Tax: complete this box to take advantage of the increase in your family quotient

If you accommodate a person with a disability, you can use an additional share from the family share. If you do not forget to fill in the relevant box in the tax return.

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Are you hosting a disabled relative or friend under your roof? In this case, the financial administration will give you a helping hand by allocating an additional share of the family share (half share for dependents and half share for disability). However, this tax benefit is strictly controlled and granted under three cumulative conditions: the resident cannot be your spouse or one of your dependent children; must be a holder of a ZTP card or an inclusive mobility card “declaration of disability”, and must live under your roof. “No Parentage, Age or Income Conditions Required”clarifies Bercy.

This tax increase is limited to 1,759 euros per half share. “However, when this threshold is reached for the half share intended for the dependent person’s disability, an additional tax reduction of a maximum amount of 1,753 euros will be applied.”, Bercy points out. It is clear that the amount of the tax reduction is limited to 5,271 euros (1,759 + 1,759 + 1,753). And this tax credit is not compatible with another benefit, namely the deduction of admission costs for those over 75.

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Field R to fill

Specifically, to benefit from this increase in your family quotient, you must list “number of ZTP or ČMI-ZTP card holders” in column R of the tax return. The tax authorities also ask you to provide some information about the dependent: their name and surname, as well as their place and date of birth. Important detail: “A person with a disability can be considered dependent for the year in which he applied for a ZTP or O ZTP card”warns the tax administration.


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Bonus for single people

Taxpayers who lived alone on January 1, 2023 and welcomed a disabled person under their roof must not forget to check box T in the declaration. Because Bercy adds half more to the additional share allocated to a disabled person. Which means that “each of these two half shares gives the right to a tax benefit limited to 1,759 euros and the disability half share to a limited benefit of 3,512 euros”, tax administration details. Or the maximum tax reduction associated with the family share of 7,030 euros.

Likewise, widows and widowers who accommodate a disabled person under their roof must tick box V in paragraph “The situation of the tax household in 2023”. In this case, the tax advantage is particularly significant: the additional share for widowhood (5,476 euros), the additional half share for a dependent person (1,759 euros) and the additional half share for the disability of this dependent person (3,512 euros) . Or a tax discount of 10,747 euros.

Also read: Marriage, birth, divorce… these changes in situations that affect your tax return

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