10.5.18. For fostering minors

The taxpayer may deduct the amount of 250 euros for each minor under the emergency, temporary or permanent foster care regime provided for in article 173 bis of the Civil Code, provided that the taxpayer lives with the minor for the 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 to this deduction 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 equally between them.

Completion

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

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

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