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Income Tax - Annual Income Tax Return

Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)

Do you live in France and have to declare your income for the year? In 2023, online reporting is mandatory if your home is connected to the Internet. Otherwise, you can use a paper form. You will be given extra time if you file your return online. Automatic reporting means you don't have to do anything if your situation hasn't changed in 2022.

Automatic

You can benefit from an automatic declaration in 2023 if you meet the following 2 conditions:

  • You were taxed only on income pre-filled by taxes in 2022
  • You didn't report any change in 2022

However, you can benefit from automatic reporting if you reported in 2022 one of the following events:

  • Birth
  • Adoption
  • Reception of a minor child

Please note

Tax services tell you if you can benefit from automatic reporting.

You receive a notice in the spring telling you what income has been withheld by taxes.

You need to check any information provided by the tax authorities.

The automatic declaration allows you to check in particular the following information:

  • Family status
  • Income (wages, pensions, income from movable capital)
  • Home employment expenses paid via the Cesu: titleContent or Pajemploi

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Online Auto Declaration

Go to your particular space on impots.gouv.fr, then click on “Verify my return data”.

Taxes: access your Special Space

You can also view your automatic declaration on the Impots.gouv mobile app.

The information is correct

You have nothing to do.

Your situation has changed

You need to complete an online return and edit the relevant items.

For 2023, the tax return is complete.

The 2024 income tax return for 2023 will begin in April 2024.

Automatic declaration on paper form

The information is correct

You have nothing to do.

Your situation has changed

You must complete or edit the items.

Return the completed or amended paper-based automatic declaration.

For 2023, the tax return is complete.

The 2024 income tax return for 2023 will begin in April 2024.

Online

You have to report your income to the tax department if you are resident in France or your tax domicile is in France.

Warning  

if you live abroad but if your resources come from France, you must also declare your income.

You should make this statement even if you have received little (or no) resources.

This can allow you to benefit from:

  • Obtain a tax-free notice, which is necessary in order to be eligible for certain aids (e.g. housing aid)
  • Claiming a refund of the tax credits you are entitled to

FYI  

for example, you can get a refund of a tax credit for child care expenses, either at your home or outside.

You must not realize only one declaration of income by tax shelter. The income and expenses of all members of your tax household are therefore taken into account to establish a single tax on your behalf.

Please note

if you reside in an area where no mobile service is available, you are exempt from the requirement to file the paper return.

Internet reporting is mandatory if your principal residence is equipped with internet access and you are able to file your return online.

In the event of non-compliance with the obligation to declare one's income via the Internet, an increase of 0.2% of the amount of tax payable is provided, with a minimum of €60.

2023 Online Income Tax Return 2022

Before validating your pre-filled return online, you must verify the information provided and, if necessary, correct and complete it.

Keep the proof for 3 years in case of request from the administration.

For 2023, the tax return is complete.

The 2024 income tax return for 2023 will begin in April 2024.

FYI  

you can still correct certain elements of your return after it has been forwarded to the tax authorities.

Paper Form

You have to report your income to the tax department if you are resident in France or your tax domicile is in France.

Warning  

if you live abroad but your resources come from France, you must also declare your income.

You should make this statement even if you have received little (or no) resources.

This can allow you to benefit from:

  • Obtain a tax-free notice, which is necessary in order to be eligible for certain aids (e.g. housing aid)
  • Claiming a refund of the tax credits you are entitled to

FYI  

for example, you can get a refund of a tax credit for child care expenses, either at your home or outside.

You must not realize only one declaration of income by tax shelter. The income and expenses of all members of your tax household are therefore taken into account to establish a single tax on your behalf.

In 2023, you can report your income on paper if you are:

  • Your principal residence is not equipped with internet access
  • Your main residence is equipped with internet access, but you are not able to file your return online

You will use the pre-filled paper return received in April/May 2023.

Depending on your situation, it's the declaration #2042 or No. 2042 C. The declaration No 2042 RICI groups the major tax reductions and credits.

If you do not receive a printout (1st declaration, change of address, change of family situation), you can download the necessary declarations from the end of April/beginning of May on service-public.fr or on the tax website.

Some income is to be declared on a side return. You can also download them online. The main supporting declarations are as follows:

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

You must attach supporting documents to your paper return only if they are documents prepared by you (e.g. a detailed list of your actual costs).

However, keep the proof for 3 years in case of request from the administration.

FYI  

You must use a paper return if you are reporting for 1re once your income, and you weren't attached to your parents' statement the previous year.

For 2023, the tax return is complete.

The 2024 income tax return for 2023 will begin in April 2024.

FYI  

you can still correct certain elements of your return after it has been forwarded to the tax authorities.

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