5,2,4. Examples of completion

1. Common-law couple with common children.

   Parents A and B have 3 common children with whom they live: H1 of 10 years without income, H2 and H3 of 15 and 21 years respectively with income, excluding those exempt, greater than 8,000 euros.

   We consider that one of the parents, in this case A, pays taxes jointly with the children.

   To collect data in the "Children under 18 years of age" section, you will complete:

   • H1. Linking "D" other situations "3" and will indicate that the child IS part of the family unit.

     Having selected link "D" you will have to reflect the data of the other parent.

   • H2. "D" linkage. Other situations "3". It will indicate that the child has income and it is greater than 8,000 euros and will indicate that the child IS part of the family unit.

     Having selected link "D" you will have to reflect the data of the other parent.

   In the section "Children between 18 and 24 years old..." You will not have to list any children.

   H3. It will not be included in the declaration (being over 18 years of age does not form part of the family unit and having income greater than 8,000 does not give the right to the minimum per descendant).

   The other parent B will file an individual return. To collect data in the "Children under 18 years of age" section, you will complete:

   • H1. "D" linkage. Other situations "3" and will indicate that the child is NOT part of the family unit.

     Having selected link "D" you will have to reflect the data of the other parent.

   The other children

   • H2. It will not be included in the declaration (it is not part of the family unit and does not give the right to the minimum per descendant).

   • H3. It will not be included in the declaration (it is not part of the family unit and does not give the right to the minimum per descendant).

2. Common-law couple with common children.

   Parents A and B have 4 common children with whom they live: H1 of 10 years without income, H2 of 15 years with income, excluding the exempt, of 1,000 euros, H3 of 17 years with income excluding the exempt, of 1,900 euros and H4 of 21 years with income, excluding the exempt, of 1,000 euros .

   We consider that one of the parents, in this case A, pays taxes jointly with the children.

   To collect data in the "Children under 18 years of age" section, you will complete:

   • H1. Linkage D". Other situations 3" and will indicate that the child IS part of the family unit.

     Having selected link "D" you will have to reflect the data of the other parent.

   • H2. Linkage D". Other situations "3". It will indicate that the child has income and will indicate that the child IS part of the family unit.

     Having selected link "D" you will have to reflect the data of the other parent.

   • H3 Linkage D". Other situations "3". It will indicate that the child has income greater than 1,800 euros and will indicate that the child IS part of the family unit.

     Having selected link "D" you will have to reflect the data of the other parent.

   In the section "Children between 18 and 24 years old..."

   • H4. "D" linkage. Other situations"3". (The parent is entitled to the minimum per descendant).

     Having selected link "D" you will have to reflect the data of the other parent. (The parent has the right to the minimum per descendant).

   The other parent B will file an individual return. In the section "Children under 18 years of age"

   • H1. Linkage D". Other situations "3" and will indicate that the child is NOT part of the family unit.

     Having selected link "D" you will have to reflect the data of the other parent.

   • H2. "D" linkage. Other situations "3" and will indicate that the child is NOT part of the family unit.

     Having selected link "D" you will have to reflect the data of the other parent. (Parent B will be entitled to the minimum per descendant since even if the child presents a declaration, he has income of less than 1,800 euros).

   • H3. It will not be included in the declaration (when the child presents a declaration with income greater than 1,800 euros, parent B is not entitled to the minimum per descendant).

   In the section "Children between the ages of 18 and 24 and who are not subject to extended or rehabilitated parental authority"

   • H4.Linkage "D". Other situations "3". (The parent may apply the minimum per descendant).

     Having selected link "D" you will have to reflect the data of the other parent.

3. The couple formed by A and B have 3 children (H1, H2 and H3) and a grandson (N1) with whom they live: H1, 15 years old without income, H2, 23 years old with income, excluding those exempt, over 8,000 and H3 20 years old and with a son N1, both without income.

   Considering for data collection the joint taxation of the family unit.

   In the section "Children under 18 years of age"

   • H1 Linkage "A". It will indicate that the child IS part of the family unit.

   In the section "Children aged between 18 years and 24 years and...".

   • H2 would not be included in the declaration (it is not part of the family unit and does not give the right to the minimum per descendant when having income greater than 8,000 euros).

   • H3 Linkage "A."

   • N1 Linkage "A. Other situations "1".

   If N1's H3 parent child has income, for example of 12,000 euros, the grandparent will not be able to apply the minimum per descendant for either the H3 child or the N1 grandchild, so they would not be included in the declaration.