Income tax - What should be reported in vocational training?
Verified 17 April 2023 - Legal and Administrative Information Directorate (Prime Minister)
Amounts received during vocational training are taxable on income and must therefore be reported.
You can also declare your expenses, under certain conditions.
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You are paid during vocational training
The remuneration received is taxable on income and must therefore be declared.
You must report the remuneration and allowances you receive under a training contract (e.g. work-linked contract, futures contract, professionalization contract, reclassification contract).
You can declare your training costs (travel, meals, documentation...).
They are deductible, under certain conditions, if you are in one of the following situations:
- Employee active
- Job seeker registered in Pôle emploi
Expenses must be made to improve your professional situation or to enter another profession.
Warning
you must opt for the deduction of actual costs and justify your expenses.
You're not getting paid
You can declare your training costs (travel, meals, documentation...).
They are deductible, under certain conditions, if you are in one of the following situations:
- Employee active
- Job seeker registered in Pôle emploi
Expenses must be made to improve your professional situation or to enter another profession.
Warning
you must opt for the deduction of actual costs and justify your expenses.
The filing deadline varies depending on whether you are reporting your income online or on a paper form.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
The 2022 Online Income Tax Return starts april 13, 2023.
The deadline varies depending on whether you are filing on paper or online.
You can use the following simulator to find out your date:
Know the deadline for filing your tax return
Department | Deadline for reporting |
---|---|
01 to 19 | Thursday, May 25, 2023 at 11:59 pm |
20 to 54 (including 2A and 2B) | Thursday, June 1, 2023 at 11:59 pm |
55 to 974/976 | Thursday, June 8, 2023 at 11:59 pm |
Non-residents | Thursday, May 25, 2023 at 11:59 pm |
2023 Online Income Tax Return 2022
Who can help me?
Find who can answer your questions in your region
- Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
- Department in charge of taxes (treasury, tax department...)
- General Tax Code: Articles 79 to 81cTaxable income (Article 79)
- General Tax Code: Articles 82 to 84aDetermination of taxable income (Article 82)
- Bofip-Taxes n°BOI-RSA-CHAMP-10-20 on the taxation of the remuneration of holders of a special status (apprentices, maternity assistants, etc.)
- Taxes: access your Special Space
Online service
- 2023 Online Income Tax Return 2022
Online service
- Income Tax Return (Paper)
Form
- 2023 Simulator: 2022 Income Tax
Simulator
- Tax SiteMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance