Income Tax - Annual Income Tax Return

Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)

Do you live in France and have to declare your income for the year? In 2024, 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 2023. We'll tell you what you need to know.

Automatic

You can benefit from an automatic declaration in 2024 if you complete the following 2 conditions :

  • You were taxed only on income pre-filled by taxes in 2023
  • You didn't report any change in 2023

However, you can benefit from automatic reporting if you reported in 2023 one of the following :

  • 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 spring showing you the revenues that have been withheld by taxes.

You need to check all the 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

Automatic reporting is for online and paper reporting.

Répondez aux questions successives et les réponses s’afficheront automatiquement

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 change the relevant elements of your online return.

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 return.

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 must make this declaration even if you have received only low resources (or no resources).

This can allow you to benefit from:

Example :

You can get a refund of a child care expense tax credit, whether it's at your home or outside.

You must realize a single 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.

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 them.

Keep credentials for 3 years in the event of a request from the administration.

Please note

If you reside in an area where no mobile service is available, you are exempt from reporting by remote means. You have to file a paper return.

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:

Example :

You can get a refund of a child care expense tax credit, whether it's 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 2024, you can report your income on paper form if you are in any of the following :

  • 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 2024.

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 reported on a accompanying declaration. You can also download them online.

The main supporting declarations are as follows:

Before signing your return, you must check information indicated and, if necessary, correct and complete them.

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

However, keep the other supporting documents for 3 years in the event of a 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.

Income tax: 2024 income tax return for 2023

Published on 1 January 2024

This page is up to date for the 2023 tax return.

However, the forms, online services and information documents are not yet available for the 2024 campaign. They will be made available online as soon as they become available.

Who can help me?

Find who can answer your questions in your region