TLDR: Use form no. 2042 (CERFA no. 10330) and, if necessary, supplementary forms. Access online with your tax number, télédéclarant number, and revenu fiscal de référence. Declare all income, including tax-exempt amounts and foreign-sourced income using form no. 2047. Deadlines and penalties vary.
Who Must Declare Income in France
In France, all individuals subject to impôt sur le revenu (income tax) must file a detailed income declaration. This obligation also applies to tax-exempt income, which is relevant for calculating the revenu fiscal de référence (reference tax income). Spouses must jointly sign the household’s declaration.
Tax Number and Access to the Declaration
To declare income online, you need your tax number (numéro fiscal), télédéclarant number, and the revenu fiscal de référence from the previous year. These details are printed on the first page of the paper declaration or in a specific letter. New residents in France must declare income starting from the date they acquire French tax residency.
Procedure: Online or Paper
The declaration can be submitted online via the official portal or on paper using form no. 2042 (CERFA no. 10330). Supplementary forms are available for download from the official website. Notice no. 2041-E is reserved for non-residents.
Information and Documents to Include
The declaration must include all income earned by household members, tax-exempt income relevant for calculating the revenu fiscal de référence, foreign-sourced income, and tax credits. Property owners must attach specific forms for rental income.
Deadlines and Corrections
If a declaration is not filed, the tax authority may proceed with an imposition d’office (official assessment) 30 days after issuing a mise en demeure (formal notice). Non-residents are taxed in France only on French-sourced income, with a minimum rate of 20% on the first bracket of taxable income.
Income from Artistic or Sporting Performances
Income from artistic or sporting performances physically carried out in France is taxable, even if the taxpayer is a non-resident.
Income from Employment
Employment income for young individuals, such as students, is not pre-filled in form no. 2042 if earned during the school/academic year or leave periods.