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Income Tax - Annual Income Tax Return

Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)

Income tax: 2023 2022 income tax return

Published on 1 January 2023

This page is updated for the 2022 tax return.

However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.

Do you live in France and have to report your income for the year? In 2023, online registration is mandatory if your home is connected to the Internet. Otherwise, you can use a paper form. You get an extra delay if you file your return online. The automatic declaration will not allow you to proceed if your situation has not changed in 2022.

Automatic

You can have an automatic return in 2023 if you meet the following 2 conditions:

  • You were taxed only on pre-tax income in 2022
  • You did not report any change in the situation in 2022

However, you can have an automatic report if you reported one of the following events in 2022:

  • Birth
  • Adoption
  • Collection of a minor child

You receive a notice in the spring indicating the income that was withheld by the taxes.

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

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

  • Family situation
  • Income (wages, pensions, income from movable capital)
  • Home employment expenses paid through the Cesu: titleContent or Pajemployment

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Online AutoDeclaration

Go to your specific space on Imts.gouv.fr, then click on "Check my return data".

Taxes: Accessing Your Personal Space

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

The information is correct

You have nothing to do.

Your situation has changed

You must complete an online return and edit the items involved.

Automatic declaration on paper form

The information is correct

You have nothing to do.

Your situation has changed

You must complete or edit the relevant items.

Return the completed or modified paper return.

Online

You must report your income to the tax department if you live in France or if your tax residence is in France.

Warning  

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

You must report this even if you have received little (or no) resources.

This can provide you with the following benefits:

  • Obtain a non-taxation notice, which is necessary to qualify for certain aid (e.g. housing aid)
  • Apply for a refund of tax credits you can claim

FYI  

for example, you can get a child care tax credit refund, whether it is home or outside.

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

Please note

if you live in an area where no mobile service is available, you are exempt from the remote reporting and must complete the paper return.

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

In case of non-compliance with the obligation to report income via the Internet, an increase of 0.2% of the amount of tax to be paid, with a minimum of €60.

2022 Online 2021 Income Statement

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.

The deadline for filing your return depends on the area where you reside.

The 2022 income reporting period has ended.

The 2023 return for 2022 income will be in April 2023.

FYI  

you can correct certain items in your return after it has been forwarded to the tax authority.

Paper Form

You must report your income to the tax department if you live in France or if your tax residence is in France.

Warning  

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

You must report this even if you have received little (or no) resources.

This can provide you with the following benefits:

  • Obtain a non-taxation notice, which is necessary to qualify for certain aid (e.g. housing aid)
  • Apply for a refund of tax credits you can claim

FYI  

for example, you can get a child care tax credit refund, whether it is home or outside.

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

In 2023, 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 in April/May 2023.

Depending on your situation, this is the statement No 2042 or 2042 C. Declaration #2042 RICI groups the major tax credits and reductions.

If you do not receive a print (1st declaration, change 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 must attach supporting documents to your paper return only if they are documents prepared by you (such as a detailed list of your actual expenses).

However, keep the supporting documents for 3 years if requested by the administration.

For the year 2022, the tax return is complete.

The 2023 2022 income tax return will begin in April 2023.

FYI  

you can correct certain items in your return after it has been forwarded to the tax authority.

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