Declaring your income, child’s play at the time of the pre-filled declaration? If it has been simplified, it is better not to take the process lightly: certain situations are not automatically taken into account from one year to the next, and there are still some last-minute choices to be made…
“Single Parents”
If you lived alone in 2022, with one or more dependent children, you can benefit from an additional half share for your “first” child. It is in principle reserved for people who met these conditions on 1er January 2022, but you can also obtain it if you separated or divorced in 2022, and if you lived alone with your children on December 31, 2022. Provided you do not forget to tick box T, “single parent” !
Adult children
Until they turn 18, your children are considered to be your dependents. Then you can continue to count them as such until they are 21, or 25 if they are students. Moreover, if, in 2022, you continued to help a child in need, regardless of their age: the help provided is deductible from your taxable income, up to 6,368 euros.
On the other hand, if your child has lived with you all year, you can deduct a flat rate of 3,786 euros to cover food and accommodation costs. The difference of 2,582 euros remains deductible up to the amount of the other costs actually incurred.
If your child is under 22 (or if he is a student), you must therefore choose: attach him to your tax household or deduct the aid. Perform simulations to determine the most advantageous.
Individual employers
Do you employ a home-based employee? If you have benefited from the immediate advance for the “personal services” tax credit, its amount, as well as that of the 60% advance received in January 2022 are in principle already indicated on your declaration module.
These two sums are deducted from the total tax credit you can benefit from for the taxation of your 2022 income. Remember to check that the sums correspond to those appearing on the tax certificate downloadable from the CESU website .
Real costs
The professional expenses of employees are automatically covered by a flat-rate deduction of 10%. If you estimate that your expenses represent more than 10% of your wages, you can choose to deduct your actual expenses. It is rarely advantageous, except for certain professions, or for employees who have low incomes and drive a lot at the wheel of their personal vehicle. If your employer has paid you allowances covering all or part of your expenses, for example a teleworking allowance, you will have to reinstate them in your taxable wages.
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