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Income Tax - Reporting Disability Amounts

Verified 08 avril 2021 - Legal and Administrative Information Directorate (Prime Minister)

Pensions, annuities and benefits paid as a result of disability are subject to income tax. However, some income is exempt.

You must report the pension paid by a pension or pension organisation under collective and compulsory contracts.

The tax authority automatically applies a abasement of 10% on the total amount of pensions declared.

The amount of the allowance shall be in the following range:

  • Minimum: €394 per pensioner
  • Maximum: €3,858 by tax centre

Online Declaration

Internet reporting is mandatory if your main residence is equipped with internet access and you are able to make your declaration online.

2021 Online 2020 Income Statement

Ministry of Finance

Before validating your pre-completed return online, you must verify the information provided and, if necessary, correct and complete it. Keep supporting documents for 3 years if requested by the administration.

Paper Declaration

In 2021, you can report your income on paper if you are in one of the following situations:

  • Your main residence is not equipped with internet access
  • It is equipped with internet access, but you are not able to make your declaration online

You will use the pre-completed paper return received between April and June 2021. Depending on your situation, this is the return No 2042 or 2042 C. Declaration #2042 RICI groups major tax credits and reductions.

If you do not receive a print (1st declarationchange of address, change in family situation), you can report online or download the necessary declarations from early May on service-public.fr or www.impots.gouv.fr.

Certain income is to be reported on a separate return. You can also download them online. The main annexed declarations are:

Before signing your return, you must verify the information provided and, if necessary, correct and complete it.

You do not have to attach supporting documents to your paper return unless they are documents prepared by you (such as a detailed list of your actual expenses). However, keep the documents for 3 years if requested by the administration.

  Please note : you have to self-report the pensions of dependants or dependants because these amounts are never pre-filled.

You must report the pension paid by Social Security following an accident or illness.

  FYI : income is exempt if the disability pension does not exceed the amount of thesolidarity allowance for the elderly (Aspa). This is provided that the beneficiary's resources do not exceed the income ceiling set for the allocation of this allowance.

The tax authority automatically applies a abasement of 10% on the total amount of pensions declared.

The amount of the allowance shall be in the following range:

  • Minimum: €394 per pensioner
  • Maximum: €3,858 by tax centre

Online Declaration

Internet reporting is mandatory if your main residence is equipped with internet access and you are able to make your declaration online.

2021 Online 2020 Income Statement

Ministry of Finance

Before validating your pre-completed return online, you must verify the information provided and, if necessary, correct and complete it. Keep supporting documents for 3 years if requested by the administration.

Paper Declaration

In 2021, you can report your income on paper if you are in one of the following situations:

  • Your main residence is not equipped with internet access
  • It is equipped with internet access, but you are not able to make your declaration online

You will use the pre-completed paper return received between April and June 2021. Depending on your situation, this is the return No 2042 or 2042 C. Declaration #2042 RICI groups major tax credits and reductions.

If you do not receive a print (1st declarationchange of address, change in family situation), you can report online or download the necessary declarations from early May on service-public.fr or www.impots.gouv.fr.

Certain income is to be reported on a separate return. You can also download them online. The main annexed declarations are:

Before signing your return, you must verify the information provided and, if necessary, correct and complete it.

You do not have to attach supporting documents to your paper return unless they are documents prepared by you (such as a detailed list of your actual expenses). However, keep the documents for 3 years if requested by the administration.

  Please note : you have to self-report the pensions of dependants or dependants because these amounts are never pre-filled.

Military invalidity pensions and pensions paid to civilian war victims (including as a result of acts of terrorism) are exempt. This is also the case for supplementary allowances to these pensions (temporary allowance for the disabled, etc.).

You must declare life annuities received as a result of a disability, be it annuities free or for consideration.

The tax authority automatically applies a abasement of 10% on the total amount of pensions declared.

The amount of the allowance shall be in the following range:

  • Minimum: €394 per pensioner
  • Maximum: €3,858 by tax centre

Life annuities for consideration are subject to income tax for a fraction of their amount.

Online Declaration

Internet reporting is mandatory if your main residence is equipped with internet access and you are able to make your declaration online.

2021 Online 2020 Income Statement

Ministry of Finance

Before validating your pre-completed return online, you must verify the information provided and, if necessary, correct and complete it. Keep supporting documents for 3 years if requested by the administration.

Paper Declaration

In 2021, you can report your income on paper if you are in one of the following situations:

  • Your main residence is not equipped with internet access
  • It is equipped with internet access, but you are not able to make your declaration online

You will use the pre-completed paper return received between April and June 2021. Depending on your situation, this is the return No 2042 or 2042 C. Declaration #2042 RICI groups major tax credits and reductions.

If you do not receive a print (1st declarationchange of address, change in family situation), you can report online or download the necessary declarations from early May on service-public.fr or www.impots.gouv.fr.

Certain income is to be reported on a separate return. You can also download them online. The main annexed declarations are:

Before signing your return, you must verify the information provided and, if necessary, correct and complete it.

You do not have to attach supporting documents to your paper return unless they are documents prepared by you (such as a detailed list of your actual expenses). However, keep the documents for 3 years if requested by the administration.

  Please note : you have to self-report the pensions of dependants or dependants because these amounts are never pre-filled.

The life annuity paid for damages following a judicial conviction for compensation for very serious personal injury is exempt.

Compensation paid to asbestos victims by the Asbestos Victims Compensation Fund or by court order is exempt.

Benefit paid

This benefit is exempt.

Temporary allowance

50% the temporary compensation paid to victims of accidents at work or occupational diseases shall be exempt.

Life annuity

The annuity is exempt.

The allowance for disabled adults is exempt.