Who is eligible for the single-parent tax credit (CIM) and under what conditions?

Unmarried taxpayers who have one (or more) child(ren) in their household for whom they receive child tax relief, and who are therefore classified in tax class 1a, may be granted a single-parent tax credit (CIM).

Beware ! The CIM is not granted when both parents of the child share a common home with their child.

Updated on: 02/02/2024