Définition
A tax household is a household comprising the grouped tax households defined for the income taxation linving isted in the same dwelling (excluding collective housing). Its existence in a given year depends on the simultaneous presence of an income tax return and the occupation of an identified dwelling for local residence tax on furnished accommodatio.
For example, a couple of cohabitants in which each person completes its own income tax return is a single tax household because they are listed in the same dwelling, even though they are two distinct taxpayers in the sense of the income taxation.
Hence, the following are excluded from tax households :
• Households made up of persons who are not fiscally independent (most often, students). These persons are counted in the household where they are declared as dependents (households of their parent(s) in the case of students) ;
• Taxpayers living in collective dwellings (workers' hostels, retirement homes, remand establishments, etc.) ;
• The homeless.
Remarque
The tax household does not necessarily correspond to the usual notions of a household (whether in the sense of the population census or that of household surveys).