10.5.18. For fostering minors

The taxpayer may deduct the amount of 250 euros for each minor in emergency, temporary or permanent foster care provided for in article 173 bis of the Civil Code, provided that the minor lives with the minor. entire tax period.

If the cohabitation is less than the tax period, the amount of the deduction will be prorated by the actual days of cohabitation.

This deduction will not give rise when the adoption of the minor occurs during the tax period.

When two or more taxpayers are entitled to this deduction and do not or cannot opt for joint taxation, the deduction will be prorated between them in equal parts.

Completion

In the case of minors fostered all year round, the number of minors fostered must be reflected in the box " Common" or in the box "Of the owner", as indicated below. taking into account that the same minor can only be entered in one of the two boxes.

If the foster care is carried out by both spouses, the number of fostered minors will be reflected in the "Common" box. In another case or when there is a marriage you have opted for individual data capture, the number of minors taken in will be completed in the "Owner's" box, additionally indicating the number of taxpayers entitled to apply the deduction.

If the fostering of minors does not cover the entire year, you must indicate, for each minor, the number of days in which the fostering is effective throughout the tax period and the number of taxpayers entitled to apply the deduction.