The tax return is filed each year for the income of the previous year. When declaring your child (or children), a calculation allows you to know the number of shares to which you are entitled according to the number of dependent children in your family.
First, every child under the age of 18 on January 1 of the tax year is counted at the expense of his parents, whether legitimate, adoptive, natural (legally established parentage) or collected. Parents thus declare to assume the burden of maintenance and education.
An additional half share is planned per child for the first two born, and an additional part from the third child, regardless of his date of birth in the year.
Examples:
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In the event of separation or divorce, the child is charged to the parent with whom he usually resides and who is responsible for his maintenance and education.
In the event of alternate residence of the child during a divorce, each parent benefits a quarter of part of the family quotient per child and a half part from the third.
We can also decide by mutual agreement that only one of them declares the children in his charge, this allows to benefit from all the shares to which they are entitled.
The ceiling of the family quotient
Each dependent child gives the right to an increase in the number of family quotient shares and therefore to a reduction in the amount of income tax.
The family quotient is a tax advantage which allows taxable families to benefit from a reduction in income tax, depending on the number of dependent children.
To calculate it, just divide the taxable income of a household by a certain number of parts: a part for the reference person, a part for his eventual spouse, a half part for each of the first two children and a full part per child from the third child.
The ceiling for calculating the family quotient * (Art. 197-II of the CGI) is € 1 by half part.
et 927 euros for the additional half-share available to single people who have had at least one dependent child in the past for at least five years while living alone.
* as of January 1, 2019
This concerns households beyond a certain level of income:
For 2019 income (2020 taxes), the income brackets are as follows:
- The portion of your family quotient (taxable income divided by the number of shares) between € 0 and € 10 is not imposed
- The tranche de € 10 to € 064 is taxed at 14%
- The tranche de 27 794 € to 74 517 € is taxed at 30%
- The tranche de 74 517 € to 157 806 € is taxed at 41%
- The slice beyond € 157 is taxed at 45%