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[DECLARATION IMPOT] The reporting period starts this Thursday, April 7, 2022.

Summary

[Mis à jour le mardi 05 avril 2022 à 08h03] The tax return remains mandatory, despite the deduction at source. She allows the tax authorities to determine the total amount of tax for which you are liable for the tax year, and thus, to know if you have to pay a balance in the summer of 2022, or even if your withholding tax rate must be adjusted. This year, the reporting period starts on Thursday, April 7, 2022. The deadlines have been confirmed by the tax administration in its practical brochure. She intervenes on Thursday May 19 for the 14 million tax households who opt for the tax return in paper format. Taxpayers who declare online benefit from additional time. The deadline depends on the number of departments: Tuesday May 24 (zone 1, departments 01 to 19), Tuesday May 31, 2022 (zone 2, departments 20 to 54) and Wednesday June 8, 2022 (zone 3, departments 55 to 976).

The deadline for filing your tax return, it depends on the deposit method chosen. Those who declare their income on the Internet benefit from an additional delay. Online declaration has been mandatory for all declarants since 2019. However, the tax authorities expect some to still be able to use the paper format (see below). The deadline for sending by post is le 19 mai 2022, the postmark being authentic. The deadlines for declaring income via the Internet vary according to the taxpayer’s department number of residence:

• from 01 to 19 and non-residents (zone 1): May 24, 2022, 11:59 p.m.
• from 20 to 54 (zone 2): May 31, 2022, 11:59 p.m.
• from 55 to 974/976 (zone 3): June 8, 2022, 11:59 p.m.

As of 2019, online tax declaration is mandatory for all persons whose main residence has Internet access. However, the tax administration shows tolerant towards taxpayers who believe they are unable to submit their declaration online:

• those whose main residence is not equipped with Internet access;
• those who live in an area where no mobile service is available (“white” area), are exempted 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 containing their identifiers in order to make their tax return online.

Taxpayers who declare on paper, and who are not affected by automatic declaration, must return their declaration to the public finance center whose address is indicated, even if they changed domicile in the year of declared income. They must then indicate their new address on the first page of the 2042K declaration (or on page 4 of the 2042K AUTO).

Like the online declaration, the “paper” declaration is pre-filled. Here are the steps to follow to complete it:

1. First stage : Check if the information provided is correct. If not, correct them in the white boxes provided for this purpose.
2. Second step : if you have other income (commercial, liberal, agricultural, land …), charges (alimony, donations to charities) or tax reductions to declare, fill them in. Certain income is the subject of a declaration annexed to the basic declaration n°2042, in particular:
   • rental investments in Pinel : form 2042 C
   • property income: form n°2044
   • tax reductions and credits: form 2042-RICI
   • non-wage income: form 2042-C-PRO
   • capital gains: form 2074
   • income received abroad: form 2047.
3. Third step : sign your declaration and return it. Where to send your declaration? To the public finance center whose address is indicated on page 1 of the form received, before the deadline for submission.

If you do not receive a form of declaration, which happens when you declare income for the first time or when you have moved without forwarding your mail, you can download the forms on tax website, or go to the public finance center in your home to collect them. Note that, since 2013, you do not need to attach all the supporting documents, in particular those relating to the payment of donations and union dues. However, they must be kept.

The declaration on the Internet is pre-filled by the tax authorities with the marital status, the family situation and the wages and allowances indicated to it by the employers and social organizations. Who can declare online? Everyone, including 20-25 year olds previously attached to their parents’ tax household and who are declaring their income for the first time.

1. First stage : meeting on the remote declaration service from your computer or launch the application Taxes.gouv on your smartphone or tablet.
2. Second step : connect to your private space with your tax number and your password. For those who do not yet have a password, connect to the service using your tax number, your electronic filer number and your reference tax income to choose one. Since 2018, it has been possible to connect to its secure space on the tax website thanks to FranceConnect, a device that allows access to 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 Orange network customers to identify themselves using 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 want to identify yourself.
3. Third step : Check if the marital status, address and pre-filled amounts are correct. If not, correct them directly in the boxes. Note that the pre-filled declaration now shows the amount of tax already deducted at source the previous year
4. Fourth step : fill in the other income, expenses and tax reductions or credits for which you are eligible. Advantage, compared to the paper declaration: when you indicate the different types of income received in the year for which the tax is established, the service presents the corresponding declaration forms on the screen. Once the online declaration is complete, an acknowledgment of receipt is issued and a confirmation email sent. You can correct it as many times as you want until the reporting deadline.

The automatic tax return, for whom?

Since 2020, the traditional tax return has been optional for certain taxpayers. Below are the cumulative conditions that users must meet to benefit from the automatic tax return:

• Have been taxed, the year for which the tax is established (2021 for the declaration completed in 2022), on income categories pre-fillable by the administration only (those who receive property income or self-employed self-employed workers are therefore de facto excluded)
• Not having declared any changes other than the following in 2021 : a birth, an adoption, the collection of an adult child, the collection of alimony.

Note that users concerned 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 post for those who continue to declare their income via the form. “paper”.

You have the option of estimating the income tax for which you are liable for the tax year, thanks to the simulator made available by the tax authorities. You must be able to complete all of your income, your family situation and your deduction at source, in order to estimate whether you are liable for a balance of income tax next summer.

What income should be declared?

Among the income to be mentioned in his tax declaration, there are of course those which make up the taxable wagesthat is to say :

The benefits received in the event of unemployment or early retirement must also be declared to the tax authorities. In addition to the “treatments and wages“, other categories of income are subject to income tax: pensions and life annuitiesincome from movable securities and capital, capital gains and miscellaneous gains, property incomeincome from non-salaried professions as well as the remuneration of certain company directors (EARL and EIRL among others). To note that not all income must be declared. Those subject to an exemption should not be included in the income tax return.

A young person aged 18 or over will have to file a tax return in their name in 2022 if:

• He is not attached to the tax household of his parents
• He worked in 2021.

Since 2015, the online declarations of first-time declarants have been pre-completed. How to declare? On the Internet, for 20-25 year olds who have received a letter from the tax authorities informing them that they can use this option, or by returning signed and completed form no. 2042 to the public finance center of their place of residence.

The download link to obtain the 2042 declaration for income received in 2020 free of charge (deer 10330*25) is available. He is can be downloaded for free in PDF by clicking here. An explanatory note is also at your disposal to help you complete your tax form.