It is possible to increase the number of parts in the tax household (foyer fiscal) due to the residence of a disabled person (by more than 80%), or to deduct the living expenses of a person over 75 years old. Let's find out...
A person with a disability living under your roof
You can include a person with a disability in a tax household (foyer fiscal) for the purpose of optimizing income tax, provided that he lives free of charge and permanently. There are no relationship requirements, but the person with a disability does not have to be your spouse or dependent child. There are also no age or income requirements.
You may receive an additional share for each person who is disabled (in addition to your family ratio, which you are entitled to depending on the composition of your family). You must declare the income of the disabled person in your care.
Please note: you will not be able to take advantage of the accommodation fee deduction for the same person.
A person over 75 living under your roof
Several conditions must be met:
- A person over 75 years of age must not be one of the taxpayer's parents (mother, father or spouse's parents). But he may be a sister, a brother, or have no family ties at all.
- A person over 75 years of age must live under your roof permanently.
- He should not receive alimony and should not be counted against his taxes.
- His taxable income must not exceed the limit of resources allocated for the payment of the Elderly Solidarity Benefit (ASPA).
In such a situation, you can deduct from your income tax living expenses or other benefits in kind up to their actual amount, up to the annual limit of €3,592 per person. The receiving senior does not need to report these expenses.
Your needy parents or grandparents
If you pay child support to your needy relatives, you can deduct the amount of this benefit from your income taxes. There is no need for your relatives to live under your roof.
On the other hand, it is necessary to provide proof of payment of the pension. And the size of the pension should match both the needs of interested parents and your resources. The parent receiving the pension must report the amount received in their income.
For a parent to be considered low-income, their taxable income must not exceed the income ceiling established for the provision of solidarity benefits for the elderly (Aspa).
A taxpayer can deduct:
- without the need to provide any justification, expenses for food and accommodation at a fixed amount for 2021 in the amount of 3,592 euros per parent;
- and other actual expenses, which, upon request, must be documented (BOI-IR-BASE-20-30-20-10 n° 150 à 180).
That is, if he considers the estimate of expenses for food and accommodation insufficient, the taxpayer retains the opportunity to deduct the actual amount of expenses incurred; but then he must be able to provide all useful justification as to the amount of those expenses.
If you took in your parent without any resources under your roof, you can deduct a lump sum of €3,592 from your income without any reason.
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