This line of the tax return should not be forgotten by more than a million taxpayers.

This is the big question since the tax return was opened: how can I reduce the amount of taxes I will have to pay? If this is often linked to tax measures that must be put in place in 2023, certain lines of the form must be read carefully because they allow the final score to be reduced. However, because of the complexity of the administrative explanations, it can be off-putting or distressing for taxpayers to request a tax reduction. However, some people should not miss a very important box.

Life is always littered with various events, including – generally the most important – life as a couple and the arrival of children. Two settings which, as joyful as they may be at the start, are not always happy forever. Separations, accidents… Painful moments impact everyday life. Life paths that the tax administration takes into account when asking you to pay taxes.

Indeed, some taxpayers can save up to 1,050 euros on the total bill to be paid to the DGFiP “thanks” to certain circumstances. If you are a single, separated, divorced or widowed parent who lived alone on January 1, 2023, you have one or more adult children who are no longer attached to your household and you raised one or more of them alone for at least 5 years, you must check box L on your tax return.

Are the criteria abstract? A concrete example: a mother who raised her child alone for at least 5 years, while being single during this period, who today still lives alone and whose child (over 18 years old) has now left from home to work, has the right to check box L.

All people meeting the criteria can claim this tax reduction, regardless of their income level. Up to 35,000 euros of annual income, the amount of the rebate is calculated in proportion to your resources and therefore varies from 0 to 1050 euros. Beyond 35,000 euros of income, the reduction in the total amount of tax – thanks to this system – is fixed, up to 1050 euros.

According to a report from the Court of Auditors, this reduction benefits more than 1.2 million households and provides them with an average gain of around 500 euros. The administration recently suggested eliminating it in coming years.