Some taxpayers cannot benefit from the automatic income declaration implemented in 2020 by the tax administration. They must therefore complete their declaration manually.
The 2024 tax declaration campaign opens this April 11 in all departments of France for those who declare them online. And like every year for the past 4 years, millions of taxpayers will be able to benefit from an automatic declaration. This system allows you to validate your income declaration simply by checking whether the income and expenses retained and pre-filled by the tax authorities are correct.
But some tax households do not have this possibility and will have to complete their declaration manually. In fact, only households whose income is known to the administration and for whom no change in situation has occurred can benefit from the system.
Households excluded by automatic declaration
Overall, all tax households whose accuracy of income is not known to the tax administration will not be able to benefit from automatic declaration. Those who are eligible are also informed by email. The following cases are excluded:
• Those who were tax domiciled outside France on December 31 of the penultimate year (the Principality of Monaco, the department of Mayotte and the communities of Saint-Martin or Saint-Barthélemy are also affected by the exclusion).
• Those who receive income from foreign sources.
• Those who were liable for property wealth tax last year.
• Those who have changed address or situation (marriage, civil partnership, divorce, separation, etc.)
• Those whose income tax for last year has not been established, thus preventing the administration from correctly identifying them.
• Those whose income tax for the previous year was established by integrating industrial, commercial, non-commercial, agricultural profits or life annuities once morest payment.
• Those who have received products from life insurance or capitalization contracts of more than 8 years and those who have made surrenders on life insurance of more than 8 years.
• Majority managers and partners of certain companies, childminders and journalists.
Correction of online declarations
All taxpayers can correct their tax return, even those who benefit from an automatic declaration. Indeed, if you consider that the information indicated is incorrect, you simply need to make the necessary modifications by completing or correcting the notice directly online.
On the other hand, if you consider that all the information is correct, it will be validated automatically without any action on your part. A new tax notice will then be issued following processing your corrective declaration.
This year, the online declaration service will be open from April 11. The declaration deadline is May 23 for departments numbered 1 to 19, May 30 for those 20 to 54 and until June 6 for those 55 to 976.