Income tax - How are deferred income taxed?
Verified 17 April 2023 - Legal and Administrative Information Directorate (Prime Minister)
Collected in 2022
Deferred revenue is revenue you received in 2022, but that is the remuneration for activities you performed in 2021 or earlier (over one or more years).
The lag should not be your fault. For example, a salary or promotion reminder.
These revenues were subject to withholding tax like other revenues.
When you file your 2023 income tax return for 2022, you do not have to report them with your business income, but as one-time income, regardless of the amount.
You can request that this income be taxed on the basis of quotient system.
The quotient system avoids the progressivity of the scale tax.
It applies in 2 steps:
- Add one-quarter of one-time income to regular income
- Multiply by 4 the corresponding tax supplement
The tax on exceptional income is paid in one installment.
You must enter the total of these revenues in the box provided on page 3 of return No. 2042 C (line 0XX).
You must detail the amount and nature of the deferred income to be taxed at the quotient, received by each household member in one of the following ways:
- Within the framework of the declaration
- On free paper attached to Declaration No 2042
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
Collected in 2023
Deferred income is income you receive in 2023 that is the remuneration for activities you performed in 2022 or earlier (over one or more years).
The lag should not be your fault. For example, a salary or promotion reminder.
These revenues are subject to withholding tax like other revenues.
However, you do not have to report them on the 2023 income tax return for 2022.
You will have to report them on the 2024 income tax return for 2023, regardless of the amount.
Who can help me?
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For general information
Tax Information ServiceBy telephone:
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Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
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To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
- General Tax Code: Articles 156 to 163xQuotient system (Article 163-0 A), imposition of compensatory allowance (Article 163d)
- Bofip-Taxes n°BOI-IR-LIQ-20-30-20 relating to the taxation of exceptional or deferred income according to the quotient system
- Taxes: access your Special Space
Online service
- 2023 Simulator: 2022 Income Tax
Simulator
- 2023 Online Income Tax Return 2022
Online service
- Income Tax Return (Paper)
Form
FAQ
- Income tax: return and reportable incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Income Tax - Annual Income Tax ReturnService-Public.fr
- Compensation for notice (dismissal, resignation...)Service-Public.fr
- Income Tax - Termination Benefits, Termination, RetirementService-Public.fr
- Tax SiteMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance