{"id":5119,"date":"2022-05-13T05:45:00","date_gmt":"2022-05-13T03:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/declaration-de-revenus-dun-parent-isole-avez-vous-pense-a-la-case-t\/"},"modified":"2022-05-13T05:45:00","modified_gmt":"2022-05-13T03:45:00","slug":"declaration-de-revenus-dun-parent-isole-avez-vous-pense-a-la-case-t","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/declaration-de-revenus-dun-parent-isole-avez-vous-pense-a-la-case-t\/","title":{"rendered":"D\u00e9claration de revenus d\u2019un parent isol\u00e9 : avez-vous pens\u00e9 \u00e0 la case \u00ab T \u00bb ?"},"content":{"rendered":"<p >La date limite pour d\u00e9poser votre d\u00e9claration de revenus approche \u00e0 grand pas\u2026 L\u2019occasion pour vous de faire le point sur votre situation personnelle et sur les avantages fiscaux dont vous pouvez b\u00e9n\u00e9ficier. A ce sujet, avez-vous entendu parler de la case \u00ab T \u00bb ?<\/p>\n<div>\n<h2>Case \u00ab T \u00bb : quel impact sur votre quotient familial ?<\/h2>\n<p>L\u2019imp\u00f4t sur le revenu repose sur un postulat : la participation financi\u00e8re de l\u2019ensemble des contribuables \u00e0 proportion de leurs revenus.<\/p>\n<p>Mais, s\u2019agissant d\u2019un imp\u00f4t calcul\u00e9 par foyer, il est n\u00e9cessaire d\u2019am\u00e9nager cette facult\u00e9 contributive en tenant compte de la situation de chacun, et des charges de famille qu\u2019il supporte.<\/p>\n<p>Cette prise en compte se fait par l\u2019interm\u00e9diaire du quotient familial. Le quotient familial est un syst\u00e8me qui consiste \u00e0 diviser le revenu imposable d\u2019une personne en un certain nombre de parts, qui varie selon sa situation personnelle et selon ses charges de famille. Sch\u00e9matiquement, plus le nombre de parts augmente, moins l\u2019imp\u00f4t \u00e0 payer est \u00e9lev\u00e9.<\/p>\n<p>En ce qui concerne la situation familiale, le quotient familial se d\u00e9termine, en principe, de la fa\u00e7on suivante :<\/p>\n<ul>\n<li>1 part pour les c\u00e9libataires, veufs ou divorc\u00e9s, sans personne \u00e0 charge ;<\/li>\n<li>2 parts pour les personnes mari\u00e9es ou pacs\u00e9es, sous r\u00e9serve du choix pour une imposition commune.<\/li>\n<\/ul>\n<p>A cette base, peuvent s\u2019ajouter diff\u00e9rentes majorations, comme la majoration pour enfants \u00e0 charge qui permet de b\u00e9n\u00e9ficier :<\/p>\n<ul>\n<li>d\u20191\/2 part pour chacun des 2 premiers enfants \u00e0 charge ;<\/li>\n<li>d\u20191 part enti\u00e8re \u00e0 partir du 3\u00e8me enfant \u00e0 charge.<\/li>\n<\/ul>\n<p>Donc, un couple mari\u00e9, soumis \u00e0 imposition commune, qui a 1 enfant \u00e0 charge, b\u00e9n\u00e9ficiera de 2,5 parts de quotient familial.<\/p>\n<p>Si vous \u00eates \u00ab parent isol\u00e9 \u00bb, c\u2019est-\u00e0-dire si vous vivez seul(e) (s\u00e9paration, divorce, rupture de Pacs) avec au moins un enfant \u00e0 charge (\u00e0 titre exclusif ou principal) ou avec une personne invalide recueillie sous votre toit, vous pouvez b\u00e9n\u00e9ficier d\u20191\/2 part suppl\u00e9mentaire. Votre quotient familial est alors d\u00e9termin\u00e9 comme suit :<\/p>\n<ul>\n<li>2 parts (et non 1,5 part) si vous avez 1 enfant \u00e0 charge ;<\/li>\n<li>2,5 parts (et non 2 parts) si vous avez 2 enfants \u00e0 charge ;<\/li>\n<li>3,5 parts (et non 3 parts) si vous avez 3 enfants \u00e0 charges ; notez qu\u2019\u00e0 partir du 3\u00e8me enfant, chaque enfant compte pour 1 part.<\/li>\n<\/ul>\n<p>L\u2019avantage procur\u00e9 par la part suppl\u00e9mentaire pour le 1er enfant \u00e0 charge est plafonn\u00e9 \u00e0 3 756 \u20ac (pour la d\u00e9claration 2022 sur les revenus 2021).<\/p>\n<p>Pour b\u00e9n\u00e9ficier de cet avantage, il suffit de cocher la case T (parent isol\u00e9) dans votre d\u00e9claration de revenus, au moment de l\u2019\u00e9tape 2 (\u00ab renseignements personnels \u00bb) pour la d\u00e9claration en ligne, ou dans le cadre B du formulaire papier n\u00b02042.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> :<\/p>\n<ul>\n<li>Actualit\u00e9 du Service-Public.fr du 3 mai 2022<\/li>\n<li>Question-r\u00e9ponse de l\u2019administration fiscale, \u00e0 jour du 17 mars 2022<\/li>\n<li>Article 194 du code g\u00e9n\u00e9ral des imp\u00f4ts<\/li>\n<\/ul>\n<p><a title=\"D\u00e9claration de revenus d\u2019un parent isol\u00e9 : avez-vous pens\u00e9 \u00e0 la case \u00ab T \u00bb ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/declaration-de-revenus-dun-parent-isole-avez-vous-pense-a-la-case-t\" rel=\"nofollow noopener\" target=\"_blank\">D\u00e9claration de revenus d\u2019un parent isol\u00e9 : avez-vous pens\u00e9 \u00e0 la case \u00ab T \u00bb ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/parentenfant.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La date limite pour d\u00e9poser votre d\u00e9claration de revenus approche \u00e0 grand pas\u2026 L\u2019occasion pour vous de faire le point sur votre situation personnelle et sur les avantages fiscaux dont vous pouvez b\u00e9n\u00e9ficier. A ce sujet, avez-vous entendu parler de la case \u00ab T \u00bb ?<\/p>\n","protected":false},"author":0,"featured_media":5120,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-5119","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>D\u00e9claration de revenus d\u2019un parent isol\u00e9 : avez-vous pens\u00e9 \u00e0 la case \u00ab T \u00bb ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/declaration-de-revenus-dun-parent-isole-avez-vous-pense-a-la-case-t\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9claration de revenus d\u2019un parent isol\u00e9 : avez-vous pens\u00e9 \u00e0 la case \u00ab T \u00bb ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La date limite pour d\u00e9poser votre d\u00e9claration de revenus approche \u00e0 grand pas\u2026 L\u2019occasion pour vous de faire le point sur votre situation personnelle et sur les avantages fiscaux dont vous pouvez b\u00e9n\u00e9ficier. 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