[Mis à jour le mardi 22 mars 2022 à 08h32] The declaratory period is fast approaching. In a releasethe Ministry of Economy indicated that “it will open the next april 7“. The deadlines for the declaration have not yet been confirmed. If the income tax has been deducted at the source since 2019, the tax declaration remains mandatory. It allows the tax authorities to determine the total amount of tax for which you must pay for the tax year, and therefore, to find out if you are subject to a balance in the summer of 2022, or even if your tax withholding rate is due People who are not subject to taxes still have an interest in filing a tax declaration to receive a notification of the declaratory situation for the income tax (Asdir) that will serve as tax receipt.
In 2022, Bercy announced the renewal of the special measures related to teleworking for the year 2021.”Employer Paid Benefits covering exclusively the costs of teleworking at home, excluding the current costs generally required for the exercise of the profession, which may take the form of severance payments, fixed reimbursements or even actual expense reimbursements, are exempt from income tax, within 2.50 € per day, 55 € per month and 580 € per year”, explained in a press release. “For workers who have opted for the deduction of professional expenses for their real and justified amount, the expenses professionals dedicated to teleworking from home may be deducted as a lump sum up to the same amount, keeping the taxpayer the possibility of deducting them for their exact amount if it is more favorable. The conditions of application of these measures, as well as the details on the nature and amount of the deduction of costs related to teleworking, will be specified soon on the impots.gouv.fr website.
While you’re waiting for the filing period to start, you can refer to the article below that gives you general information about filing income, or read one of the articles below related to various elements of filing income tax returns.
The declaratory period must begin on April 7, 2022. The deadline to file your tax return, it depends on the chosen deposit method. Those who declare their income online benefit from an additional delay. Filing online has been mandatory for all filers since 2019. However, the tax authorities state that the following taxpayers can still complete a paper tax return: those whose primary residence is not equipped with internet access; those who live in an area where there is no mobile service (white zone), are exempt from the obligation to declare their income online until 2024; those who do not know how to use the Internet even if they have a connection; those who are filing a tax return for the first time and who have not received a letter from the tax authorities with their identifiers to file their taxes online.
The deadline for mailing is on May 19, 2022, the postmark being authentic. The deadlines for declaring income online vary according to the number of the taxpayer’s apartment of residence:
- from 01 to 19 and non-residents (zone 1): May 24, 2022 at 11:59 p.m.
- from 20 to 54 (zone 2): May 31, 2022 at 11:59 p.m.
- from 55 to 974/976 (zone 3): June 8, 2022 at 11:59 p.m.
As of 2019, online tax filing is mandatory for everyone whose primary residence has Internet access. However, the tax administration shows tolerant of taxpayers who believe they cannot file online. They can file their tax return on paper. In addition, taxpayers residing in areas where there is no mobile service are exempt from the obligation to file their return electronically.
Taxpayers who declare on paper, and who are not affected by automatic declaration, they must return their declaration to the public finance center whose address is indicated, even if they have changed their address in the year of declared income. They must then indicate their new address on the first page of the 2042K return (or on page 4 of the 2042K AUTO).
Like the online return, the “paper” return is pre-filled. These are the steps to follow to complete it:
- First stage : Check if the information provided is correct. Otherwise, correct them in the white boxes provided for this purpose.
- Second step : if you have other income (commercial, liberal, agricultural, land …), charges (alimony, donations to charities) or tax reductions to declare, fill them out. Certain income is the subject of a declaration attached to the basic declaration n°2042, in particular:
- Third step : Sign your return and return it. Where to send your statement? To the public finance center whose address is indicated on page 1 of the received form, before the filing deadline.
If you don’t receive a return form, which happens when you file for the first time or when you’ve moved without forwarding your mail, you can download the forms at tax website, or go to the public finance center of your home to pick them up. Please note that as of 2013, you do not need to attach all supporting documents, particularly those related to payment of donations and union dues. However, they must be maintained.
The declaration on the Internet is prefilled by the tax authorities with the marital status, the family situation and the wages and allowances indicated by the employers and social organizations. Who can declare online? Everyone, including 20-25 year olds who were previously part of their parents’ tax household and are filing their income for the first time.
- First stage : meeting in the remote declaration service from your computer or launch the application tax.gouv on your smartphone or tablet.
- Second step : connect to your private space with your tax identification number and password. For those who do not yet have a password, connect to the service using your tax number, your electronic filer number and your income tax reference to choose one. Since 2018 it has been possible to connect to your secure space on the tax website thanks to FranceConnect, a device that allows you to access the online services of different public administrations using the same identifiers: those of the tax website, those of the Social Security site (Ameli .fr), those of the La Poste website or even those of MobileConnect et moi, which allows customers of the Orange network to identify themselves through their mobile phone. To use FranceConnect to connect to your private space on the tax website, click on the corresponding icon on the access portal dedicated to individuals and choose the service through which you wish to identify yourself.
- Third step : Check if the marital status, address and preloaded amounts are correct. If not, correct them directly in the boxes. Please note that the pre-filled return now shows the amount of tax already deducted at source the previous year
- Fourth step : Fill in any other income, expenses, and tax reductions or credits to which you are entitled. Advantage, compared to the paper declaration: when the different types of income received in the year for which the tax is established are indicated, the service presents the corresponding declaration forms on the screen. Once the online declaration is completed, an acknowledgment of receipt is issued and a confirmation email is sent. You can correct it as many times as you want until the report due date.
You have the option of estimating the personal income tax for which you are responsible during the year, thanks to the simulator made available by the tax authorities. You must be able to complete all your income, your family situation and your deduction at the source, in order to estimate if you are subject to an IRPF balance next summer.
As of 2020, the traditional tax return is optional for certain taxpayers. Below are the cumulative conditions that users must meet to benefit from the automatic declaration:
- Having been taxed, the year for which the tax is established (2021 for the declaration completed in 2022), in income categories pre-filled by management only (those who receive income from property or the self-employed self-employed are de facto excluded)
- Not having declared changes other than the following in 2021 : a birth, an adoption, the collection of a child of legal age, the collection of alimony.
Please note that users affected by the automatic tax declaration must receive a communication no later than one month before the declaration deadline in force in their department, by email or by postal mail for those who continue to declare their income through of the “paper” form.
Among the income to mention in your tax return, there are of course those that make up the taxable wagesnamely :
the benefits received in case of unemployment o Early retirement must also be declared to the tax authorities. In addition to the “treatments and salaries“, other categories of income are subject to income tax: pensions and annuitiesincome from securities and capital, capital gains and sundry profits, property incomeincome from non-salaried professions as well as the remuneration of certain company administrators (COUNT and EIRL Among others). Note that not all income must be declared. Those subject to an exemption should not be included on the income tax return.
The download link to obtain the 2042 declaration of income received in 2020 for free (deer 10330*25) is available. He’s can be downloaded for free in PDF by clicking here. An explanatory note is also available to help you complete your tax form.
A young person 18 years of age or older will have to file a tax return in their name in 2022 if:
- He is not linked to his parents’ fiscal house.
- Worked in 2021.
Since 2015, first-time filers’ online returns are pre-filled. How to declare? Online, for young people between the ages of 20 and 25 who have received a letter from the Treasury informing them that they can use this option, or by returning Form No. 2042, signed and completed, to the public finance center in their place of residence.