As the deadline for filing 2024 income tax approaches, TF1info submitted several reader questions to the Order of Chartered Accountants, which runs the annual “Allo Impôts” campaign to help taxpayers complete their declarations. One key question was about adult children: can they still be attached to their parents’ tax household, and until what age?
“It all depends on their status,” explains Patrick Viault, Director of Technical Studies at the National Council of the Order of Chartered Accountants. “A child can be attached until the age of 21 (as of January 1, 2024), without any conditions — regardless of whether they have income or not,” he states. “If the child is a student, they can remain attached until age 25.”
However, caution is advised, as children may have taxable income. “By attaching the child, the parent must include both their own income and that of the child in their tax return,” warns Patrick Viault. “As a result, tax will be calculated based on the total household income. The tax bill may increase, but there will be more people contributing.”
In many cases, “not attaching working children may be more advantageous.” “At the beginning of their careers, incomes are generally modest,” the accountant notes. “So the tax is applied at the lowest income brackets, which may not be the case for the parents. Is it better to get additional tax parts (‘demi-parts’) by attaching the child and paying tax on their income, or to file separately? The tax administration offers an official simulator (opens in a new window) to calculate and determine the most beneficial option.”
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“It all depends on their status,” explains Patrick Viault, Director of Technical Studies at the National Council of the Order of Chartered Accountants. “A child can be attached until the age of 21 (as of January 1, 2024), without any conditions — regardless of whether they have income or not,” he states. “If the child is a student, they can remain attached until age 25.”
However, caution is advised, as children may have taxable income. “By attaching the child, the parent must include both their own income and that of the child in their tax return,” warns Patrick Viault. “As a result, tax will be calculated based on the total household income. The tax bill may increase, but there will be more people contributing.”
In many cases, “not attaching working children may be more advantageous.” “At the beginning of their careers, incomes are generally modest,” the accountant notes. “So the tax is applied at the lowest income brackets, which may not be the case for the parents. Is it better to get additional tax parts (‘demi-parts’) by attaching the child and paying tax on their income, or to file separately? The tax administration offers an official simulator (opens in a new window) to calculate and determine the most beneficial option.”
Contact us to know more