2023 tax return: your questions, our answers – Taxes
Maurice: As part of a better insulation of my home, I changed my skylights, can I declare them to benefit from aid?
“Expenses incurred for energy renovation are now financed by way of subsidy via the “Maprimrénov” scheme and no longer by way of tax credit. To find out what amount of subsidy you may be entitled to, you can go to the maprimerenov.gouv.fr website or contact an advisor specializing in home renovation work on 0 808 800 700 (free service). »
Work – Actual costs – telecommuting
Vanessa: What is the actual cost for meals?
If your professional activity obliges you to take certain meals away from home due in particular to your working hours or the distance from your home and not allowing you to reach your home for lunch, you can deduct additional food costs. , if you opt for actual costs. If you do not have a mass catering method at or near your place of work, and if you have full and precise justifications, the amount of the additional costs is equal to the difference between the price of the meal paid and the value a meal taken at home (i.e. €5). If you do not have detailed justifications, the existence of additional meal costs is presumed and the additional costs are assessed at five euros per meal. When you have collective catering at or near your place of work, you can, where applicable, deduct the amount of additional costs equal to the difference between the price of the meal paid at the company restaurant and the value of the meal. taken at home (five euros). The amount obtained is reduced, where applicable, by the employer’s contribution to the acquisition of meal vouchers.
Pierrette: my 24-year-old son made a declaration on his own for his 2021 income in 2022, today he has returned to the family home since he is doing a work-study Master’s degree, can I attach him again for his 2022 income to my tax return?
Your son under 25 is a student, so he can apply to be attached to your tax household. This option is annual and irrevocable.
To be attached, the adult child must be under 21 on January 1, N-1 (i.e. on January 1, 2022 for the 2023 declaration of 2022 income), or be under 25 on January 1, 2022 and continue their studies on January 1, 2022 or December 31, 2022.
If your adult child is single with no dependent family, the attachment allows you to benefit from an increase in the number of shares for the calculation of the family quotient. You will then have to add to your income those received by your child. Your child then does not have to sign a personal declaration.
On the other hand, if your child makes his own tax return, you can mention the payment of alimony (aid capped at 6,368 euros per year and conditional on being able to justify the payments made). If your child lived with you in 2022, the pension would be limited to 3,786 euros without any proof.
Bruno: I would like to attach an adult child under the age of 25 to our declaration. In 2022, he completed an end-of-graduate internship between March and August, I would like to know if what he received for this internship is to be declared?
There are two separate cumulative exemptions for income received by a student.
Salaries paid to young people aged 25 at most on 1 January of the tax year as remuneration for an activity carried out during their studies or during their holidays are optionally exempt from income tax within the limit of three times the monthly amount of the minimum wage (4,936 euros for income received in 2022).
Bonuses paid to trainees during an internship or a period of training in a professional environment are exempt up to the amount of the annual minimum wage (19,744 euros in respect of income for 2022).
Apprentices under contract benefit from the exemption up to 19,744 euros.
Parent in Ehpad
Daniel: my mother lives in nursing home, I have my address to receive her tax form and make the declaration. With the new declaration, do I have to put the address of the establishment?
It is necessary to indicate the change of address by indicating the actual residence address at the Ehpad. Then, in express mention (free frame at the very end of the declaration), you specify the situation by indicating that your mother requests that her opinions be sent to your address (if sent on paper).
Zhou: I have a Pinel investment for which the accountant sends me the elements to complete my declaration. If I do airbnb next door, can I opt for microfoncier?
Revenues from the Airbnb platform fall into the category of Industrial and Commercial Profits (BIC). If your income is less than 72,600 euros, you can opt for the so-called “micro-BIC” scheme. You will have to report the amount of your receipts on a supplementary income tax declaration number 2042 C (line 5ND). An automatic reduction of 50% will be applied to receipts. Note that when you start a furnished rental business, you must submit a declaration of business creation or start of activity by dematerialized means on https://formalites.entreprises.gouv.fr/
Separation or divorce
Annie: I have been separated from my husband since December 14th. Should I make a separate statement?
Hello Annie, for the year of divorce, separation or break-up of the PACS, each ex-spouse must make a declaration with their income and expenses for the entire year. You must each make this declaration the year following the end of your life together if you and your ex-spouse are in one of the following situations:
either you are separated from property and do not live under the same roof; either you are in the process of divorce or legal separation and you have been authorized to reside separately; either one or the other has abandoned the marital home and each has separate incomes; either you are divorced or your PACS is broken.
In these cases, you are personally taxable on the income received during the year 2022 and must therefore each subscribe in 2023 to an individual declaration with your income and expenses for the entire year, regardless of the date of your divorce or breakup. of your PACS. If you haven’t already done so, you must also report your separation within 60 days of the event on the “Manage my withholding tax” service in your “private area”. This report allows you to adapt your direct debit rate in real time and, if you have any, your contemporary installments.