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how to calculate my family quotient?

Income tax 2022: how to calculate my family quotient?

INCOME TAX 2022. To determine the amount of income tax you will have to pay, the tax authorities make a calculation including your family quotient. How it works ? How to calculate it? We tell you everything.

[Mis à jour le 10 mai 2022 à 08h35] Do you want to know how many tax shares are attached to your household for the calculation of your income tax? Remember that this family quotient is set according to the situation of the taxpayer’s family and the number of dependents. It is used to establish the reference income used to calculate income tax and to calculate the amount of certain social benefits. It can be determined by the CAF or by the tax authorities. But then, how to calculate it? Two parameters come into play. The taxable income of the year N-1 for taxes, and N-2 for the Caf. Then, the number of tax shares in your household, determined through a grid (available below).

To calculate this family quotient, the tax authorities divide the amount of your taxable income by your number of family quotient shares. Here is the calculation formula: net taxable income / number of tax shares. The result is subject to the progressive scale of income tax (also in this article) and finally multiplied by the number of shares in your tax household to obtain the amount of income tax due. The progressive scale includes 5 brackets from 0% to 45% depending on your salary level.

Number of children Single, divorced or widowed Married or PACS couple
0 1 2
1 1.5 2.5
2 2 3
3 3 4
4 4 5
Additional child 1 1

the online tax return service of the year 2021 will open the April 7, 2022. The filing deadlines differ according to your place of residence. In summary, 3 dates are fixed annually, one per zone. Here they are :

  • 1time area: the May 24, 2022 for departments n° 01 to 19 and residents not resident in France
  • 2th area: the May 31, 2022 for departments 20 to 54 including the two departments of Corsica
  • 3th area: the 8 June 2022 for departments n° 55 to 974/976

Regarding the paper tax return for the year 2021, the deadline has been set for May 19, 2022.

If you have declared your income via one of the forms offered by the tax authorities, and therefore in paper format, two alternative solutions are available to you if you still wish to modify your tax return. First, inform the personal tax service (SIP) by mail. An agent should contact you shortly to study your request as soon as possible and your file. Second option, simply sign a new paper tax return. In some cases, this solution is the quickest and clearest for the tax administration.

Income tax appeared in France with the laws of 1914 and 1917. It is a direct tax calculated at the level of the tax household, a single person or a couple and their dependent children for example. He covers all income (salaries, financial income, rents received, etc.) of the natural persons making up the household. The beholden income tax are persons having their tax home in France, or those domiciled abroad for tax purposes but receiving income from French sources. For some years now, income tax has been collected directly on income via the withholding tax, via the application of a rate or the deduction of installments, calculated from the information mentioned in the last tax declaration. Taxpayers are still required to complete a tax returneach year in the spring, in order to establish whether they must pay a balance of income tax, with regard to their deductions at source, in September.

Income taxes are taxes on income, profits and capital gains. They are based on the actual or presumed income of natural persons, households, companies and non-profit institutions serving households. They understand the wealth taxes (land, buildings) when these serve as a basis for estimating the income of their owners.

For the householdsthis tax essentially comprises personal income tax (IRPP), the generalized social contribution (CSG) and the contribution for the repayment of the social debt (CRDS). For the domain of companiesit is mainly theCorporation tax.

Income tax is progressive, that is to say that its marginal rate increases with taxable income. The calculation of the tax is also made according to the situation and the family expenses of the taxpayer and a progressive scale fixed by income brackets. The 2019 tax rates applicable to 2018 income are staggered between 0% and 45%.

Here is the income tax schedule that currently applies, since January 1, 2022:

  • Below 10,225 euros of taxable income: 0%
  • Between 10,225 euros and 26,070 euros of taxable income: 11%
  • Between 26,070 euros and 74,545 euros of taxable income: 30%
  • Between 74,545 euros and 160,336 euros of taxable income: 41%
  • Beyond 160,336 euros of taxable income: 45%

Lall income (salaries, pensions, pensions, property income) that you collect over the tax year are studied by the tax authorities. First, it is necessary to determine net taxable income – information that you can find on your payslip if you are an employee. As a reminder, a flat-rate deduction of 10% is applied for professional expenses. If this allowance is less than your total professional expenses, you can then deduct the amount of your actual expenses. Have you determined your net taxable income? You must divide it by the number of shares in your tax household. This gives you your family quotient. The family quotient is used to determine taxable income for the tax household. Apply the amount obtained to the tax scale.

Do you think you are liable to the tax administration? Have you done your little calculations and you think you are eligible for a refund for this 2022 declarative campaign? It’s entirely possible ! Some taxpayers were pleasantly surprised to receive a refund, directly to their bank account, from the tax authorities during the summer. In detail, only two scenarios allow us to find ourselves in this situation. First, after consulting your tax return, the tax authorities assessed that your source deductions were greater than the total amount of income tax for which you are liable for the tax year. The administration therefore reimburses the difference. Second option, you receive the remaining installment of the regular tax credit collected in mid-January (example: home employment, childcare costs for a child under 6 years old outside the home, etc.). There is no process to do upstream, except to check your bank details.

Do you want to calculate the amount of your income tax in order to predict what awaits you at the end of the summer? The easiest way is to use the income tax simulator provided by the tax authorities. Before starting the simulation, get your hands on the following: net taxable income, fillers, tax benefits and Withholding. The more precise elements you bring, the more accurate your income tax simulation will be. You will then obtain an estimate of your tax, with the application of a discount or not, and you will know if you are liable for a balance in the summer with regard to what you have already paid.

Prefer to calculate it yourself? Calculating income tax will take you a little longer. You will have to get your hands on your net taxable income, then determine the number of shares in your tax household, deduct your expenses and then apply the income tax scale (read below), without forgetting your tax advantages (credits and tax cuts). Are you ready to take the plunge? Consult our dedicated file without further delay to find out the amount of your income tax now:

Dual residence costs correspond to the costs borne by an employee who lives away from his main residence for professional reasons. When the impossibility of maintaining a single domicile for the good of a household, these expenses are characterized as professional expenses, and therefore, deductible from your tax return. Marriage or PACS constitute unions that justify the use of dual residence fees. If you are cohabiting, you will need to provide proof of the stability of your relationship, such as rent receipts, the acquisition of joint property or the recognition of a child.

But then, what are the dual residence expenses deductible from your income? First, the living expenses. In other words, electricity bills, housing tax or even insurance). Then, all of your spending on meal. Finally, the transport fee. Here, the tax administration tolerates and accepts the deduction of one round trip per week between the place of main residence and the second dwelling. If you opt for the actual expenses regime when declaring your dual residence expenses, you must give the tax authorities a detailed list of all your dual residence expenses (to avoid any tax audits) and add to the taxable wages all of the income paid by your employer (employment expenses, benefits in kind, etc.). On your tax return, the deduction of dual residence expenses will be made in box 1AK and 1DK if you opt for the real costs regime.

In the absence of initiative on your part, the tax authorities apply a fixed deduction of 10% to all employees for professional expenses. If you believe that this allowance does not cover all of your expenses, you have the option of deducting these costs for their actual amount.

If you decide to deduct your actual expenses, keep in mind that the process can be tedious: you must list all of your professional expenses during the tax year, which requires rigorous accounting. You must keep all the supporting documents for your expenses for three years in the event of a tax audit. The costs incurred must meet a real need for your professional activity.

Your tax system is that of the micro-enterprise. As a reminder, three conditions must be met to benefit from this scheme. We summarize them for you:

  • Your N-2 reference tax income must not exceed a certain threshold
  • Your turnover over twelve months of the previous year must not exceed: 170,000 euros (if your business sells goods, objects, housing supplies) or 70,000 euros “for other service providers under industrial and commercial profits (BIC) and liberal professionals falling under non-commercial profits (BNC),
  • You choose the micro-social regime.

In this case, you will have to use declaration n°2042-C PRO and indicate the amount of your annual turnover or gross receipts. Do you want to know the rate that will be applied to you? See the dedicated tax page for more information.

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