Question 7485 — income tax

Summary

Since the entry into force of Law No. 2002-305 of March 4, 2002 on parental authority, the alternating residence of children in the respective homes of each of the divorced parents constitutes a mode of exercise of parental authority, the responsibility for maintaining the children being then presumed equally shared between the parents. It is therefore normally taken into account by dividing the tax benefits in half, between the two ex-spouses. to which children are entitled (increases in the family quotient, reductions and tax credits, reductions in local taxes). In accordance with the provisions of the second paragraph of 2° of II of Article 156 of the General Tax Code (CGI), taxpayers cannot make any deduction for alimony paid for their minor children, since these are taken into account for the determination of their family quotient. Correlatively, and under the terms of article 80 septies of the aforementioned code, alimony thus paid is not taxable in the name of the beneficiary. However, if it appears that one of the two parents is primarily responsible for the children, this being assessed without taking into account alimony paid elsewhere, the parents may provide by mutual agreement that all of the benefits tax will be allocated to one of them. In this situation, the other parent can then deduct any alimony they may pay, this alimony then being taxable by the person receiving it.

Machine translation from French. The official text remains authoritative.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

No documents linked.

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.