros per half share. “However, when this limit is reached for the half share allocated for the disability of the dependent, an additional tax reduction of a maximum amount of 1,753 euros is applied”announces the tax authorities.
To benefit from this increase in the family quotient, the taxpayers concerned must indicate the “number of holders of the disability card or the CMI-disability” in box R of their income tax return. The tax administration also requests some information concerning the dependent: their first and last name as well as their place and date of birth.
photo credit: Shutterstock This advantage is capped at 1,759 euros per half share
A tax reduction of maximum 7,030 euros
Furthermore, a disabled person can be counted as dependent for the year during which they requested the disability card or the CMI-disability. Also, taxpayers who lived alone on January 1, 2023, but who subsequently took in a disabled relative, are invited to check box T of their declaration form.
To the additional quotient share allocated to the disabled person, the tax authorities add an additional half-share. In short, “each of these two half-shares gives the right to a tax benefit limited to 1,759 euros and the half-share linked to disability to a limited benefit of 3,512 euros”. The maximum tax reduction linked to the family quotient is 7,030 euros.
