Final review before submitting your tax return

Taxpayers who live alone with dependent children are eligible for tax benefits based on their individual circumstances. To take advantage of these benefits, it is essential to fill out your tax return correctly and check the appropriate boxes. Final check before submitting your tax return.

Tax Household Status and Single Parents

In the “Tax Household Status” section, box C is pre-checked for single taxpayers or those living with a partner. Box D applies to divorced or separated single taxpayers. In the “Single Parent” section, taxpayers who live alone (not in a common-law relationship) must check box T. They are entitled to a full family quotient share for the first child under their sole care instead of a half-share. Single parents who have joint custody of their children are entitled to a half-share for each of the first two children under joint custody instead of a quarter-share. Box L applies to parents who live alone without dependent children but have at least one child who is taxed separately or who have declared that a child died after the age of 16 or in the line of duty. These parents may be eligible for an additional half-share of the family quotient if they raised their child alone for at least 5 years.

Filing for Divorce in 2023 and Boxes P and W for Disability

In the event of a divorce or the dissolution of a civil partnership (PACS) in 2023, taxpayers must check box D on their tax return themselves and specify the date of the dissolution in box Y. They are then taxed separately from their former spouse and must file an individual tax return for the entire tax year. Holders of the “mobility and inclusion” card marked “disability,” as well as taxpayers who are at least 40% disabled and who receive a disability pension for a work-related accident, a pension for an occupational disease, or a pension under the Military Disability and War Victims Pension Code, must check box P on their tax return. They are thus entitled to an additional half-share of the family quotient. Box W, meanwhile, allows individuals aged 74 or older who are war widows or widowers to receive an additional half-share.

How to Correctly Report Child Care Expenses and Child Support Payments

Taxpayers who have their children cared for by a service provider (daycare center, after-school program, nanny, etc.) must report the amounts related to outside childcare for their children (under age 6 as of January 1, 2023) in order to receive a tax credit. They must complete boxes 7GA through 7GG, “Child Care Expenses for Children Under Age 6.” Expenses incurred for outside child care for children age 6 and older, on the other hand, qualify for a tax benefit under the personal services category. These expenses must be reported in box 7DB. Child support payments made to minor children are deductible from taxable income, except in cases of alternating residence or shared custody, and must be reported in boxes 6GI and 6GJ. Amounts paid to an adult child must be reported in boxes 6EL and 6EM. “Other alimony payments,” such as payments to an ascendant, are deductible based on income and must be entered in box 6GU.

Be sure to check box 2OP for income from capital, and don't forget to report your donations

Box 2OP pertains to the “flat tax,” the single tax rate applied by default to income from capital. It provides for a flat-rate withholding of 30% on interest and investment gains received in 2023 (12.8% income tax + 17.2% social security contributions). If this box is not checked, the flat tax applies by default. Households with low taxable income must check this box to opt out. Donations made to various organizations may also qualify for tax deductions. The amounts of donations to charitable causes or organizations of general interest are reported in box 7UF. Donations to organizations assisting people in need must be entered in box 7UD; those made to cultural associations must be entered in box 7UG. Payments in the form of donations or contributions to a political party may also qualify for a tax deduction under certain conditions. The amounts must be entered in boxes 7AC, E, or G.

Newspaper Subscriptions

Signing up for an initial 12-month subscription (between January 1, 2022, and December 31, 2023) to a newspaper, a quarterly publication, or an online political and general news service may qualify you for a tax credit equal to 30% of the expenses incurred. The amount for the subscription must be entered in boxes 7PA or 7PB.