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Le rattachement impôts


Gardener
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Last year son now aged 20 was included on our tax form, this year he has had a letter saying that he can register in his own right. He doesn't have any declarable income, so until he does or reaches 25 is it better that he is included on ours?

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Worth noting here that if he was a student aged under 26 on 1/1/2012 there's no need to declare up to 4236 euros of his earnings:

http://vosdroits.service-public.fr/F1228.xhtml

"Étudiant de moins de 26 ans au 1er janvier 2012

Deux options sont possibles :

soit déclaration de la fraction des salaires qui dépasse 3 fois le montant mensuel du SMIC, soit 4 236 € en 2012

soit déclaration de l'intégralité des salaires perçus afin de préserver les éventuels droits à la prime pour l'emploi ."

Steve                                                                    

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