Income of a minor child: inclusion and declaration

A child under 18 is considered a dependent of their parents for tax purposes. If the child has their own income, the parents have two options: keep them as a dependent and add their income to their own, or file a separate tax return for them, in which case they cease to be a dependent and file their own tax return. In cases of shared custody, their income is declared equally by each parent, unless a different arrangement can be justified. These rules apply to the 2026 tax return for the 2025 tax year.

This page is based on information from service-public.gouv.fr, the 2026 income tax guide, and the pages on impots.gouv.fr. It does not address the tax treatment of different types of income for a minor (for example, income from property they own), the calculation of the tax, or the situation of a child reaching the age of majority.

Key figures

Which child is dependent?

Service-public.gouv.fr (F2633) states: "A child under 18 is considered a dependent of their parents for tax purposes." For the 2026 tax return (covering 2025 income), a child born in 2007 or later is considered a dependent. The 2026 practical guide specifies "born on or after January 1, 2007" and adds that a child born in 2025 and registered with the civil registry is considered a dependent in 2025.

The brochure specifies that children are counted only if the taxpayer assumes "the effective responsibility for their maintenance and education on an exclusive or primary basis." For separated parents, the child is considered to be dependent on the parent with whom they habitually reside.

Family quotient shares

• General case : ½ share for the first child, ½ share for the second, 1 share per child from the third onwards.
• Alternating residence or shared custody : ¼ share for each of the first two children, ½ share from the third onwards.

On the 2042 K declaration, box F lists unmarried children under 18 years of age (born from January 1, 2007 to December 31, 2025) or disabled children regardless of age, and box H lists children in alternating residence or with shared custody.

A miner with their own income: two options

When the minor child has their own income, service-public.gouv.fr and the brochure describe two choices.

Option 1: Keep the child dependent

The child's income is added to the parents' income. The brochure states: "You must add to your income any income your child received." The child remains a dependent and continues to accrue tax benefits. For the wages of a dependent, form 2042 K uses boxes 1CJ (first dependent) and 1DJ (second); for pensions, retirement benefits, and annuities, boxes 1CS and 1DS.

Option 2: Separate taxation

Parents can request that their child be taxed separately. Service-public.gouv.fr indicates that this option requires personal income, derived from the child's work or personal assets. It covers the entire year and is attached to the parents' tax return. The brochure specifies that the request must be made on a separate sheet of paper attached to the return, stating: "If your minor child has separate income, you can choose not to claim them as a dependent."«

Effect: "When you request separate taxation, the child ceases to be your dependent for tax purposes" (service-public.gouv.fr). They no longer accrue tax benefits and file their own tax return. For a child under shared custody, the request applies to both parents. Impots.gouv.fr (page on children reaching the age of majority, no date visible) presents separate taxation for the entire year as an exceptional case, reserved for income from the child's own work or personal assets.

The page does not compare the two options in euros: the result depends on the scale, other household income and the shares concerned.

Shared custody and separated parents

The 2026 practical guide states that "income received by a child in shared custody must be declared equally by each parent," and that parents can justify a different allocation. The parent who does not claim the child as a dependent can deduct child support payments from their total income. In shared custody, the parent who does claim the child cannot deduct child support payments made to the other parent for that child.

The child's savings and their interest

Interest earned on Livret A and Livret Jeune savings accounts is tax-exempt (economie.gouv.fr). Interest earned on a PEL or CEL opened since January 1, 2018, is taxable from the first year (impots.gouv.fr, updated April 7, 2026). The tax treatment of other products is detailed on a product-by-product basis: see the page "Savings for Minors".

Income of a minor child: numerical example (fictitious profile)

Situation. A couple has two minor children. The first, aged 15, worked this summer and received €3,000 in wages.

Issue. Parents want to know what changes in their tax return depending on whether they keep the child as a dependent or request separate taxation, and then in the case where they are separated with shared custody.

Strategy. They compare the amounts to be added and the shares related to children in each case (no tax calculation: the scale is not included on this page).

Result.

In scenario C, the parents no longer declare the €3,000, but the tax allowance for dependent children increases from 1 to 1/2, with only one child remaining as a dependent. Each option modifies two elements simultaneously: household income and the number of tax allowances. The effect in euros depends on the tax brackets and other income, which are not addressed here. This scenario is hypothetical. The figures illustrate the calculation and do not necessarily reflect your individual situation.

Income of a minor child: what changes depending on your situation

• The parents' situation: together, separated with alternating residence, or parent with whom the child has their usual residence.
• The nature of the child's income: the separate taxation option applies to income from employment or personal property.
• The child's rank: the number of shares depends on their rank among the dependent children.
• The child's age: at 18 years old, other options open up (not discussed here).
• The calendar: the option covers the entire year.

No results are promised.