Income Tax - Income and Attachment of a Major Child - You are the parents

Verified 15 avril 2026 - Public Service / (Prime Minister)

Your situation

  • You are the parents
  • Your adult child is single
  • Your adult child is attached to your return
  • Your child is 21 years of age or younger
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The rules differ depending on your child's situation:

Your adult child is attached to your return

The period depends on your child's age and situation:

Your child is under 21 years old

Your child can be attached to your tax home if he is under 21 at 1er January 2025.

So you can't attach it if it was born before 1er January 2004.

The attachment of your adult child allows you to benefit from a increase in the number of shares from family quotient.

Your attached child has no personal tax return to be subscribed.

You must do the following:

  • Add to your income those received by your adult child
  • Maintain attach request (attestation on honor) of your child to present it in case of request from the administration.

If you pay a child support to your adult child, you cannot deduct it from your taxable income.

If he or she does not live with you, you must indicate his or her address in your return.

Who can help me?

Find who can answer your questions in your region

  • For general information

    By phone:

    0809,401,401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + price call

  • To contact the local service managing your file

    Tax department (treasury, tax department...))

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