TLDR: Use the comprehensive income tax return (2042) to declare both salary and freelance income. Supplement with the additional declaration (2042 C) for non-prefilled income. Retain supporting documentation and correct any discrepancies.
Declaration Obligation
All taxpayers must declare all income received, including salaries and freelance earnings, as established by Article 170 of the Code Général des Impôts (CGI).
Declaration Methods
The declaration can be submitted online or on paper. The online version is prefilled with known data, but freelance income must be manually added in the supplementary declaration (2042 C).
Required Documentation
To declare salaries and freelance earnings, you must retain:
- Payslips (fiches de paie)
- Annual income summary
- Proof of deductible expenses
- Supplementary declaration (2042 C)
- Proof of address (justificatifs de domicile)
- Receipts for deductible expenses
Specific Forms
To declare both salary and freelance income simultaneously, use Form 2460 ("Salaires et honoraires"). If declaring only freelance earnings (honoraires), use Form DAS2.
Special Cases
Non-Prefilled Salaries
If salaries are not prefilled, they must be entered manually in the main declaration (2042).
Discrepancies Between Prefilled Data and Reality
If there are inconsistencies between prefilled data and actual figures, manually correct the declaration and retain supporting documentation.