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. The amount of the CIM varies according to the amount of adjusted taxable income and can reach a maximum of €1,500.