Le rattachement impôts

[Gardener]

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?

[idun]

You can continue including him on yours. He'll have to sign a declaration that he is included on your tax form though, make sure that you keep this, just in case they want to see it.

[Gardener]

I'm happy to keep him on mine , less paperwork. I understand that the extra part will help reduce our tax bill, but does it have any disadvantages ?

[idun]

I don't know of any disadvantages to be honest. If he has income then that could be different, but if he hasn't and you are keeping him, get the tax reduction.

[NormanH]

My logic says that he could reduce your tax bill if included, but as he has no income of his own that advantage would simply go to waste if he declares separately.

I stand open to correction though.

[Gardener]

Thanks to both Idun and Norman, we'll continue with him on ours then.

[SC]

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